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A Framework for Integrating Carbon Accounting Standards into Decision Support Structures in Logistics

物流における炭素会計基準の意思決定支援構造への統合のためのフレームワーク (AI 翻訳)

A. Ifrim, Constantin-Adrian Popescu, C. Silvestru, I. Oncioiu, T. Dobrescu

Sustainability📚 査読済 / ジャーナル2026-02-03#炭素会計
DOI: 10.3390/su18031542
原典: https://doi.org/10.3390/su18031542

🤖 gxceed AI 要約

日本語

本論文は、物流における炭素会計基準(GHGプロトコル、ISO 14064)を意思決定支援構造に統合する方法論的フレームワークを提案する。排出インベントリ、報告要件、検証制約を定式化し、線形計画法を用いて排出データを運用上の制約とパフォーマンス指標に変換する。事例研究により、フレームワークの再現性と監査可能性を示す。

English

This paper proposes a methodological framework for integrating carbon accounting standards (GHG Protocol, ISO 14064) into decision support structures in logistics. It formalizes emissions inventories, reporting requirements, and verification constraints into a coherent analytical structure using linear programming. A case study illustrates the framework's reproducibility and auditability.

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

日本の物流業界では、SSBJ基準や有価証券報告書におけるサプライチェーン排出量開示が進んでおり、本フレームワークは、物流ハブなどで標準化された炭素会計を意思決定に組み込む実践的な道筋を示す。

In the global GX context

With ISSB, CSRD, and SEC climate disclosure rules, logistics firms need auditable carbon accounting. This framework bridges standards and decision support, offering a reproducible method for integrating emissions into operational planning globally.

👥 読者別の含意

🔬研究者:This paper provides a formal method to link carbon accounting standards with decision models, suggesting avenues for further optimization and stochastic extensions.

🏢実務担当者:Logistics managers can use this framework to design carbon-aware decision support systems that align with GHG Protocol and ISO 14064 requirements.

🏛政策担当者:Policymakers may consider this approach for standardizing logistics emissions reporting and ensuring consistency with verification requirements.

📄 Abstract(原文)

This paper proposes a methodological framework for linking standardized carbon footprint reporting with structured decision support in logistics. The approach integrates the GHG Protocol framework and the ISO 14064 standard in order to formalize emissions inventories, reporting requirements, and verification constraints into a coherent, transparent, and auditable analytical structure. While existing standards provide robust guidance for the quantification and reporting of greenhouse gas emissions, their systematic integration into decision support representations remains limited. The main contribution of the paper consists of the formal operationalization of carbon accounting processes into decision variables, constraints, and performance indicators that preserve traceability, transparency, and compatibility with external verification requirements. A simplified linear programming formulation is employed as a standard-driven decision support abstraction, illustrating how emissions-related data derived from standardized reporting can be consistently translated into operational constraints and analytical indicators. The mathematical formulation is not intended to replace detailed logistics optimization models, but to demonstrate the methodological linkage between emissions reporting, verification requirements, and structured decision-oriented analysis. The proposed framework is illustrated through a logistics hub case study using average emission factors and estimated consumption data. The numerical results serve an illustrative purpose and highlight the functioning of the framework, rather than providing fully calibrated operational solutions. The methodology is designed to be reproducible and auditable and may be extended to other industrial sectors, as well as to more advanced modeling settings incorporating dynamic or stochastic elements.

🔗 Provenance — このレコードを発見したソース

gxceed は公開メタデータに基づく研究支援データセットです。要約・翻訳・解説は AI 支援で生成されています。 最終的な解釈・検証は利用者が原典資料に基づいて行うことを前提とします。