목적 (Purpose)
Defines how upstream emissions from acquired capital goods (equipment, buildings, machinery) are calculated.
산정 방법 (Method)
Category 2 is spend-based: the acquisition price × an industry-average spend factor (MRIO), with the price taken excluding VAT and converted by exchange rate to the factor's base currency first.
계산 공식 (Formula)
배출 = 취득가액(VAT 제외) × 환율(기준통화 환산) × 지출계수If VAT is included, it is removed as price ÷ (1 + VAT rate). If the acquisition currency differs from the factor's base currency, it is converted by exchange rate (e.g., KRW, USD, CNY, JPY, EUR, INR).
Basis & Standards
- Scope 3 Technical Guidance (2013) — Category 2 : spend-based calculation for capital goods.
- Corporate Value Chain (Scope 3) Standard (2011).
Canonical standards list: GHG Protocol and Scope Classification.