Scope and Boundaries
This Scope includes direct emissions from sources owned or controlled by the company, such as the natural gas used in BFF’s boilers.
What is Scope 1?
For your reasonable assurance engagement on Qian Hu, this was the common "rule of thumb" percentage range applied to the base for planning materiality.
What is 5 - 10%?
In your materiality assessment, what is the term that refers to the threshold used to determine which ESG topics are significant enough to report
What is Materiality Threshold?
Which Scope 3 category for QianHu was the largest in your data, representing 70.4% of total Scope 3 emissions.
What is Category 1 (Purchase of Goods and Services)?
When a specific area is deemed "High Risk," the Performance Materiality is usually set at this lower percentage of Overall Materiality.
What is 60%?
Did Qian Hu’s total emissions go up or down between 2024 and 2025?
What is Down?
BFF category 12 was incorrectly categorised, what is the correct category?
What is Category 5?
If Scope 2 emissions are 2,740 tCO2e, and Overall Materiality is 5%, what is the dollar-equivalent threshold?
What is 137 tCO2e?
These specific factors are used to convert activity data (like MWh of electricity) into tCO2e. We used different ones for Singapore and Malaysia.
What is Grid Emission Factors (GEF)?
This was the total "Overall Materiality" figure you used as a threshold to evaluate the inclusion of Scope 3 categories.
What is 2,344 tCO2e?
Amount set by auditors below the overall financial statement materiality to reduce the risk that uncorrected/undetected misstatements exceed overall materiality
What is Performance Materiality?
How many paw patrol characters are there in the cover slide. Hint (5-7)
What is 7?