ScholarWorks@숙명여자대학교

초록

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. © 2024, The Korean Society of Climate Change Research. All rights reserved.

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