気候説明責任と低炭素移行を促進する企業カーボン会計実務とパフォーマンスの体系的レビュー
A systematic review of corporate carbon accounting practices and performance for advancing climate accountability and low-carbon transitions (原題)
Hussein H. Sharaf-Addin, Ahmed Abdullah Saad Al-Dhubaibi
🤖 gxceed AI 要約
日本語
PRISMA 2020に沿い2005〜2025年の163研究を統合した体系的レビュー。GHGプロトコルが企業実務を支配する一方、手法のばらつきが大きい。Scope3は企業フットプリントの70〜90%を占めるにもかかわらず著しく過少報告で、ガバナンス統合が排出削減を強く予測する。測定と実際の削減の乖離を埋める多層フレームワークを提案する。
English
A PRISMA-based systematic review synthesizing 163 studies (2005–2025) on corporate carbon accounting. The GHG Protocol dominates practice but methodological variation persists; Scope 3, though 70–90% of footprints, remains critically underreported. Governance integration predicts emission reductions, and the authors propose a multi-level framework linking accounting to measurable low-carbon outcomes.
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
SSBJ基準・有報開示・Scope3対応が進む日本企業にとって、会計実務と削減成果の乖離を整理する実務的示唆が大きい。開示制度設計の参照枠として有用。
In the global GX context
Directly informs ISSB/CSRD-era debates on Scope 3 underreporting and the measurement-to-reduction gap, offering a framework for outcome-based disclosure and regulatory accountability.
👥 読者別の含意
🔬研究者:カーボン会計研究の三潮流と方法論的ばらつきを俯瞰する基盤レビューとして活用できる。
🏢実務担当者:Scope3報告の弱点とガバナンス統合の重要性を踏まえ、開示体制の見直しに使える。
🏛政策担当者:測定と削減成果を結びつける規制・標準化設計の根拠として参照できる。
📄 Abstract（原文）
As global climate targets intensify, corporations face mounting pressure to measure, manage, and disclose their carbon emissions. However, research on corporate carbon accounting practices, performance evaluation, and their contribution to low-carbon transitions remain fragmented. This systematic literature review explores how corporate carbon accounting practices and performance evaluations contribute to sustainability transformation and low-carbon transition goals. Following PRISMA 2020 guidelines, we searched Scopus, Web of Science, and IEEE Xplore for peer-reviewed studies published between 2005 and 2025. After screening 1324 records and applying rigorous quality assessment criteria, 163 studies were included in the final synthesis. Three dominant research streams emerged: (i) carbon accounting practices for internal emissions tracking, (ii) carbon disclosure and reporting frameworks, and (iii) performance evaluation linked to sustainability goals. The GHG Protocol dominates corporate practice, yet significant methodological variations persist. Scope 3 emissions remain critically underreported despite comprising 70–90% of corporate footprints. Strategic integration with governance structures strongly predicts emission reduction outcomes. The field exhibits substantial growth but remains fragmented, with inconsistent standards application, limited Scope 3 coverage, and a persistent gap between carbon measurement and actual emission reductions. This review proposes an integrated multi-level framework linking carbon accounting practices to measurable low-carbon outcomes through standardized methodologies, outcome-based reporting, and regulatory accountability.
🔗 Provenance — このレコードを発見したソース
- openalex https://doi.org/10.1007/s43621-026-04980-2first seen 2026-11-03 04:50:14 · last seen 2026-11-06 04:48:18
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