IFRS S2의 금융배출량 측정과 공시방법에 대한 사례 연구: ABN AMRO 은행과 KB 금융그룹의 PCAF 도입 사례를 중심으로

Exposure Draft IFRS S2 requires financial institutions to measure and disclose financed emissions by portfolio. However, with the exception of a few domestic financial institutions, preparations for measurement and disclosure of financial emissions by portfolio have not been made yet. Accordingly, this study deals with policy suggestions and development directions for the future response to climate change in the financial industry and the introduction of IFRS S2 through the measurement and disclosure of financial emissions by ABN AMRO Bank and KB Financial Group. Specifically, we analyze and compare the cases of ABN AMRO Bank and KB Financial Group, which disclosed financial emissions in accordance with the GHG Protocol and PCAF, a methodology for measuring financial emissions recommended in IFRS S2. As a result of the case analysis, compared to ABN AMRO Bank, which disclosed financial emissions by portfolio for the first time through PCAF, KB Financial Group showed an excellent example of measuring and disclosing financial emissions. However, KB Financial Group’s financial emission disclosure information was somewhat insufficient in terms of data processing and data quality requirements for information usefulness. This part suggests the need to actively utilize financial emissions for management and accounting purposes in the future, as it is limited to the purpose of financial reporting to avoid regulation of financial emissions in Korea.