The Impact of Carbon Accounting on Environmental Sustainability: A Comprehensive Review and Empirical Analysis
炭素会計が環境持続可能性に与える影響：包括的レビューと実証分析 (AI 翻訳)
Richmond Owusu-Mainu, Emmanuel Awusi, Alex Agyemang Asante
🤖 gxceed AI 要約
日本語
この論文は、炭素会計が環境持続可能性に与える影響を45件の査読研究に基づいてレビュー・実証分析した。炭素会計と炭素透明性が企業の環境パフォーマンス向上に大きく寄与することを示す一方、Scope 3排出量の算定におけるデータ品質と方法論の一貫性の欠如を指摘。より効果的な炭素会計実践のための規制枠組み強化、技術革新、人材育成を提言している。
English
This paper reviews 45 peer-reviewed studies to analyze the impact of carbon accounting on environmental sustainability. It finds that carbon accounting and transparency significantly improve corporate environmental performance, but Scope 3 emissions accounting suffers from poor data quality and methodological inconsistency. The paper recommends stronger regulatory frameworks, technological innovation, and capacity building to enhance carbon accounting practices globally.
Unofficial AI-generated summary based on the public title and abstract. Not an official translation.
📝 gxceed 編集解説 — Why this matters
日本のGX文脈において
日本ではSSBJ基準の導入が進み、Scope 3排出量の算定が企業に求められている。本論文はScope 3算定の課題を明確にしており、日本の企業がSSBJ対応を進める上で参考になる。また、カーボン・アカウンティングの有効性を実証的に示しているため、日本の政策立案や企業の脱炭素戦略に示唆を与える。
In the global GX context
This paper contributes to the global discourse on carbon accounting, particularly relevant to ISSB, TCFD, and CSRD frameworks that require robust GHG emission disclosures. Its findings on Scope 3 challenges highlight a critical gap in current accounting standards and emphasize the need for technological and regulatory improvements.
👥 読者別の含意
🔬研究者:Researchers can gain insights into the effectiveness of carbon accounting frameworks and the persistent challenges in Scope 3 emissions measurement.
🏢実務担当者:Corporate sustainability teams can use the findings to improve their carbon accounting practices, particularly for Scope 3, and understand the value of transparency and governance.
🏛政策担当者:Policymakers should note the recommendations for stronger regulatory frameworks and the need for improved data quality in Scope 3 reporting.
📄 Abstract（原文）
Carbon accounting has now emerged as one of the basic mechanisms by which companies can determine, monitor and control GHG emissions in the organization’s global value chain. An accurate review of the impact of carbon accounting on environmental sustainability is presented in this article. Based on the reviews of 45 peer-reviewed studies between 2010 and 2026, three primary research objectives are the following: (1) how effective carbon accounting frameworks are in their reduction in corporate carbon footprints and in what sectors - in terms of being carbon transparent, as well as the effect of improvement of carbon transparency and corporate sustainability, and (2) the impact of new technologies and governance on improving carbon accounting and business. Analysis was carried out using both regression and methods to make a clear comparison between carbon accounting practices and their sustainability outcomes. Our analysis shows large contribution from such carbon accounting and carbon transparency to company environmental performance and engagement as well as good governance as well as how more carbon accounting practices is implemented across sectors (eg, GRI standard frameworks), we found this to be very effective as well. But Scope 3 emissions accounting is still poor with regard to quality data and methodological consistency. The article ends on what can be done to strengthen and improve the practice of carbon accounting - to ensure better regulatory frameworks, technological innovations (in business), and human capacity building - which we feel is also the biggest stepping stone to meet sustainability objectives and climate change, globally.
🔗 Provenance — このレコードを発見したソース
- semanticscholar https://doi.org/10.56293/ijmsssr.2026.6212first seen 2026-06-27 05:17:32
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gxceed は公開メタデータに基づく研究支援データセットです。要約・翻訳・解説は AI 支援で生成されています。 最終的な解釈・検証は利用者が原典資料に基づいて行うことを前提とします。