Opportunities to improve data quality of scope 3 emissions in the context of carbon neutrality: the case study of LUT University
カーボンニュートラルの文脈におけるスコープ3排出量のデータ品質向上の機会：LUT大学のケーススタディ (AI 翻訳)
Aleksandra Woszczek, Michael Child, Mika Luoranen, Risto Soukka
🤖 gxceed AI 要約
日本語
本研究は、フィンランドのLUT大学を事例に、GHGプロトコルのスコープ3カテゴリを評価し、排出量削減計画に必要なデータの十分性を検討した。結果、スコープ3排出量の大部分はデータ精度が不足しており、過大・過小評価を招いている。大学は教育・研究活動を通じてデータ品質向上に貢献できると提言する。
English
This study assesses GHG Protocol scope 3 categories and data sufficiency at LUT University, Finland. Findings show that most scope 3 emissions suffer from poor data accuracy, leading to over- or underestimation. The authors suggest universities can improve data quality through education and research, enhancing green supply chain decision-making.
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開示基準や有報でのScope 3開示が進む中、データ品質の課題は共通。大学セクターの知見を活かしたデータ改善の提案は、日本の教育機関や企業のScope 3算定実務に示唆を与える。
In the global GX context
Globally, as ISSB and CSRD mandate Scope 3 disclosure, data quality remains a critical challenge. This study offers a practical framework for universities and other organizations to improve data accuracy, supporting effective emission reduction strategies and green supply chain management.
👥 読者別の含意
🔬研究者:Provides a case study on Scope 3 data quality assessment and improvement opportunities, useful for developing better accounting methodologies.
🏢実務担当者:Offers practical suggestions for improving Scope 3 data collection and quality, applicable to corporate sustainability teams.
🏛政策担当者:Highlights the role of universities in advancing data quality for Scope 3, informing policy on educational institutions' contributions to carbon neutrality.
📄 Abstract（原文）
Purpose This study aims to assess the greenhouse gas (GHG) Protocol scope 3 categories and evaluate data sufficiency from a university’s point of view. The specific purpose was to determine whether the current carbon footprint information can be used to plan emission reductions at LUT University. Design/methodology/approach This study uses the GHG Protocol’s accounting and reporting principles, namely, relevance, completeness, accuracy, consistency and transparency. In addition, opportunities aimed at improving the data quality of activity data and emission factors for scope 3 are suggested. Findings The results of data evaluation at LUT University in Finland show that the bulk of scope 3 emissions suffers from lack of data accuracy. Data unavailability and poor data quality result in over- or underestimation of carbon footprint and, more importantly, they hinder universities in their efforts to effectively manage and decrease their emissions. Practical implications Given their leading role in society, universities are in a unique position to tackle the emissions through directing a share of their educational and research activities towards actions aiming to improve data quality and completeness related to scope 3 emissions. Appropriate mitigation actions can only be derived from such improvements in data. The intellectual contribution of the university sector has substantial potential to manage and mitigate emissions of other organisations and to lead the way in the transition to global carbon neutrality. Originality/value To the best of the authors’ knowledge, this study is among the first to make specific suggestions on how higher education institutions can facilitate improved quantitative measurement of scope 3 emissions and enhance green supply chain decision making.
🔗 Provenance — このレコードを発見したソース
- openalex https://doi.org/10.1108/ijshe-06-2024-0429first seen 2026-08-02 17:35:20
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