金融資産としてのカーボンファーミング
Carbon Farming as a Financial Asset (原題)
Gagandeep Singh, Jasdeep Singh Walia
🤖 gxceed AI 要約
日本語
本稿は、土壌炭素隔離を金融商品として成立させる条件を、金融化・会計インフラ・バリューチェーン統治の観点から検討する。炭素農業の価値は、生態学的成果がESGモデルや会計基準、調整メカニズムと整合したときに初めて金銭的に認識される「関係的価値」だと論じる。農業バリューチェーンにおける統治と調整が、炭素影響の安定化・リスク配分・取引コスト低減を通じて金融的実現可能性を左右すると結論づける。
English
This chapter examines the conditions under which soil-based carbon sequestration becomes intelligible as a financial commodity, through financialization, accounting infrastructures, and value-chain governance. It argues carbon farming's value is contingent and relational, recognized only when ecological performance aligns with ESG models, accounting standards, and coordination mechanisms. Governance and coordination in agricultural value chains are shown to determine financial plausibility by stabilizing carbon impacts, distributing risk, and lowering transaction costs.
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基準や有報でのサステナビリティ開示が進む中、農業・食品企業がScope 3や炭素クレジットをどう資産計上・開示するかは実務的関心が高い。カーボンファーミングの会計・ESG統合ロジックは、日本企業のバリューチェーン排出管理やグリーンファイナンス調達の設計に示唆を与える。
In the global GX context
As ISSB/CSRD and TCFD-aligned disclosure expand, this work speaks to how agricultural carbon removals and credits are valued, accounted for, and governed across supply chains. It contributes to global debates on whether carbon farming can qualify as a credible financial asset under ESG-regulated valuation and transition finance frameworks.
👥 読者別の含意
🔬研究者:炭素会計・ESG評価・バリューチェーン統治を接続する概念枠組みとして、炭素除去の金融化研究に理論的基盤を提供する。
🏢実務担当者:農業・食品バリューチェーンで炭素クレジットやScope 3削減を資産化・開示する際の会計・統治設計の論点を整理できる。
🏛政策担当者:炭素農業を金融商品として成立させるための会計基準・ESG規制・バリューチェーン調整の制度設計に示唆を与える。
📄 Abstract（原文）
There has been an upsurge in the relevance of carbon farming in climate and sustainability discussions, but it has not been conceptually and institutionally established as a financial commodity. The chapter discusses the topic of carbon farming in terms of financialization, accounting infrastructures, and governance in agricultural value chains to evaluate the circumstances under which soil-based carbon sequestration would be intelligible in monetary terms. The analysis makes carbon farming a contingent and relational type of value that becomes recognized when ecological performance is aligned with environmental, social, and governance models, accounting standards, and coordination mechanisms throughout the chains of value. The chapter provides a synthesis of empirical and theoretical knowledge about the topic of carbon accounting, Environmental, Social and Governance (ESG) integration, and green financial instruments. It also establishes in the analysis that governance and coordination in the agricultural value chains is a determining factor in stabilizing the carbon impacts, distributing risk, and lowering transaction costs, and thus defining the financial plausibility of carbon farming. The chapter provides a synthesis conceptual framework that interconnects the results of carbon sequestration and ESG-regulated valuation logics and value-chain coordination. The study contributes to the knowledge of the interplay between agricultural climate mitigation and sustainable finance and investment decisions.
🔗 Provenance — このレコードを発見したソース
- openalex https://doi.org/10.1201/9781003767848-9first seen 2026-10-14 05:08:04
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