Environmental and Carbon Costing Systems: A Systematic Review of Green Cost Accounting Practices
環境・カーボン原価計算システム：グリーン原価会計実践の体系的なレビュー (AI 翻訳)
Muhammad Zahid Ullah Khan, Farkhanda Rauf
🤖 gxceed AI 要約
日本語
本レビューは、環境管理会計（EMA）、マテリアルフロー原価計算（MFCA）、原価計算（FCA）、カーボンフットプリンティング、内部カーボンプライシングなどのグリーン原価会計手法を体系的に整理。これらの手法がコスト可視性や資源効率向上に有効である一方、Scope 3排出や中小企業での適用不足、AI活用の未普及などの課題を指摘する。
English
This systematic review synthesizes green cost accounting frameworks including Environmental Management Accounting (EMA), Material Flow Cost Accounting (MFCA), Full Cost Accounting (FCA), carbon footprinting, and internal carbon pricing. It finds these methods enhance cost visibility and resource efficiency, but adoption is uneven due to Scope 3 measurement difficulties, lack of standards, and underrepresentation of SMEs and developing economies. Digitalization (AI, real-time tracking) is noted as future potential.
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
日本はMFCA（マテリアルフロー原価計算）の先進国であり、本レビューは日本の環境会計実践を国際的に位置づける上で有用。SSBJや有報でのカーボン会計要求が高まる中、Scope 3対応や内部炭素価格導入の参考となる。
In the global GX context
This review is relevant to global carbon accounting standard-setting (ISSB, TCFD) and internal carbon pricing adoption. It highlights gaps in Scope 3 accounting and SME inclusion, informing disclosure infrastructure development.
👥 読者別の含意
🔬研究者:Systematic review identifies research gaps in Scope 3 measurement, longitudinal studies, and AI integration for future work.
🏢実務担当者:Provides a consolidated overview of costing tools for carbon management and cost visibility, helping select appropriate methods.
🏛政策担当者:Highlights the need for standardized guidelines and better integration of carbon costing with financial reporting.
📄 Abstract（原文）
This systematic review focuses on the history of environmental and carbon costing systems, its application, and development of the methodology in the industries and international environment. The review is a synthesis of evidence by key frameworks of Environmental Management Accounting (EMA), Material Flow Cost Accounting (MFCA), Full Cost Accounting (FCA), carbon foot printing methods, and internal carbon pricing mechanisms. It has been found that these costing systems are very important in enhancing cost visibility, waste streams, resource efficiency, and corporate sustainability strategies. MFCA and EMA continue to represent the most common form of implementation, especially in manufacturing and high impact industries whereas carbon accounting and pricing instruments become even more popular in support of making investment decisions and estimating climate risks. Although they have potential, adoption is not even because not all are measured, standard guidelines are not used, data quality is not always good, especially with Scope 3 emissions, and is not well integrated with financial reporting. There is also a lack of longitudinal studies, and SMEs and developing economies are underrepresented using empirical evidence. The review also indicates an increasing interest in digitalization, such as AI monitoring and real time emission tracking, but they are not in practical use. The improvement of methodological consistency and the broader and more extensive research in a variety of industry and other geographic settings will help to develop green cost accounting and aid low carbon decision making.
🔗 Provenance — このレコードを発見したソース
- semanticscholar https://doi.org/10.47772/ijriss.2026.10200527first seen 2026-06-29 08:27:22
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