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Overview

GHG Emission Categories and Scope Classification

GHG Protocol scopes across the value chain: Scope 1 (direct) from the reporting company, Scope 2 (indirect) from purchased energy, and Scope 3 (indirect) from upstream and downstream activities
Iceberg: Scopes 1 & 2 are visible above the water, while Scope 3 lies hidden below

Scope 3

(Other indirect emissions)

Definition

It is a system in which a professional verification body evaluates and confirms whether indirect greenhouse gas emissions (Scope 3) occurring throughout a company's entire supply chain are accurately calculated and managed. Scope 3 emissions include all indirect emissions occurring outside the company, such as raw material purchases, logistics/transportation, and product use and disposal. Through this verification, companies can systematically manage and transparently disclose the environmental impact of their entire supply chain.

GHG Protocol Scope 3 Categories

Emission sources by scope: Scope 3 (upstream), Scope 2, Scope 1 and Scope 3 (downstream)
Upstream activities
Category Calculation Method (Example) Note
1. Purchased goods and services Quantity or amount of raw materials purchased X Emission factor of raw material production Product
2. Capital goods Purchase amount of products X Emission factor by industry classification -
3. Fuel and energy-related activities Quantity of raw materials (electricity) purchased X Emission factor Product
4. Upstream transportation and distribution Quantity of raw materials purchased X Transportation distance X Emission factor Product
5. Waste generated in operations Waste treatment volume (ton) X Emission factor by property Product
6. Business travel Travel distance, fuel amount X Emission factor (CO2/km) -
7. Employee commuting Number of employees X Commuting distance, fuel amount X Emission factor -
8. Upstream leased assets Size of leased asset (m2) X Emission factor (tCO2/m2) -
Downstream activities
Category Calculation Method (Example) Note
9. Downstream transportation and distribution Quantity of raw materials purchased X Transportation distance (km) X Emission factor (CO2/km) Product
10. Processing of sold products Quantity of sold products X Emission factor per unit -
11. Use of sold products Number of sold products X Expected lifespan X Consumption amount Product
12. End-of-life treatment of sold products Waste treatment volume (ton) X Emission factor by property Product
13. Downstream leased assets Size of leased asset (m2) X Emission factor (tCO2/m2) -
14. Franchises Number of franchises X Average power consumption per unit -
15. Investments (Emissions / Sales) X Equity ratio (%) -
  •  
    01 Public Trust
    • Received Prime Minister and Minister Commendations a total of 6 times, Directly registered organization in Global Certification Scheme
    • [Ministry of Environment - NIER]
      Designated as a GHG Verification Body (Designation No. 2011-14)
    • [Ministry of Environment - NIER]
      Accredited to ISO 17029:2019, ISO 14065:2020 (Accreditation No. 2023-EV-05)
    • [MOTIE - KOLAS]
      Accredited to ISO 17029:2019 (Accreditation No. KVV 004)
    • [KoSIF]
      Designated as a CDP Verification Body (Designation No. 9)
  •  
    02 Expertise
    • Largest number of domestic certifications and verifications (GHG, SR) (7,000 cases)
    • Conducted numerous emission reduction performance verifications
  •  
    03 Capacity &
    Responsiveness
    • Possesses a large number of verification auditors
    • Established a sufficient pool of qualified verifiers
    • Timely communication throughout the verification process
KMR verification is systematically conducted based on know-how accumulated over many years.
We comply with verification standards and laws, and strictly separate duties between the verification operation department and the verification auditor office to meet the requirements for verification independence.
Verification Overview Identification
  • Document Review
  • Risk Analysis
  • Sampling Plan Establishment
  • Verification Plan Establishment
  • On-site Verification
  • Corrective Action Confirmation & Technical Review (Issuance of Verification Opinion)
Issuance of Verification Report and Verification Opinion
Benefit 01
 

Secure reliability in promoting Carbon Neutrality and ESG management

Benefit 02
 

Establish a foundation to respond to clients' requests for carbon information

Benefit 03
 

Enhance credibility of disclosed data for ESG ratings and regulatory compliance

Carbon Neutrality Verification Center

Bae Seok-hyun
Center Director
tel
02.6309.9049
E-mail

Carbon Neutrality Verification Center

Yang Hye-ji
Researcher
tel
02.6309.9089
E-mail