Assess learners' understanding of GHG emissions Scopes 1, 2, and 3, including formal definitions, common emission sources, boundary-setting and measurement approaches, implications for corporate sustainability reporting (disclosure requirements, double-counting risks, and reduction strategies), and familiarity with frameworks such as the GHG Protocol and CDP; items will require classification of emissions, interpretation of reporting scenarios, identification of Scope 3 data challenges and allocation choices, and evaluation of reporting implications for corporate strategy.