Value-transforming financial, carbon and biodiversity footprint accounting
金融・炭素・生物多様性フットプリント会計の価値変革 (AI 翻訳)
Sami El Geneidy, Maiju Peura, Viivi-Maija Aumanen, Stefan Baumeister, Ulla Helimo, Veera Vainio, Janne S. Kotiaho
🤖 gxceed AI 要約
日本語
組織の活動データから統合的な炭素・生物多様性フットプリントを算出する手法を提案。空間明示的な種損失ポテンシャルを生物多様性等価として用い、国別データセットを提供。金融会計と環境会計の統合を強化する価値変革型会計モデルを提示し、フィンランドの大学を事例に実証。オフセットコストを考慮すると組織の財務価値が大きく変動することを示した。
English
This paper proposes a method to compute integrated carbon and biodiversity footprints from organizational activity data, using spatially explicit potential species loss as a biodiversity equivalent. It provides a country-specific dataset and a framework for value-transforming accounting that integrates financial and environmental accounts. A Finnish university case study shows that offsetting costs significantly alter financial value, highlighting the need for such accounting to attract executive and investor attention.
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開示や生物多様性への関心が高まる中、本論文の生物多様性フットプリント指標は、企業の自然関連情報開示（TNFD）や統合報告書での活用が期待される。ただし、日本固有のデータや制度への適用には追加の検討が必要。
In the global GX context
This paper contributes to the global discourse on biodiversity accounting and disclosure, aligning with TNFD and ISSB efforts. It offers a practical framework for integrating biodiversity into financial accounting, which is relevant for companies facing emerging biodiversity reporting requirements and investors seeking to assess nature-related risks.
👥 読者別の含意
🔬研究者:Provides a novel framework and dataset for integrated carbon and biodiversity footprint accounting, useful for advancing research on corporate environmental impact assessment.
🏢実務担当者:Offers a methodology to assess biodiversity footprints and integrate them into financial accounting, aiding sustainability reporting and strategic decision-making.
🏛政策担当者:Highlights the need for standardized biodiversity accounting frameworks and could inform policy on mandatory biodiversity disclosure.
📄 Abstract（原文）
Abstract Transformative changes in our production and consumption habits are needed to halt biodiversity loss. Organizations are the way we humans have organized our everyday life, and much of our negative environmental impacts, also called carbon and biodiversity footprints, are caused by organizations. Here we explore how the activity data of any organization can be exploited to develop integrated carbon and biodiversity footprints. As a metric we utilize spatially explicit potential global loss of species across all ecosystem types and argue that it can be understood as the biodiversity equivalent. The utility of the biodiversity equivalent for biodiversity could be like what carbon dioxide equivalent is for climate. We provide a global country-specific dataset that organizations, experts and researchers can use to assess biodiversity footprints of human activities. We also argue that the current integration of financial and environmental accounting is superficial, and provide a framework for a more robust financial value-transforming accounting model. To test the methodologies, we utilized a Finnish university as a living lab. Assigning an offsetting cost to the footprints significantly altered the financial value of the organization. We believe such value-transforming accounting is needed to draw the attention of senior executives and investors to the negative environmental impacts of their organizations.
🔗 Provenance — このレコードを発見したソース
- openalex https://doi.org/10.1007/s44498-026-00151-8first seen 2026-08-06 05:00:58
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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。