Tích hợp kế toán tín chỉ carbon vào các cơ sở giáo dục Đại học: Khuôn khổ, kết quả và định hướng nghiên cứu tương lai
高等教育機関へのカーボンクレジット会計の統合：枠組み、結果、今後の研究方向性 (AI 翻訳)
Minh Huong Tang, Doan Trang Do
🤖 gxceed AI 要約
日本語
本システマティックレビューは、高等教育機関（HEI）におけるカーボンクレジット会計（CCA）の実装を分析。PRISMA 2020プロトコルを用いて215件の論文をレビューし、5つの主要テーマ（測定方法、持続可能な開発、入出力分析、デジタルイノベーション、生態学的統合）を特定。キャンパスカーボンフットプリントの算出から、ネットゼロ目標、スコープ3排出、内部炭素価格設定を含む戦略的サステナビリティ管理へのシフトを示した。評価枠組みとベンチマークを提案。
English
This systematic review analyzes carbon credit accounting (CCA) in higher education institutions using PRISMA 2020. Reviewing 215 papers, it identifies five themes: measurement, sustainable development, input-output analysis, digital innovation, and ecological integration. Findings show a shift from campus footprint calculation to strategic sustainability management emphasizing net-zero, Scope 3, and internal carbon pricing. The study proposes an evaluation framework and benchmarks for aligning sustainability with global carbon certification.
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
日本の大学でも「カーボンニュートラル大学イニシアチブ」などが進む中、本レビューはスコープ3や内部炭素価格を含む枠組みを提供。SSBJ基準との整合や有価報告書での大学の開示検討に示唆を与える。
In the global GX context
This review provides a structured framework for carbon accounting in higher education, aligning with ISSB and GHG Protocol. It offers benchmarks for global universities to integrate net-zero strategies and internal carbon pricing, relevant for CSRD and SEC climate disclosure contexts.
👥 読者別の含意
🔬研究者:Provides a replicable evaluation framework for assessing CCA research in HEIs and identifies five key research themes.
🏢実務担当者:Offers benchmarks for university sustainability leaders to align campus strategies with global carbon certification frameworks.
🏛政策担当者:Highlights the role of HEIs in decarbonization and suggests policy support for standardized carbon accounting in education.
📄 Abstract（原文）
This systematic literature review examines how Carbon Credit Accounting(CCA) frameworks have been implemented in higher education institutions (HEIs), whichare increasingly seen as key actors in decarbonization. Using the PRISMA 2020 protocol,the study analyzes 215 peer-reviewed papers (2000–2025) sourced from Scopus and Webof Science, with citation mapping conducted via VOSviewer. A composite relevancescoring system was developed to select 50 high-impact studies, based on methodologicalrigor, alignment with sustainability standards, and the strength of educational contributionslinked to sustainability outcomes. The findings identify five major research themes: (1)measurement methods, (2) sustainable development, (3) input–output analysis, (4) digitalinnovation, and (5) ecological integration. The review shows a shift from simplycalculating campus carbon footprints toward more strategic university sustainabilitymanagement, emphasizing net-zero goals, Scope 3 emissions, and internal carbon pricing.The study contributes theoretically by proposing a clear, replicable evaluation frameworkfor assessing CCA research, and practically by offering benchmarks to help universityleaders align sustainability strategies with global carbon certification frameworks. Futureresearch is encouraged to use full-text semantic analysis, longitudinal validation, anddeeper stakeholder collaboration to strengthen both educational and governance practicesfor carbon offsetting and derivative mechanisms.
🔗 Provenance — このレコードを発見したソース
- semanticscholar https://doi.org/10.56097/binhduonguniversityjournalofscienceandtechnology.v8i4.367first seen 2026-05-05 22:15:45
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。