인문학
사회과학
자연과학
공학
의약학
농수해양학
예술체육학
복합학
DBpia AI
AI 에이전트
AI 아이디어
AI 리더
AI 뷰어
Citeasy
크롬 서지관리 다운로드
개인구독
소속 기관이 없으신 경우, 개인 정기구독을 하시면 저렴하게
논문을 무제한 열람 이용할 수 있어요.
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.
최근 본 자료 전체보기
UCI(KEPA) : I410-151-26-02-096798886
