企業GHGインベントリと製品カーボンフットプリントを整合させるプロセスレベル・フレームワーク

Unofficial AI-generated summary based on the public title and abstract. Not an official translation.

🔬研究者:企業と製品の炭素会計を統合する会計構造の設計と配分感度分析の手法を学べる。

🏢実務担当者:Scope 3・PCF開示のデータガバナンスと二重計上防止の会計ルール設計に活用できる。

🏛政策担当者:製品別炭素開示制度の設計において、企業集計との整合性確保の枠組みとして参考になる。

Corporate greenhouse gas (GHG) inventories and product carbon footprints (PCFs) are important tools for climate governance and decision making for cleaner production but are typically developed as separate reporting systems which result in redundant data handling processes, inconsistent emission factors and allocation practices as well as weak traceability between corporate totals and product-level accounts, particularly for shared utilities or value-chain emissions. This study proposes a process-level framework that reconciles corporate GHG inventories and PCFs through explicit accounting rules. The methodology involves a common activity-data backbone, process-level canonical emissions layer and hierarchy in which corporate totals result from aggregation while PCFs are derived by allocating the same process-level emissions. The framework formalizes a reconciliation identity in which corporate gross emissions equal the sum of product-attributed emissions, boundary-excluded emissions, and non-functionally linked emissions, preventing double-counting and improving transparency. The proposed framework is demonstrated by using an illustrative example and a case study of a chemical manufacturing facility. Based on the results, corporate and product-level emissions can be computed consistently from the same dataset and maintain traceability across all results. Product carbon footprints are predominantly driven by intensity of process energy and the input materials while the reconciliation structure allows definite identification of emission factors and allocation impacts. Sensitivity analysis is conducted to examine the impact of different allocation methods on the PCF of individual product. The sensitivity analysis shows that individual PCFs are sensitive to the selected allocation basis, whereas aggregate corporate-PCF accounting closure remains unchanged under normalized allocation. The proposed framework builds the reconciliation directly into the accounting structure instead of using post-processing adjustments, thereby improving consistency between the two reporting outputs. This framework facilitates more consistent reporting, better data governance, and enhances support for cleaner production and decarbonization decisions for the corporation.

• openalex https://doi.org/10.1016/j.jclepro.2026.149531first seen 2026-10-17 04:47:57