Circular Economy Accounting: Measuring the Financial Value of Waste to Wealth Initiatives
循環経済会計：廃棄物から富へのイニシアティブの財務価値の測定 (AI 翻訳)
GAD BHILIPNANDI EMMANUEL, Martins Oloruntoba Kutus, Daniel Orsaa Gbegi
🤖 gxceed AI 要約
日本語
本研究は、廃棄物から富（W2W）イニシアティブの財務パフォーマンスを評価する定量フレームワークを開発し、循環型ROIを主要指標とする。50施設のデータを用いた回帰分析により、回収効率と材料循環率がROIに正の影響を与え、処理コストが負の影響を与えることを示した。モデルはROIの68%の変動を説明し、資源効率理論とカーボンプライシングの有効性を実証した。
English
This study develops a quantitative framework to evaluate the financial performance of waste-to-wealth initiatives using Circular ROI. Regression analysis on 50 facilities shows that Recovery Efficiency and Material Circularity positively impact ROI, while Processing Costs reduce it. The model explains 68% of the variation, supporting resource efficiency theory and carbon pricing.
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、廃棄物処理やリサイクル分野での循環型経済会計フレームワークを提供する。日本のGX政策においても資源循環は重要であり、カーボンプライシング導入が進む中で、廃棄物由来の収益性と環境便益を統合的に評価する手法は有意義である。
In the global GX context
This paper provides an empirically validated framework for valuing waste-to-wealth initiatives. It is relevant for companies applying circular economy principles in sustainability disclosures aligned with ISSB or ESRS, and for investors assessing resource efficiency and carbon benefits.
👥 読者別の含意
🔬研究者:Researchers can use this framework to further study circular economy metrics and their financial implications.
🏢実務担当者:Practitioners can apply Circular ROI to evaluate waste-to-wealth projects and integrate environmental benefits into financial reporting.
🏛政策担当者:Policymakers can leverage the empirical evidence to support policies for industrial symbiosis, carbon pricing, and circular economy incentives.
📄 Abstract（原文）
The linear “take-make-dispose” economic model is increasingly unsustainable due to resource depletion, waste generation, and climate pressures. Circular economy (CE) strategies, particularly Waste-to-Wealth (W2W) initiatives, offer a transformative approach by converting industrial residues, by-products, and end-of-life goods into revenue-generating materials while reducing environmental impacts. This study develops a quantitative framework to evaluate the financial performance of W2W initiatives, using Circular Return on Investment (Circular ROI) as the primary metric. A cross-sectional sample of 50 operational facilities across waste management, industrial symbiosis, recycling, and remanufacturing sectors was analyzed. Independent variables include Material Circularity Rate, Recovery Efficiency, Processing Cost, and Carbon Price Effect. Ordinary Least Squares regression results reveal that Recovery Efficiency has the strongest positive impact on Circular ROI, followed by Material Circularity and monetized environmental benefits, while Processing Costs significantly reduce profitability. The model explains 68% of the variation in Circular ROI, providing empirical support for Resource Efficiency Theory, Material Flow Cost Accounting, and Carbon Pricing Economics. The findings demonstrate that CE practices are not only environmentally beneficial but also economically rational when full cost accounting—including avoided disposal and carbon benefits—is applied. This study contributes a robust, empirically validated Circular Economy Accounting framework, enabling firms to quantify, report, and optimize financial and environmental value creation in W2W operations.
🔗 Provenance — このレコードを発見したソース
- openalex https://doi.org/10.70382/hujhrms.v11i7.057first seen 2026-06-05 04:58:46
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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。