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炭素報告におけるScope 2算定のデータ特異性：IoT支援電力計測を用いたケーススタディ

Data Specificity in Scope 2 Accounting for Carbon Reporting: A Case Study Using Internet of Things-supported Electricity Measurements (原題)

Anete Kalnina, Pauls Sondors, Maksims Feofilovs, A. Kamenders, Francesco Romagnoli

📚 査読済 / ジャーナル2026-01-01#Scope 1/2Origin: EU経営インパクト: 調達リスク対象セクター: manufacturing
DOI: 10.2478/rtuect-2026-0035
原典: https://doi.org/10.2478/rtuect-2026-0035
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🤖 gxceed AI 要約

日本語

GHGプロトコルのロケーション基準・マーケット基準の算定差異と残余ミックスの課題を整理し、IoTによる時間単位の電力計測データがScope 2排出量の精度・トレーサビリティをどう高めるかを検討した。ラトビアの製造業4社の1年分の時間別消費データを用い、企業固有の排出係数を算出した結果、Ecoinvent 3.11の国別係数より低い排出量となる傾向が示された。高解像度電力データの標準化とデジタルソリューション統合の必要性を支持する。

English

This study reviews methodological differences between location-based and market-based Scope 2 accounting under the GHG Protocol, including residual mixes and LCA/EPD spatial-temporal limitations. Using hourly IoT electricity data from four Latvian manufacturers over one year, it calculates company-specific emission factors, finding lower emissions than Ecoinvent 3.11 country factors. Results support harmonized high-resolution electricity data and digital integration for trustworthy carbon disclosure.

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基準や有価証券報告書でのScope 2開示では、ロケーション基準とマーケット基準の併記が求められ、日本企業が再生可能エネルギー証書や非化石証書を活用する際の算定精度・説明責任に直結する。IoT計測による高粒度データの活用は、国内の排出量算定高度化と第三者保証対応の議論に示唆を与える。

In the global GX context

Amid ISSB/CSRD-driven demand for higher-quality Scope 2 disclosure, this paper directly addresses the location- vs market-based tension and the role of residual mixes that global standard-setters continue to debate. It adds empirical evidence that granular metered data can materially change reported emissions, informing disclosure infrastructure and assurance discussions.

👥 読者別の含意

🔬研究者:Scope 2算定の方法論的差異とデータ粒度が排出量結果に与える影響を実証的に示す基礎資料となる。

🏢実務担当者:IoT電力計測と企業固有排出係数の活用により、Scope 2開示の精度とトレーサビリティを高める実務的示唆が得られる。

🏛政策担当者:高解像度電力データの標準化と開示制度への組み込みを検討する際の根拠として参照できる。

📄 Abstract（原文）

Abstract Among growing regulatory and investor pressure for high-quality sustainability reporting, accurate carbon accounting has become essential for corporate environmental, social, and governance disclosures. A key challenge exists in calculating Scope 2 emissions, where companies often use generalized national average emission factors, for which accounting approaches differ in how electricity generation, cross-border exchanges, and energy attributes are interpreted and allocated. This study critically reviews literature on data specificity in Scope 2 accounting, analysing methodological differences between locationbased mix and market-based mix approaches defined by GHG Protocol, the role of residual mixes and current spatial and temporal shortcomings of methods related to calculation of life cycle assessment and environmental product declarations. This study aims to explore how an increase in the granularity of company-specific electricity consumption measured data can improve the precision and traceability of related Scope 2 emissions for more qualitative operational decisions in companies. A case study was conducted using hourly electricity consumption data from four manufacturing companies that operate in Latvia over one year. The delivered electricity mix was recorded each hour, and company-specific average hourly and yearly emission factors were calculated based on energy source types. The results demonstrate that company-specific data typically yield lower calculated emissions compared to using Ecoinvent 3.11 database country-specific emission factors. However, these results must further be contextualized within the methodological tensions between physical locationbased and contractual market-based accounting. This study supports the current need for harmonized, high-resolution electricity data practices and integration with digital solutions to support trustworthy carbon emissions disclosures.

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