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한국관련자료
Promoting Global Greenhouse Gas Accounting to Drive Corporate Climate Actions and Asian Practices
ADB
2024.06.10
Promoting sustainability and climate information disclosure is becoming a crucial corporate strategy. Standardization of disclosure is progressing, with mandatory disclosure and legislation in some regions.
The most emphasized aspect is measuring greenhouse gas (GHG) emissions based on the GHG Protocol. Emissions data help investors assess companies’ capacity to cope with climate change risks and opportunities.
Scope 3 emissions (from suppliers and users) account for over 70% of a company’s total GHG emissions. Measuring Scope 3 is challenging but essential to understand where risks concentrate.
Mandating disclosure only for Scope 1 and Scope 2 might tempt companies to outsource emissions, creating an illusion of reduction.
GHG estimations need improvement by incorporating country-specific emission parameters. Compiling detailed activity-based data on emission factors is essential but challenging.
Developing country-specific emission factors improves GHG accounting quality, contributes to setting reduction goals, and potentially attracts private investment in decarbonization projects.