ISO 140641:2018 Lead Implementer Free Practice Test — 30 Questions

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Question 1 of 30

A multinational manufacturing firm, currently reporting its GHG inventory under ISO 14064-1:2018, has recently acquired a significant subsidiary in a different country. As the Lead Implementer, you are tasked with integrating this new entity into the existing GHG management system. The subsidiary operates with different energy sources and has a distinct supply chain structure compared to the parent company. What is the most critical step to ensure the integrity and comparability of the organization\'s GHG inventory following this acquisition?

Re-calculate historical GHG emissions for all prior reporting periods using the newly defined organizational boundary that includes the acquired subsidiary, or clearly document the impact of the boundary change on historical comparability.
Focus solely on capturing the current year's emissions from the acquired subsidiary, as historical data comparability is a secondary concern once the integration is complete.
Implement a new GHG quantification methodology for the subsidiary that aligns with the parent company's existing approach, without considering the impact on historical data comparability.
Update the GHG inventory to include the subsidiary's emissions from the acquisition date onwards and issue a separate, supplementary report for the subsidiary's historical data.

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