목적 (Purpose)
Defines how emissions from employee business travel (air, rail, vehicle, accommodation, etc.) are calculated.
산정 방법 (Methods)
Category 6 uses either distance-based (persons × distance × per-passenger-km factor by mode, summed across modes) or spend-based (per expense item — airfare, rail, rental car, taxi, accommodation, meals — spend × factor, with VAT removed and currency converted as in capital goods).
Basis & Standards
- Scope 3 Technical Guidance (2013) — Category 6 : distance-based and spend-based calculation for business travel.
- Corporate Value Chain (Scope 3) Standard (2011).
Canonical standards list: GHG Protocol and Scope Classification.
관련 문서 (Related)
- Scope 3 Categories Overview
- Scope 3 Category 2 (Capital Goods) Calculation Rules — currency and VAT handling for spend-based calculation
- Scope 3 Category 7 (Employee Commuting) Calculation Rules — a similar distance-based calculation
- Emission Factors