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カーボンフットプリント評価と持続可能な物流管理：入荷・輸送・出荷物流活動の統合分析

Carbon footprint assessment and sustainable logistics management: An integrated analysis of inbound, transportation, and outbound logistics activities (原題)

Papatsara Jutakanchana, Chayapol Phupatt

Journal of Accounting Business and Finance Research📚 査読済 / ジャーナル2026-09-29#炭素会計経営インパクト: コスト削減対象セクター: transport
DOI: 10.55217/102.v23i2.1152
原典: https://doi.org/10.55217/102.v23i2.1152
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🤖 gxceed AI 要約

日本語

タイの物流拠点を対象に、GHGプロトコルとISO 14067に基づき入荷・構内・出荷物流の炭素フットプリントを算定した研究。総排出量は年約199.9tCO2eで、出荷物流のScope 3が65%を占め、包装廃棄物が最大の排出源であった。アイドリングが輸送燃料の約17%を占め、包装・廃棄物削減、ルート最適化、エネルギー効率化、炭素モニタリングを柱とする統合的炭素管理を提言する。

English

This study quantifies the carbon footprint of inbound, operational, and outbound logistics at a Thai facility using GHG Protocol and ISO 14067 emission factors. Total emissions reached 199,892 kgCO2e annually, with outbound Scope 3 contributing 65%, and packaging waste the single largest source. It recommends integrated carbon management: packaging/waste reduction, reduced idling (17% of transport fuel), route optimization, and carbon monitoring.

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

SSBJ基準や有報でのScope 3開示が求められる日本企業にとって、物流由来の排出を実測ベースで分解した本手法は、サプライチェーン排出量算定の実務テンプレートとして参考になる。特に包装廃棄物とアイドリングという見落とされがちな排出源の定量化は、削減施策の優先順位づけに有用。

In the global GX context

As ISSB/CSRD push Scope 3 disclosure into mandatory territory, this paper offers a replicable bottom-up methodology for logistics emissions, breaking down hotspots like packaging waste and engine idling that top-down spend-based estimates often miss. It adds empirical granularity to the global debate on supply-chain decarbonization accounting.

👥 読者別の含意

🔬研究者:物流Scope 3の実測ベース算定手法と排出ホットスポット分解の実証例として参照可能。

🏢実務担当者:包装廃棄物・アイドリング・ルート最適化など、物流排出削減の優先施策を特定する実務フレームとして活用できる。

🏛政策担当者:物流セクターの排出削減政策設計において、包装・廃棄物規制と輸送効率基準の根拠を提供する。

📄 Abstract（原文）

Logistics and transportation activities generate greenhouse gas emissions through fuel consumption, electricity use, product handling, packaging, and waste management. This study aimed to assess carbon footprint indicators across inbound logistics, operations, and outbound logistics, quantify greenhouse gas emissions, identify carbon hotspots, and propose approaches for improving logistics environmental performance. A mixed-method approach was employed. Qualitative data were collected through interviews and observations to identify factors affecting emissions, while quantitative data covered transportation activity, product weight, distance, fuel, electricity, and waste. Greenhouse gas emissions were calculated in kilograms of carbon dioxide equivalent using emission factors based on ISO 14067 and the Greenhouse Gas Protocol. Carbon intensity was calculated per kilogram of product, trip, and kilometer. Total emissions were 547.65 kgCO2e per day, equivalent to 199,892.25 kgCO2e annually. Outbound Logistics Scope 3 was the largest contributor, accounting for 356.16 kgCO2e per day (65.04%) of total emissions. Packaging waste was the largest individual Scope 3 source at 140.00 kgCO2e per day, while transportation generated 72.63 kgCO2e per day. Engine idling accounted for approximately 17% of transportation fuel consumption. The findings support an integrated carbon management approach emphasizing packaging and waste reduction, reduced vehicle idling, route optimization, energy efficiency, and carbon monitoring to improve logistics environmental performance and prioritize emission-reduction actions.

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