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Setting corporate climate targets based on the consumer needs companies support

企業が支援する消費者ニーズに基づく気候目標の設定 (AI 翻訳)

Serrano T, Günther M, Bjørn A, Hauschild M

Research Squareプレプリント2026-06-18#SBT/SBTi対象セクター: cross_sector
DOI: 10.21203/rs.3.rs-9826092/v1
原典: https://doi.org/10.21203/rs.3.rs-9826092/v1

🤖 gxceed AI 要約

日本語

本論文は、企業が支援する消費者ニーズに基づいて気候目標を設定する新たな方法論を提案する。消費財の機能に絶対目標を割り当て、それをバリューチェーンに沿って中間財や企業に伝播させる。産業連関モデルを用いた事例研究により、科学的根拠に基づく目標設定の枠組みを示し、企業の社会的役割の再考を促す。実装上の課題としてデータ制約とサプライチェーンの透明性を指摘する。

English

This paper proposes a novel methodology for setting corporate climate targets based on the consumer needs that companies support. It defines a climate sustainability score for consumer products using absolute targets tied to their functions, then propagates these scores along the value chain to intermediate products and companies. An illustrative case study using input-output modeling demonstrates how science-based targets can be defined under this perspective, encouraging companies to reflect on their broader societal role. Practical challenges include data availability and supply-chain transparency.

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

本論文は、企業の気候目標設定を消費者のニーズに基づいて行う手法を提案。日本の企業がSBTを設定する際の新たな視点を提供し、SSBJやTCFD枠組みとの連携可能性がある。また、バリューチェーン全体での排出量配分を考慮する点が、日本企業のScope3対応にも示唆を与える。

In the global GX context

This paper introduces a consumer-needs-based approach to corporate climate target-setting, offering a complementary methodology to existing SBTi frameworks. It is particularly relevant for global disclosure standards (TCFD, ISSB, CSRD) that emphasize value-chain emissions and societal impact. The approach could help companies align their climate strategies with the actual demand drivers of their products.

👥 読者別の含意

🔬研究者:Researchers can explore how consumer-needs-based target-setting can be integrated into existing SBTi methodologies and value-chain emission allocation models.

🏢実務担当者:Corporate sustainability teams can use this framework to develop climate targets that reflect the societal value of their products, aiding in stakeholder communication and strategic planning.

🏛政策担当者:Policymakers may consider this approach to refine national or sectoral decarbonization pathways that account for consumption-based emissions.

📄 Abstract（原文）

<title>Abstract</title> <p>The growing urgency to align industrial activities with the Paris Agreement has accelerated the adoption of corporate Science-Based Targets to mitigate greenhouse gas emissions. These are primarily coordinated by the Science-Based Targets initiative, which propose two main target-setting methodologies: the Absolute Contraction Approach and the Sectoral Decarbonization Approach. While easy to apply, these approaches often disconnect targets from the consumer needs that companies support. This paper introduces a novel methodology for defining corporate climate targets based on the consumer needs that companies support. To do so, a newly developed climate sustainability score is initially defined for consumer products, based on absolute targets associated with their functions. Those scores are then propagated along the value chain to intermediate products and companies, in proportion to each actor’s direct emissions associated with producing the relevant consumer products. An illustrative case study involving a limited set of products and companies, using an input-output modelling framework, shows how science-based targets can be defined under this novel perspective, and how it can lead companies to reflect on their broader societal role beyond the scope of their direct activity. The study finally identifies practical challenges for implementing the framework, such as limited data availability and the need for supply-chain transparency and governance considerations. It also outlines directions for future research, including expanding to other environmental emission categories and refining mitigation strategies under this novel target-setting perspective.</p>

🔗 Provenance — このレコードを発見したソース

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