국내외 유가스 기업 지속가능경영보고서의 탄소배출 공시와 감축 전략의 비교 분석 및 시사점

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.