| Title |
A Study on the Scope 3 Carbon Emission Calculation Boundaries of Construction Companies |
| Authors |
송준오(Song, Jun-Oh) ; 허찬(Heo, Chan) ; 박문서(Park, Moon-Seo) ; 안창범(Ahn, Chang-Bum) |
| DOI |
https://doi.org/10.5659/JAIK.2024.40.2.251 |
| Keywords |
건설, 탄소배출, 스코프 3, 카테고리, 공시 |
| Abstract |
In October 2018, the Intergovernmental Panel on Climate Change (IPCC) recommended limiting global warming to 1.5C and proposed
achieving net-zero carbon emissions by 2050. Since then, many countries have declared their commitment to achieving net-zero emissions.
Korean government has set a national greenhouse gas reduction target of 40% by 2030 from 2018 levels. Construction companies in Korea
are making efforts to calculate their carbon emissions internally for this purpose. However, they are not sufficiently accounting and reporting
carbon emissions related to Scope 3 within the construction industry value chain. This research analyzes sustainable management reports of
construction companies to identify case studies of Scope 3 carbon reduction and to derive the Scope 3 categories currently being presented.
Next, based on survey data provided by the Carbon Disclosure Project (CDP), criteria are established for 1)Amount of emissions, 2)
Relevance of data, and 3)Ease of calculation and reliability. The collected data is used to calculate scores for each Scope 3 categories based
on the three criteria, and suggest five categories that had highest total score among categories. Using these recommended categories, carbon
emissions of over 90% in the construction project value chain are expected to be calculated. In conclusion, the study provides valuable
insights into Scope 3 emissions reduction strategies in the construction industry, with a focus on domestic companies. A guideline from scope
3 categories selected by three different evaluations will help companies that evaluate environmental performance and impact investors to have
a more objective standard compared to existing methods. |