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Bridging the Accountability Gap Through Smart Contract Driven Carbon Offsetting and Digital Asset Recognition in the Metaverse

メタバースにおけるスマートコントラクト駆動のカーボンオフセットとデジタル資産認識による説明責任ギャップの橋渡し (AI 翻訳)

Emin GİTMEZ

Sayıştay Dergisi📚 査読済 / ジャーナル2026-07-22#炭素会計経営インパクト: 調達リスク対象セクター: technology
DOI: 10.52836/sayistay.1967791
原典: https://doi.org/10.52836/sayistay.1967791

🤖 gxceed AI 要約

日本語

メタバースの環境正統性を高めるため、排出者特定の困難を「説明責任ギャップ」と捉え、純排出バランスモデルE_netを提案。ブロックチェーンのグリーンオラクルとスマートコントラクトでリアルタイムの炭素追跡と自動オフセットを実現し、トークン化された炭素クレジットを財産権として法的に認識することを提唱。さらに、強制的な排出ライセンスやPoWへの課税などハードロー化を主張。

English

This paper addresses the accountability gap in metaverse carbon emissions by proposing a net emission balance model (E_net) and integrating blockchain-based green oracles and smart contracts for real-time carbon tracking and automated offsetting. It advocates recognizing tokenized carbon credits as property-law-based digital assets and shifting to hard law requirements such as mandatory emission licensing and deterrent taxes on energy-intensive protocols.

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、メタバース市場の拡大に伴い、環境規制の枠組みが未整備である。本提案は、今後の日本のメタバース関連企業に対するカーボン・アカウンティングや開示義務の設計に示唆を与える。

In the global GX context

Globally, this paper contributes to the emerging discourse on digital assets and climate accountability, offering a regulatory blueprint that could inform ISSB or EU frameworks on how to treat tokenized carbon credits and blockchain-based monitoring in virtual environments.

👥 読者別の含意

🔬研究者:Provides a novel conceptual model (E_net) and regulatory framework for carbon accounting in virtual worlds, opening avenues for empirical testing.

🏢実務担当者:Offers a forward-looking approach for companies operating in the metaverse to preemptively align with future carbon disclosure and offsetting requirements.

🏛政策担当者:Highlights the need for hard-law mechanisms and cross-platform interoperability to prevent regulatory arbitrage in decentralized digital ecosystems.

📄 Abstract(原文)

The rapid evolution of the metaverse presents a profound normative dilemma regarding its ecological legitimacy. This study addresses the “accountability gap” inherent in decentralized ecosystems, where the fragmented identity of the polluter complicates the enforcement of the “polluter pays” principle and the state's constitutional obligation to protect the environment. To mitigate these challenges, this study proposes an original net emission balance model E_{net} as a conceptual and regulatory tool to quantify the net climate impact of metaverse operations. The framework integrates blockchain-based “green oracles” and smart contracts to facilitate real-time, tamper-proof carbon tracking and automated offsetting. At the core of these solutions is recognizing tokenized carbon credits as property-law-based digital assets, aligning environmental compliance with secure digital ownership. Furthermore, this study advocates for a shift toward “hard law” requirements through mandatory emission licensing, targeted fiscal instruments, such as deterrent taxes on energy-intensive PoW protocols and legally guaranteed cross-platform interoperability to prevent digital lock-in and regulatory arbitrage.

🔗 Provenance — このレコードを発見したソース

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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。