Improving Scope 3.1 Carbon Accounting: A Framework for Selecting Weight-Based Material Emission Factors
スコープ3.1カーボンアカウンティングの改善：重量ベースのマテリアル排出係数を選択するためのフレームワーク (AI 翻訳)
Ellis Bauer, Fabian Rundel, Shari Alt, L. Bies
🤖 gxceed AI 要約
日本語
本研究はスコープ3.1排出量算定において、重量ベースの二次排出係数の選択に伴う不確実性を低減するための意思決定支援フレームワークを提案する。同種の素材でも排出係数が10倍以上異なるケースを示し、サプライヤー固有データが得られない状況での信頼性向上に寄与する。
English
This study proposes a decision-support framework to reduce uncertainty in selecting weight-based secondary emission factors for Scope 3.1 (purchased goods and services) accounting. It shows emission factors for the same material can vary by over an order of magnitude and provides transparent screening logic for more reliable carbon accounting in data-constrained supply chains.
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基準によりスコープ3開示が義務化されつつあり、本フレームワークはサプライヤー個別データが得にくい日本企業にとって実践的な指針となる。調達判断とカーボンアカウンティングの統合支援に有用。
In the global GX context
Globally, this addresses a critical operational gap in scope 3.1 accounting under TCFD/ISSB guidelines. The framework standardizes emission factor selection, reducing reporting variability and supporting more reliable supply chain decarbonization decisions.
👥 読者別の含意
🔬研究者:Presents a framework to reduce uncertainty in emission factor selection for Scope 3.1, highlighting the need for standardized data quality approaches.
🏢実務担当者:Use the proposed decision-support framework to systematically evaluate and select emission factors for purchased goods, improving consistency in carbon footprint reports.
📄 Abstract（原文）
Scope 3.1 emissions from purchased goods and services often represent a substantial share of corporate greenhouse gas footprints, yet their quantification is characterized by high uncertainty and limited transparency. In practice, organizations frequently rely on weight-based secondary emission factors, which can vary substantially depending on underlying assumptions such as production technology or geographical origin. Existing standards and data quality approaches provide important guidance on representativeness, reliability, and data exchange, but offer limited operational support for selecting appropriate emission factors. This study addresses this practical challenge by examining emission-factor variability for selected material groups, identifying key influencing factors, and developing a qualitative decision-support framework for evaluating, selecting, and documenting secondary emission factors in Scope 3.1 accounting. The results demonstrate that emission factors for the same material can differ by more than an order of magnitude, leading to substantial deviations in carbon footprint results if selected inconsistently. The proposed framework, while not replacing supplier-specific primary data or formal data-quality assessment, reduces selection-related uncertainty, and supports more reliable carbon accounting, particularly in data-constrained supply chain contexts. By providing a transparent screening logic for early-stage Scope 3.1, the study enables more informed sustainability and procurement decisions.
🔗 Provenance — このレコードを発見したソース
- semanticscholar https://www.mdpi.com/2071-1050/18/14/7074/pdf?version=1783685402first seen 2026-07-15 05:27:25
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