Revealing Methodological Approaches to Account for Circular Economy in Support of the Science-Based Targets for Carbon Emissions

日本語

本論文は、科学に基づく排出削減目標（SBT）達成に向けて、循環経済（CE）を会計手法に組み込む方法論を体系的に整理する。CE活動がスコープ1・2・3排出量に与える影響を評価する枠組みを提案し、既存の炭素会計基準との整合性を検討する。実務者向けにCEとSBTの統合的活用の道筋を示す。

English

This paper systematically reviews methodological approaches to integrate circular economy (CE) into carbon accounting in support of Science-Based Targets (SBTs). It proposes a framework to assess CE activities' impact on Scope 1, 2, and 3 emissions and examines alignment with existing carbon accounting standards. The study offers practitioners a pathway for leveraging CE in SBT achievement.

日本のGX文脈において

日本ではSSBJ基準への対応が進む中、SBTと循環経済の統合は「資源循環×脱炭素」の開示実務に直結する。本論文の方法論は、有報や統合報告書におけるCE関連KPI設計の参考になる。

In the global GX context

As global climate disclosure frameworks (ISSB, CSRD) increasingly demand granular emissions accounting, this paper provides methods to quantify circular economy contributions to SBTs—filling a gap between CE practices and carbon footprinting. Highly relevant for companies aligning with both climate and circular economy targets.