アグリフード・サプライチェーンにおける生物経済会計：微生物リスク管理、生物資産評価、ESG開示の統合
Bio-Economic Accounting in Agri-Food Supply Chains: Integrating Microbial Risk Management, Biological Asset Valuation, and ESG Disclosure (原題)
Marzuq Korede Sanni, AFOLABI IDOWU OLUWATOYIN, Adeleke Oyindamola Oluwatosin, Okpochi Paul Chidindu, Omorodion Joshua, Abdulbasit Adeola Sanni
🤖 gxceed AI 要約
日本語
アグリフード・バリューチェーンが抱える家畜感染症、厳格な財務報告、サステナビリティ開示の三つの圧力を同時に扱う研究。フィトジェニック添加物やバチルス属直接給与微生物の導入が純農業所得や潜在コストに与える影響を活動基準原価計算で分析し、アフラトキシン対策の生物防除の価格付けも損失会計で評価する。微生物・家畜衛生リスクがIAS 41の生物資産公正価値や融資条件に影響することを示し、ESG開示スコアを財務指標と結びつけて小規模農協にも適用可能なモデルを提示する。
English
This study links livestock disease, financial reporting, and sustainability disclosure in agri-food chains. Using activity-based and life-cycle costing, it shows how phytogenic additives and Bacillus direct-fed microbials affect net farm income and hidden costs like mastitis, and prices pre-harvest aflatoxin biocontrol via loss accounting. Microbiological risk is shown to shape IAS 41 fair value of biological assets and lender credit terms, with ESG scores connecting profitability to sustainability reporting for smallholder cooperatives.
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
食品・農業セクターのSSBJ開示やScope 3算定において、生物資産の公正価値とESG開示を結びつける視点は日本企業の統合報告書作成に示唆を与える。特に畜産・乳業のサプライチェーン開示を検討する実務担当者に有用。
In the global GX context
Adds to global disclosure scholarship by connecting IAS 41 biological asset fair value with ESG reporting and credit terms, relevant to ISSB/CSRD supply-chain and biodiversity disclosure debates in agri-food. Offers a framework for linking microbiological risk to financially material metrics.
👥 読者別の含意
🔬研究者:生物資産会計とESG開示、微生物リスクを統合する会計・評価モデルの実証的枠組みを学べる。
🏢実務担当者:畜産・食品企業の開示担当が、生物資産の公正価値算定とESGスコアをサプライチェーン管理に組み込む際の実務的示唆を得られる。
🏛政策担当者:農業・食品分野の開示制度設計において、生物資産評価とサステナビリティ開示の接続を検討する際の参考になる。
📄 Abstract（原文）
Agri-food value chains are under pressure from three directions at once: infectious disease in animals, strict financial reporting rules, and growing demands for sustainability reporting. As antimicrobial growth promoters are withdrawn from the market, livestock producers need affordable biological alternatives that hold animal performance at acceptable levels. Activity-based costing and life-cycle costing show how phytogenic additives and Bacillus-based direct-fed microbials change net farm income and cut costs that are usually hidden, such as those caused by mastitis. Beyond the herd, reducing aflatoxin contamination in the maize-dairy chain means putting a price on pre-harvest biological control, specifically the application of atoxigenic Aspergillus flavus strains, using loss accounting and partial budgeting. These microbial and herd-health measures feed directly into corporate financial reporting, in particular the fair value measurement of biological assets required by IAS 41. Value relevance models show that underlying microbiological risk shapes how biological assets are valued and how lenders set credit terms for livestock agribusinesses. Adding environmental, social and governance (ESG) disclosure scores to these financial measures connects commercial profitability to sustainability reporting. Finally, combining alternative socio-economic valuation methods for smallholder cooperatives with audited farm accounts produces a workable model that turns biological efficacy into measurable financial performance, more defensible fair value figures, and continued market access.
🔗 Provenance — このレコードを発見したソース
- openalex https://doi.org/10.55248/gengpi.07.1026.3211first seen 2026-10-19 05:02:31
- semanticscholar https://doi.org/10.55248/gengpi.07.1026.3211first seen 2026-10-21 05:33:52 · last seen 2026-11-06 05:47:54
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