국내 온실가스 배출량 측정 및 검증 사례 조사

This study analyzes the current status of domestic greenhouse gas(GHG) emissions measurement and verification, and explores ways to improve the GHG disclosure and verification system of domestic companies through comparison with major global disclosure standards and overseas cases. In particular, it discusses the importance of GHG verification from an accounting perspective and the expanding role of accounting firms. The analysis shows that the issuance of sustainability reports and the inclusion of GHG verification opinions by domestic companies are increasing, with particularly high issuance rates among companies with large-scale assets or in specific industries such as manufacturing. ISO 14064-3, the Ministry of Environment’s domestic guidelines, and the GHG Protocol are the main standards used for GHG measurement and reporting. While limited assurance remains the most common level of verification, a shift toward reasonable assurance is also observed. In overseas cases, accounting firms are notably active as GHG verification organizations, driven by factors such as strengthened regulations, greater ease in ensuring independence and reliability, and the ability to leverage existing client networks. This study highlights the need to expand the role of accounting firms and to establish an independent, reliable verification system in the domestic GHG verification market.