방법 비교

	탄소 회계	전 과정 평가 (Life Cycle Assessment, LCA)	물질수지분석 (MFA)
분야	지속가능성	지속가능성	지속가능성
계열	Process / pipeline	Process / pipeline	Process / pipeline
기원 연도	2004	2009	2004
창시자	WRI/WBCSD Greenhouse Gas Protocol	ISO 14040 framework; Finnveden et al.	Brunner & Rechberger
유형	Process pipeline / Environmental accounting	Environmental impact accounting pipeline	Quantitative systems accounting method
원전	World Resources Institute & WBCSD (2004). The Greenhouse Gas Protocol: A Corporate Accounting and Reporting Standard (Revised ed.). ISBN: 978-1-56973-568-8	Finnveden, G., et al. (2009). Recent developments in life cycle assessment. Journal of Environmental Management, 91(1), 1–21.	Brunner, P. H., & Rechberger, H. (2004). Practical Handbook of Material Flow Analysis. Lewis Publishers. ISBN: 978-1-56670-604-9
별칭	GHG Accounting, Greenhouse Gas Accounting, Corporate Carbon Footprinting, Karbon Muhasebesi	Life Cycle Analysis, Cradle-to-Grave Analysis, Ecobalance, Yaşam Döngüsü Değerlendirmesi	Substance Flow Analysis, Bulk-MFA, Material Flux Analysis, Malzeme Akış Analizi
관련	3	3	3
요약	Carbon accounting is a systematic process-pipeline method for identifying, quantifying, and reporting an organization's greenhouse gas (GHG) emissions in CO₂-equivalent units. Codified by the WRI/WBCSD Greenhouse Gas Protocol in 2004, it is used by corporations, governments, and NGOs to measure their climate impact, set reduction targets, comply with regulatory disclosure requirements, and track progress toward net-zero commitments.	Life Cycle Assessment is a systematic, ISO-standardized methodology for quantifying the environmental impacts of a product, process, or service across its entire life span — from raw material extraction through production, use, and end-of-life disposal. Codified in ISO 14040 and ISO 14044, and comprehensively reviewed by Finnveden et al. (2009), LCA enables decision-makers to compare alternatives, identify environmental hotspots, and support eco-design, with applications spanning products, buildings, energy systems, and public policy.	Material Flow Analysis (MFA) is a systematic method for quantifying the flows and stocks of materials within a defined system boundary over a specified time period. Introduced comprehensively by Paul H. Brunner and Helmut Rechberger in their 2004 handbook, MFA applies mass-balance principles to track how raw materials, products, wastes, and emissions move through industrial, urban, or national metabolisms, enabling evidence-based resource management and waste policy.