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제품 탄소발자국 (PCF) 산정 방법론

Sets out the principles, concepts, and calculation flow of the international standards used to quantify and report a Product Carbon Footprint.

목적 (Purpose)

Sets out the principles, concepts, and calculation flow of the international standards used to quantify and report a Product Carbon Footprint.

⚠️ A PCF is a different exercise from an organizational inventory (Scope 1·2·3). The inventory asks how much did the company emit this year; a PCF asks how much does one product emit. The boundary, functional unit, and allocation rules differ, so dividing an organizational total by unit count does not produce a PCF. If a customer or OEM has asked for a product carbon footprint, this is the document that applies. It covers standards and theory and recommends no specific factor value.


Standards Landscape

PCF builds on Life Cycle Assessment (LCA). The standards below layer up for distinct purposes: the general LCA principles (ISO 14040/14044) are the root, with product-carbon-footprint-specific standards (ISO 14067, GHG Protocol Product, PAS 2050) and sector rules (EN 15804 for construction products) built on top.

표준 (Standard)발행기관 (Body)연도 (Year)목적·범위 (Purpose / Scope)상호관계 (Relationship)
ISO 14040ISO2006LCA 원칙·프레임워크. LCA 4단계(목표·범위 정의 / 인벤토리 분석 / 영향평가 / 해석)를 정의LCA 계열의 최상위 원칙 문서. 요구사항은 14044로
ISO 14044ISO2006LCA 요구사항·지침. 시스템 경계·데이터·할당·해석의 상세 규정. 구 ISO 14041/14042/14043을 통합14040의 원칙을 실행 가능한 요구사항으로 구체화
ISO 14067ISO2018제품 탄소발자국 정량화·보고. 단일 영향범주 = 기후변화(climate change)14040/14044를 기반으로 함. 소통(라벨링)은 ISO 14026, 검증은 ISO 14064-3, PCR 개발은 ISO 14027로 분리
GHG Protocol Product Life Cycle Accounting and Reporting StandardWRI / WBCSD2011제품 라이프사이클 GHG 회계·보고. 귀속(attributional) 접근ISO 14040/14044와 정합하되 별도 프레임. 기업 회계용 Corporate/Scope 3 표준과 구분
PAS 2050BSI2011재화·서비스 라이프사이클 GHG 정량화BS EN ISO 14040/14044를 기반. 초기(2008) PCF 실무 표준 중 하나
EN 15804 (+A2:2019)CEN2012 (+A2 2019)건설자재·서비스 EPD의 핵심 규칙(core PCR)라이프사이클 모듈 A1–A3 / A4–A5 / B / C / D 정의의 사실상 근거. A2 개정에서 module D·생물기원 탄소 처리 강화

Core Methodology Concepts

Each concept is presented with its source standard and clause. Citations whose clause numbers could not be verified against the paid source text are marked `⚠원문 대조 필요` (see "Sources & Verification Caveat" at the end).

Functional Unit / Declared Unit

The functional unit quantifies the performance of a product system; all inputs/outputs are referenced to it so that different products or scenarios can be compared. The declared unit is used in place of a functional unit when the full life cycle cannot be covered and the function cannot be specified (e.g., intermediate products), per EN 15804+A2.

System Boundary

경계 (Boundary)포함 범위 (Covers)EN 15804+A2 모듈 매핑
cradle-to-gate원료 채취 ~ 공장 출고A1–A3
cradle-to-grave원료 채취 ~ 최종 폐기A1–A5, B1–B7, C1–C4 (+ module D 별도 보고)
gate-to-gate특정 공정 구간만해당 모듈 부분집합
cradle-to-cradle폐기 대신 재활용·재순환까지A1–C + D의 순환 편익 강조

The system boundary defines which unit processes are included. Common scopes above map to EN 15804+A2 modules as shown; module D (benefits/loads beyond the system boundary) is always reported separately from A1–C.

Life Cycle Modules — EN 15804+A2

모듈단계 (Stage)
A1원료 공급 (raw material supply)
A2원료 수송 (transport to manufacturer)
A3제조 (manufacturing) — A1–A3 = cradle-to-gate
A4완제품 수송 (transport to site/user)
A5설치·시공 (installation)
B1–B7사용(B1)·유지(B2)·보수(B3)·교체(B4)·개보수(B5)·운영에너지(B6)·운영용수(B7)
C1–C4해체(C1)·수송(C2)·폐기물 처리(C3)·최종 처분(C4)
D시스템 경계 밖 편익·부하 (재사용·회수·재활용 잠재 편익)

(EN 15804:2012+A2:2019)

Data Quality: Primary vs Secondary

Prefer primary data (directly measured from the actual process); fill gaps with secondary data (literature, databases, industry averages) and document the basis. Data quality is assessed on temporal / geographical / technological representativeness, precision, completeness, consistency, reproducibility, source, and uncertainty (ISO 14044:2006 §4.2.3.6 ⚠원문 대조 필요).

Allocation Hierarchy

For multifunctional processes, ISO prescribes a hierarchy: (1) avoid allocation via sub-division or system expansion; (2) allocate by physical relationships (mass, energy); (3) allocate by economic value only as a last resort (ISO 14044:2006 §4.3.4 ⚠원문 대조 필요).

Cut-off Criteria

Cut-off criteria set the threshold for including inputs/outputs, based on mass, energy, and environmental significance; exclusions must be stated and justified.

Biogenic Carbon

Biogenic carbon is characterised with removals as −1 and emissions as +1, and GWP is reported separately for fossil, biogenic, and land-use / land-use-change (luluc) contributions.

GWP Characterisation and CO2eq

To aggregate multiple greenhouse gases into one metric, each gas's mass is multiplied by its characterisation factor — the Global Warming Potential (GWP, typically 100-year, GWP100) — to give CO2-equivalent (CO2eq). GWP values differ by IPCC Assessment Report edition (AR4 / AR5 / AR6); AR6 (2021) distinguishes values with and without climate-carbon feedbacks. The GWP set used must always be disclosed.

Interpretation-Stage Checks

Interpretation evaluates uncertainty, sensitivity, completeness, and consistency to establish confidence in the conclusions.


ISO Four-Phase Calculation Flow

ISO 14040/14044 define LCA — and therefore PCF — as four phases.


Korea & Regulatory Context

CBAM

The EU CBAM was adopted in May 2023, and its transitional period began in October 2023 (⚠ the regulation's entry-into-force date versus the transitional-application date should be checked against the official text). The transitional period (reporting only) runs through December 2025; the definitive period begins January 2026. Covered goods must report embedded emissions using actual or default values. EPDs and PCFs support this quantification but do not by themselves satisfy CBAM's own calculation and reporting rules.

Korea Environmental Product Declaration / EPD

Korea's Environmental Product Declaration programme (operated by the Ministry of Environment and KEITI since 2001) is LCA-based and covers multiple environmental impact categories; its carbon footprint metric expresses life-cycle greenhouse gases as CO2eq. It aligns with the ISO 14040/14044 and ISO 14025 (Type III environmental declaration) family.


Sources & Verification Caveat

Caveat. The official ISO PDFs (ISO 14067, ISO 14040/14044) were not fetchable during authoring; clause-numbered (§) citations were cross-checked only against secondary summaries. Any citation marked `⚠원문 대조 필요` must have its clause number re-verified against the paid source text before this document is finalised. Unmarked standard/year citations are consistent with public summaries but should still be confirmed for precise quotation.

  • ISO 14040:2006 — https://www.iso.org/standard/37456.html
  • ISO 14044:2006 — https://www.iso.org/standard/38498.html
  • ISO 14067:2018 — https://www.iso.org/standard/71206.html
  • ISO 14025:2006 (Type III EPD) — https://www.iso.org/standard/38131.html
  • GHG Protocol Product Standard (PDF) — https://ghgprotocol.org/product-standard
  • PAS 2050:2011 — https://www.bsigroup.com/en-GB/insights-and-media/insights/brochures/pas-2050/
  • EN 15804 (+A2) 해설 — https://www.en-standard.eu/bs-en-15804-2012-a2-2019/
  • IPCC AR6 WG1 (GWP 값 / Ch.7 & Annex) — https://www.ipcc.ch/report/ar6/wg1/
  • EU CBAM — https://taxation-customs.ec.europa.eu/carbon-border-adjustment-mechanism_en
  • 국내 환경성적표지 (KEITI, 에코스퀘어) — https://ecosq.or.kr

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