인문학
사회과학
자연과학
공학
의약학
농수해양학
예술체육학
복합학
DBpia AI
AI 에이전트
AI 아이디어
AI 리더
AI 뷰어
Citeasy
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지원사업
학술연구/단체지원/교육 등 연구자 활동을 지속하도록 DBpia가 지원하고 있어요.
커뮤니티
연구자들이 자신의 연구와 전문성을 널리 알리고, 새로운 협력의 기회를 만들 수 있는 네트워킹 공간이에요.
학술저널
DBpia Top 10%
오류 신고하기해당 페이지 내 제목·저자·목차·페이지정보가 잘못된 경우 알려주세요!
초록·키워드
The International Financial Reporting Standards (IFRS) have finalized the IFRS Sustainability Disclosure Standards, which serve as the guidelines for ESG (Environmental, Social and Governance) disclosures. In alignment with these standards, South Korea plans to mandate ESG disclosures starting in 2026, requiring relevant domestic companies and institutions to prepare accordingly. The disclosure (IFRS S2, Climate-related Disclosures) requirements include Scope 3, which accounts for greenhouse gas emissions across the entire corporate value chain. This highlights the need for developing national guidelines for Scope 3 emissions calculation. This study conducted a survey to assess the current status of Scope 3 emissions calculations by domestic companies. The survey items for the calculation of 15 categories consisted of questions related to calculation boundaries, calculation methods, calculation scope, activities data, and emission factors. In addition, limitations and requirements such as issues and cases for the calculation of Scope 3 were investigated. The analysis identified several key areas to be reflected in the guidelines: (1) industry-specific reporting priorities and boundary-setting methods, (2) calculation methods tailored to the significance of each category and its purpose, (3) clarification of concepts and examples to reduce corporate errors, (4) standards for activity data, and (5) common emission factors. The findings suggest that a structured national guideline for Scope 3 emissions calculations could progressively reduce uncertainties in emissions reporting for domestic companies, while improving accuracy. Ultimately, this is expected to support the development of Scope 3 reduction strategies and enhance the response to international carbon regulations.
본문·목차
인공지능 문자 인식 모델을 통해 추출된 텍스트로, 일부 오타나 오류가 포함될 수 있으나 지속적으로 개선 중입니다.
오류를 발견하셨다면 해당 부분을 드래그한 후 ' 를 통해 신고해주세요.
오류를 발견하셨다면 해당 부분을 드래그한 후 ' 를 통해 신고해주세요.
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