목적 (Purpose)
Reference for the emission methodology: the Scope 1·2·3 classification and the canonical list of international guidelines/standards (hub) that the methodology documents here cite.
Scope Classification
Scope 1 is direct (owned/controlled sources: combustion, process, fugitive); Scope 2 is purchased electricity/steam/heat (location- and market-based); Scope 3 is the 15 value-chain categories. Emissions follow activity × factor (× GWP).
International Guidelines & Standards
| 표준·가이드라인 | 발행기관 | 연도 | 적용 범위 |
|---|---|---|---|
| GHG Protocol Corporate Accounting and Reporting Standard (Revised Edition) | WRI / WBCSD | 2004 | 기업 인벤토리 기준, Scope 1·2·3 구분, 활동×계수 산정 |
| GHG Protocol Scope 2 Guidance | WRI / WBCSD | 2015 | Scope 2 지역 기반·시장기반, 계약수단(REC·PPA·그린요금제). ⚠ 2025 개정 초안 진행 중(~2027 확정 예정) |
| Corporate Value Chain (Scope 3) Accounting and Reporting Standard | WRI / WBCSD | 2011 | Scope 3 15개 카테고리 정의·경계 |
| Technical Guidance for Calculating Scope 3 Emissions (v1.0) | WRI / WBCSD | 2013 | 카테고리별 산정법(지출·평균·공급자·거리·연료) |
| ISO 14064-1 | ISO | 2018 | 조직 단위 GHG 정량화·보고 |
| 2006 IPCC Guidelines for National GHG Inventories (+2019 Refinement) | IPCC | 2006 (2019) | 연소 산정·발열량(NCV)·산화계수·티어법 |
| IPCC Assessment Reports (SAR·AR4·AR5·AR6) | IPCC | 1995~2021 | GWP 특성화계수 |
| Incoterms 2020 | ICC | 2020 | 운송 배출 경계(Cat 4/9) 귀속 |
| 온실가스 배출권거래제 MRV 지침·국가 배출계수 | 환경부 · GIR(온실가스종합정보센터) | — | 국내 산정·계수·GWP 세트(역사적 SAR) 근거 |
The methodology is grounded in the standards above; one method may rest on multiple standards.
Sourcing & Verification Note
Citations are at the document level (which standard governs a method); clause-level cross-checks against paywalled originals are marked ⚠원문 대조 필요. This base cites methods, not specific factor values. Where an implementation diverges from a standard or lacks a basis, it is tracked via a per-document Standard-Alignment Note and a repository issue.