CDP 공시 데이터를 활용한 산업군별 Scope 3 범주 대응 분석

초록

This study examines industry differences in Scope 3 disclosures among Korean firms using CDP climate disclosure data. The analysis initially reviewed 352 Korean companies listed in the 2023 CDP Climate Change: Korea Company Overview, from which 159 firms that disclosed at least one Scope 3 category with quantitative emissions data were selected for the final sample. Disclosure was coded as a binary variable indicating whether emissions were quantitatively reported for each of the 15 Scope 3 categories defined by the Greenhouse Gas Protocol. Industry-level disclosure rates were calculated and Pearson’s chi-square tests with Cramer's V were conducted to examine associations between industry groups and disclosure patterns. The results show that in general, Scope 3 disclosures occur more frequently in upstream categories related to internal activities or supplier management, while downstream categories associated with product use and end-of-life stages exhibit relatively lower disclosure rates. Significant industry differences were identified in Category 3, 4, 9, and 10, suggesting that Scope 3 disclosure patterns are strongly influenced by industry-specific value chain structures and operational characteristics. These findings highlight structural heterogeneity in Scope 3 disclosure practices across industries and suggest the need for industry-specific disclosure guidance, improved supply chain data accessibility, and collaborative data-sharing mechanisms to enhance the completeness and comparability of Scope 3 reporting.

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