ISO 27017:2015 Foundation Quiz 02 24Mar25 - Practice Quiz

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Question 1 of 30

StellarTech, a multinational technology corporation committed to reducing its carbon footprint, has a 60% equity stake in GreenSolutions, a renewable energy company. According to the shareholder agreement, StellarTech has the authority to dictate the operational policies of GreenSolutions, including the types of renewable energy projects undertaken and the technologies employed. However, financial control of GreenSolutions rests with its board of directors, where StellarTech holds only two out of five seats, meaning they cannot unilaterally make financial decisions. GreenSolutions\' total GHG emissions for the reporting year are independently verified at 50,000 tonnes CO2e. Based on ISO 14064-2:2019 guidelines for organizational boundaries and considering StellarTech\'s operational and financial control over GreenSolutions, how should StellarTech account for GreenSolutions\' GHG emissions in its corporate GHG inventory?

StellarTech should account for 100% of GreenSolutions' GHG emissions (50,000 tonnes CO2e) because it has operational control.

StellarTech should account for 60% of GreenSolutions' GHG emissions (30,000 tonnes CO2e) based on its equity share.

StellarTech should account for 40% of GreenSolutions' GHG emissions (20,000 tonnes CO2e), representing the portion not owned by StellarTech.

StellarTech should account for 0% of GreenSolutions' GHG emissions, as GreenSolutions is a separate legal entity and responsible for its own reporting.

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