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ESG枠組みにおける循環経済と炭素排出削減戦略:PTPN IV PalmCoのケーススタディ

Circular Economy and Carbon Emission Reduction Strategies within The ESG Framework: A Case Study of PTPN IV PalmCo (原題)

Putrie Cynthia Ichwan, Amrie Firmansyah

Journal of Business Social and Technology📚 査読済 / ジャーナル2026-08-27#ESGOrigin: Global経営インパクト: 調達リスク対象セクター: agriculture
DOI: 10.59261/jbt.v7i3.711
原典: https://doi.org/10.59261/jbt.v7i3.711
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🤖 gxceed AI 要約

日本語

インドネシア国営プランテーション企業PTPN IV PalmCoを対象に、ESG枠組み下での循環経済と炭素削減戦略を記述的に分析。パーム廃棄物を活用した11基のバイオガス施設、年87万トン超のCO2隔離、19万トンの排出削減、プランテーション業界初のGHG削減証書取得を報告。S&P CSA 2024で世界2位となるなど、象徴的から実質的正当性への移行を正当性理論で説明する。

English

A qualitative case study of Indonesia's state-owned palm oil firm PTPN IV PalmCo, analyzing circular economy and carbon reduction strategies under its ESG framework. It documents 11 biogas facilities, 873,395 tCO2e/yr sequestration, 191,107 tCO2e/yr emission cuts, and the plantation sector's first GHG reduction certificate. PalmCo ranked #2 globally in S&P CSA 2024, illustrating a shift from symbolic to substantive legitimacy.

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

EUDR対応やESG格付け向上を目指す日本企業にとって、サプライチェーン上流の農産物調達先の脱炭素・循環経済の実践例として参考になる。特にScope 3排出削減や投資家向けESG開示の実務に示唆を与える。

In the global GX context

This case adds to global disclosure scholarship by showing how a state-owned plantation enterprise in a high-deforestation-risk sector operationalizes ESG metrics, carbon accounting, and circular economy to meet EUDR and investor expectations, offering a model for emerging-market supply chains.

👥 読者別の含意

🔬研究者:ESGの実質的正当性と循環経済の統合に関する実証的知見を提供する。

🏢実務担当者:サプライチェーン上流の脱炭素・循環経済の実践例として、Scope 3削減やESG評価向上の参考になる。

🏛政策担当者:EUDR対応や国営企業のESG義務付けにおける政策設計の示唆を得られる。

📄 Abstract(原文)

Background: Indonesia's palm oil industry faces growing sustainability pressure, including compliance with the European Union Deforestation Regulation (EUDR). Following its December 2023 merger, PT Perkebunan Nusantara IV PalmCo is integrating ESG principles into its operations. Objective: This study aims to analyze the implementation of circular economy and carbon emission reduction strategies as part of the ESG framework at PTPN IV PalmCo. Methods: Using a descriptive qualitative case study with secondary data from company reports, verified media, and official documents (2023–2025), this research finds that PalmCo has implemented a circular economy by converting palm oil waste into renewable energy through 11 biogas facilities, targeting 32 facilities by 2029 and over 80% renewable energy utilization. Results: The carbon emission reduction strategy, implemented through both nature-based and technology-based approaches, has resulted in carbon sequestration of 873,395 tons CO₂e/year and emission reductions of 191,107 tons CO₂e/year, while also achieving the first Greenhouse Gas (GHG) Emission Reduction Certificate in the plantation industry. Both initiatives are strongly integrated into the ESG framework, as evidenced by PalmCo’s #2 global ranking in the S&P Corporate Sustainability Assessment (CSA) 2024 and its receipt of two Diamond Awards at the ESG Initiative Awards 2025. Conclusion: This research contributes to ESG literature in the plantation sector by demonstrating, through Legitimacy Theory, that PalmCo is transitioning from symbolic to substantive legitimacy, evidenced by verified emission reductions and the integration of ESG indicators into management KPIs. These findings offer a theoretical contribution to ESG implementation in state-owned plantation enterprises.

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