인문학
사회과학
자연과학
공학
의약학
농수해양학
예술체육학
복합학
DBpia AI
AI 에이전트
AI 아이디어
AI 리더
AI 뷰어
Citeasy
크롬 서지관리 다운로드
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.
피인용 0
초록·키워드
This study examines industry differences in Scope 3 disclosures among Korean firms using CDP climate disclosure data. The analysis initially reviewed 352 Korean companies listed in the 2023 CDP Climate Change: Korea Company Overview, from which 159 firms that disclosed at least one Scope 3 category with quantitative emissions data were selected for the final sample. Disclosure was coded as a binary variable indicating whether emissions were quantitatively reported for each of the 15 Scope 3 categories defined by the Greenhouse Gas Protocol. Industry-level disclosure rates were calculated and Pearson’s chi-square tests with Cramer's V were conducted to examine associations between industry groups and disclosure patterns. The results show that in general, Scope 3 disclosures occur more frequently in upstream categories related to internal activities or supplier management, while downstream categories associated with product use and end-of-life stages exhibit relatively lower disclosure rates. Significant industry differences were identified in Category 3, 4, 9, and 10, suggesting that Scope 3 disclosure patterns are strongly influenced by industry-specific value chain structures and operational characteristics. These findings highlight structural heterogeneity in Scope 3 disclosure practices across industries and suggest the need for industry-specific disclosure guidance, improved supply chain data accessibility, and collaborative data-sharing mechanisms to enhance the completeness and comparability of Scope 3 reporting.
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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