Comparative Analysis of Carbon Emissions and Reduction Strategies in Sustainability Reports of Domestic and International Oil and Gas Companies: Implications

Jaehyeong Lee; Jinsoo Kim; Hoonyoung Jeong

doi:10.32390/ksmer.2025.62.2.153

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2025 Vol.62, Issue 2 Preview Page Next Page

Technical Report

Comparative Analysis of Carbon Emissions and Reduction Strategies in Sustainability Reports of Domestic and International Oil and Gas Companies: Implications 국내외 유가스 기업 지속가능경영보고서의 탄소배출 공시와 감축 전략의 비교 분석 및 시사점

30 April 2025. pp. 153-168

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Abstract

The management of carbon emissions is essential for meeting stakeholder expectations and fostering a company’s sustainability and long-term growth. In order to establish and maintain stakeholder trust, systematical disclosure of carbon emissions and reduction strategies in sustainability reports is imperative. This study begins with an introduction to environmental, social, and governance report standards for sustainability disclosures and then proposes effective practices for disclosing carbon emissions and reduction strategies based on a comparative analysis of sustainability reports from five oil and gas companies. Key recommendations for effective carbon emissions disclosure include detailing emissions by scope, providing Scope 3 emissions with clear calculation methodologies, and incorporating carbon intensity metrics. Carbon neutrality targets should be sector specific with clear reduction measures and their corresponding expected contributions. This study offers actionable guidelines for oil and gas companies to systematically and transparently communicate their carbon management strategies and objectives.

Keywords

sustainability report

stakeholder

carbon emission

carbon neutrality

ESG

ESG 경영정보 중 탄소배출량 관리에 대한 이해관계자들의 평가는 기업의 재정과 지속가능성에 중요한 영향을 미치고, 이는 기업의 장기적인 성장과 신뢰도에 직결된다. 따라서 이해관계자들의 신뢰를 확보하기 위해서는 지속가능경영보고서에 탄소배출 현황과 감축 계획을 체계적으로 공시해야 한다. 본 연구는 대표적인 지속가능성 정보 공시 기준을 소개하고, 국내외 유가스 기업 5곳의 지속가능경영보고서를 비교∙분석하여 탄소배출 현황 및 감축 계획의 효과적인 공시 방안을 제안하였다. 분석 결과, 탄소배출량을 공시할 때는 다음과 같은 사안들이 고려되어야 함을 확인하였다. 첫째, Scope별 배출원을 세분화한다. 둘째, Scope 3 배출량은 산정 방법론과 함께 제시한다. 셋째, 탄소배출 집약도를 함께 제시한다. 또한, 탄소중립 목표 달성 계획은 각 사업 분야의 특성에 맞추어 구체화하여야 하고, 감축 수단과 수단별 기여도를 명확히 제시해야 한다는 결론을 도출하였다. 본 연구가 유가스 기업들이 탄소배출 감축 목표 설정 및 공시 방법을 체계적으로 마련하는 데 유용한 가이드라인을 제공할 것으로 기대한다.

키워드

지속가능경영보고서

이해관계자

탄소배출

탄소중립

ESG

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Information

Publisher :The Korean Society of Mineral and Energy Resources Engineers
Publisher(Ko) :한국자원공학회
Journal Title :Journal of the Korean Society of Mineral and Energy Resources Engineers
Journal Title(Ko) :한국자원공학회지
Volume : 62
No :2
Pages :153-168
Received Date : 2025-02-18
Revised Date : 2025-04-01
Accepted Date : 2025-04-01
DOI :https://doi.org/10.32390/ksmer.2025.62.2.153

Journal of the Korean Society of Mineral and Energy Resources Engineers ISSN:2288-0291(Print) 2288-2790(Online) 한국자원공학회지

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