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AASB S2・ASRS・GHGプロトコルScope 3報告向けオーストラリア支出ベース排出係数（Aus-EFs）

Australian Spend-Based Emission Factors (Aus-EFs) for AASB S2, ASRS and GHG Protocol Scope 3 Reporting (原題)

Wood, Richard

Zenodoデータセット2026-10-28#Scope 3経営インパクト: 調達リスク対象セクター: cross_sector
DOI: 10.5281/zenodo.23716487
原典: https://zenodo.org/records/23716487
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🤖 gxceed AI 要約

日本語

オーストラリアの支出ベース排出係数データセット。ABS産業連関表と環境拡張MRIO分析を用い、ABS分類115業種についてScope 1・2・上流Scope 3の排出量（百万AUD当たりkt-CO2e）をFY2018-19〜FY2025-26分整備。AASB S2・ASRS・ISSB IFRS S2・CDP・PCAF・GHGプロトコルScope 3に対応し、活動データなしで支出額から上流排出を推計できる。非商用は無償、商用・AI学習利用は要許諾。

English

Aus-EFs is an Australian spend-based emission factor dataset covering Scope 1, 2 and upstream Scope 3 emissions (kt CO2e per million AUD) for 115 ABS input-output industries, FY2018-19 to FY2025-26. Built via environmentally-extended MRIO analysis linking the NGGI, EXIOBASE 3.11.3 and ABS tables, it supports AASB S2, ASRS, ISSB IFRS S2, CDP, PCAF and GHG Protocol Scope 3 reporting. Free for non-commercial use; commercial and AI/ML training use require a licence.

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

日本でもSSBJ基準・Scope 3算定の実務負荷が課題となる中、支出ベース原単位を国別に整備する手法は、日本版排出原単位データベース（IDE-JETRO等）の拡充やSSBJ対応の実務設計を考える上で参照価値が高い。

In the global GX context

As ISSB IFRS S2 and CSRD push Scope 3 spend-based estimation into mainstream disclosure, this dataset illustrates how national statistical infrastructure (input-output tables, NGGI) can be operationalized into jurisdiction-specific factors — a model other disclosure regimes can emulate.

👥 読者別の含意

🔬研究者:MRIOと国別統計を接続した支出ベース原単位の構築手法と、その開示制度への実装例として参考になる。

🏢実務担当者:活動データが乏しい調達支出からScope 3を概算する際の、制度対応済み原単位セットとして利用候補になる。

🏛政策担当者:国別支出ベース原単位の整備がScope 3開示の実務負荷をどう下げるか、制度設計の参考事例となる。

📄 Abstract（原文）

Australian Spend-Based Emission Factors (Aus-EFs) for AASB S2, ASRS and GHG Protocol Scope 3 Reporting   Aus-EFs  is the Australian Spend-Based Emission Factor dataset: Scope 1, 2 and upstream Scope 3 emissions in kilotonnes CO 2 -equivalent per million AUD, for every industry in the Australian Bureau of Statistics input-output classification. The factors are purpose-built for AASB S2 climate disclosures and the Australian Sustainability Reporting Standards (ASRS), and are directly usable for ISSB IFRS S2, CDP, PCAF financed-emissions, and GHG Protocol Scope 3 Standard reporting. Multiply a spend line by the relevant factor to estimate upstream emissions without activity data. Any use by for-profit entities or for commercial purposes requires a licence (see below). We are flexible to user needs, and use income to cover costs in updating and improving the database so you can save time on the data and concentrate on reporting and reducing emissions.   Contents Units:  kt CO 2 e per million AUD (equivalently kg CO 2 e per AUD). Scopes:  1 (direct), 2 (electricity), upstream 3 (supply chain, including imports). Sectors: 115 ABS input-output groups (IOPG / IOIG), and a beta version of 914 products provided to licensees and upon request. Bases:  product basis (PxP, for purchases) and industry basis (IxI, for business operations). Years: FY2018-19 to FY2025-26 (Australian financial years, July to June). FY2018-19 to FY2023-24 are measured. FY2024-25 and FY2025-26 are price-extended from the FY2023-24 reference. Method Environmentally-extended multi-regional input-output analysis. Factors are calculated from the Leontief inverse of an environmentally-extended input-output table. Direct emissions come from the Australian National Greenhouse Gas Inventory (NGGI) by economic sector; emissions embodied in imports come from EXIOBASE 3.11.3, coupled to the ABS system through a SNAC-style bridge. Import multipliers are anchored to EXIOBASE's own total for emissions embodied in Australian imports. Global warming potentials are AR6 GWP-100 (IPCC 2021). LCA scope is cradle-to-gate, producer perspective. The Data_quality sheet of each workbook flags groups where a caveat applies. Source data ABS input-output tables (5209.0), and for the detailed beta the ABS detailed supply-use tables (5215.0.55.001) Australian National Greenhouse Gas Inventory (NGGI), by economic sector Clean Energy Regulator Safeguard Mechanism facility reports and the National Pollutant Inventory EXIOBASE 3.11.3 Licence Free non-commercial use for universities, research institutes, NGOs and government bodies under a CC-BY-NC-SA-based licence. Commercial use, republication, and AI/ML training or RAG ingestion require prior written permission. See LICENCE.txt in this record. Consulting Reach out if you need help using the data, require further breakdowns or input-output detail (such as the 914-product beta set, supply-chain tiers or emissions by source), or would like us to do the calculation and reporting for you. We map general ledgers and procurement data to the factors, prepare Scope 3 inventories and climate disclosures under AASB S2 and ASRS, and support assurance. Beyond carbon, we work on water, land, biodiversity and financed emissions with EXIOBASE.  Documentation and tools Full documentation, methodology, FAQ and a free in-browser calculator:  vectorsustainability.com .  This dataset was created by  XIO Sustainability Analytics and Vector Sustainability . Get in contact for further information or consulting services.   Email directly here For global spend-based emission factors, reach out to  XIO Sustainability Analytics for access to pre-compiled  EXIOBASE data.  

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