← 論文一覧に戻る

カーボンネットゼロ戦略による持続可能な開発：外部・内部要因、企業炭素会計、Scope 3排出削減の分析

Sustainable Development Through Carbon Net‐Zero Strategies: Analyzing External and Internal Factors, Corporate Carbon Accounting, and Scope 3 Emissions Reduction (原題)

Anjella Klaiber, Serina Haddad

Sustainable Development📚 査読済 / ジャーナル2026-10-15#Scope 3Origin: EU経営インパクト: 調達リスク対象セクター: cross_sector
DOI: 10.1002/sd.71785
原典: https://doi.org/10.1002/sd.71785

🤖 gxceed AI 要約

日本語

CDPで気候報告の先進企業とされる欧州90社を対象に、外部圧力と内部ドライバーが炭素会計の採用とScope 3排出削減に与える影響を検証。Scope 3は近年有意に減少しておらず、政策・規制の指針不足が主因と指摘。一方で炭素パフォーマンスと積極的炭素戦略の間に相関を見出し、透明な報告基準とアクセス可能な気候データの必要性を強調する。

English

Using CDP data from 90 leading European climate-reporting companies, this study tests how external pressures and internal drivers shape carbon accounting adoption and Scope 3 emissions reduction. Scope 3 emissions have not significantly declined, largely due to inadequate policy and regulatory guidance. The authors find a meaningful correlation between carbon performance and proactive carbon strategies, underscoring the need for transparent reporting standards and accessible climate data.

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

SSBJ基準や有報でのScope 3開示義務化が進む日本企業にとって、CDP先進企業でもScope 3が削減していないという実証結果は、開示制度設計と規制指針の強化の必要性を示唆する。

In the global GX context

As ISSB/CSRD push Scope 3 disclosure into the mainstream, this paper provides empirical evidence that even CDP leaders struggle to reduce Scope 3 emissions, reinforcing calls for stronger regulatory guidance and transparent reporting standards in global disclosure infrastructure.

👥 読者別の含意

🔬研究者:Scope 3削減の停滞要因と炭素会計採用の規定要因を実証的に示す枠組みとして参照価値が高い。

🏢実務担当者:Scope 3目標設定と炭素会計導入において、外部圧力と内部ガバナンスの両面を整備する必要性を再確認できる。

🏛政策担当者:Scope 3削減を促すには、透明な報告基準と規制指針の強化が不可欠であることを示すエビデンスとなる。

📄 Abstract（原文）

ABSTRACT This study examines how external pressures and internal corporate drivers shape the adoption of carbon accounting practices and their effectiveness in reducing Scope 3 greenhouse gas (GHG) emissions among leading European companies. Drawing data from 90 European companies recognized as climate reporting pioneers in the CDP database, the study tests five hypotheses and develops a framework linking governance and strategic management factors to Scope 3 emissions outcomes. Original data from annual and sustainability reports provide the empirical foundation for this analysis. The findings reveal that Scope 3 emissions have not declined significantly in recent years, largely due to inadequate policy and regulatory guidance. Nevertheless, the study identifies a meaningful correlation between carbon performance and the pursuit of proactive carbon strategies. These results underscore the need for transparent sustainability reporting standards and accessible climate data to accurately evaluate corporate carbon strategies. Furthermore, the study highlights how external pressures and internal corporate ambitions jointly shape organizational goal setting and drive the adoption of carbon accounting practices, which ultimately improve environmental performance and support sustainable development.

🔗 Provenance — このレコードを発見したソース

🔔 こうした論文の新着を逃したくない方は キーワードアラート に登録（無料・3キーワードまで）。

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。