<![CDATA[This study aims to review the methodology for calculating and disclosing corporate carbon footprints based on the Greenhouse Gas Protocol (GHG Protocol), focusing on Scope 1, Scope 2, and Scope 3 emissions. This study employs a descriptive qualitative method using a literature review approach by examining references related to emission calculation methodologies and corporate carbon footprint disclosure. The findings indicate that Scope 1 emissions are calculated using activity data, emission factors, and Global Warming Potential (GWP) for direct emission sources. Scope 2 emissions are calculated based on purchased energy consumption using location-based and market-based approaches. Meanwhile, Scope 3 covers indirect emissions throughout upstream and downstream value chains and may be calculated using supplier-specific, average-data, spend-based, and hybrid methods. The review further indicates that Scope 3 is the most complex and relatively difficult category to disclose due to limited availability of primary data from third parties, complexities in defining system boundaries and the risk of double counting, reliance on estimates and secondary emission factors, and substantial resource requirements for data collection. Therefore, the primary challenge in corporate carbon footprint disclosure lies in data readiness and data quality, particularly in measuring Scope 3 emissions.]]>
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