목적 (Purpose)
Defines how transport-segment emissions are calculated and how incoterms split them into upstream (Cat 4) and downstream (Cat 9). Both categories share the same transport calculation.
산정 방법 (Methods)
Each segment is computed then summed. Distance-based is either mass-based (distance × mass × factor, tonne-km) or vehicle-based (distance × factor, vehicle-km); fuel-based applies the mobile- combustion method (per-gas factors on NCV energy × GWP): fuel × factor. Distance is derived from origin/destination (waypoints, ports, airports); segment emissions are summed to the category total.
Upstream/Downstream Split by Incoterms
Each segment of a route is attributed to Cat 4 (buyer-borne = upstream) or Cat 9 (seller-borne = downstream) by who bears cost/risk, as set by the incoterm: EXW → all downstream (Cat 9); DDP → all upstream (Cat 4); FOB/CIF etc. → split at the named port; undefined → default downstream. See 인코텀즈와 Scope 3 운송 카테고리 분류 (Incoterms & Scope 3 Transport Categorization).
계산 공식 (Formula)
거리기반(톤-km): 배출 = Σ_segment ( 거리 × 화물중량 × 계수 )
거리기반(차량-km): 배출 = Σ_segment ( 거리 × 계수 )
연료기반: 배출 = Σ_segment ( 연료사용량 × 계수 )Transport of Not-applicable Items
Purchase rows finalized as Not applicable for category 1 (e.g., equipment, jigs, service-like spend that is not a purchased material) currently also have their upstream transport legs treated as not applicable: each leg's factor reference is explicitly set to the "Not applicable" entry and its transport emission is counted as 0. The not-applicable mark is an explicit state distinct from "no factor entered", leaving an auditable record that the leg was intentionally excluded from the boundary.
Open to interpretation (caution): GHG Protocol category 4 covers transportation of purchased products broadly, so transport of non-category-1 purchases (capital goods, equipment) can arguably still fall under category 4. The rule above is an operational judgment adopted during the 2026-07 third-party verification response, not a finalized methodology decision (no ADR) — it should be re-evaluated in any methodology review. Applying it replaces any previously calculated transport emissions on those legs with not-applicable (0).
Basis & Standards
표준 정본: GHG Protocol 및 Scope 분류 기준. Basis: Scope 3 TG Cat 4·9 (distance/fuel), Incoterms 2020 (upstream/downstream split), IPCC 2006 Guidelines (fuel-based).
관련 문서 (Related)
- Scope 3 Categories Overview
- Incoterms and the Transport Emissions Boundary
- Scope 1·2 Emissions Calculation Methodology — the fuel-based (mobile combustion) method
- Emission Factors