Scope 3 Emissions Measurement in Global Supply Chains: A Comparative Analysis of GHG Protocol and ISO 14064 Standards
グローバルサプライチェーンにおけるスコープ3排出量測定：GHGプロトコルとISO 14064基準の比較分析 (AI 翻訳)
Terryann Kirui, Fancy Cheptonui, Graca Opetsi, Jacinta Matheka, Sylvester Worlanyo Gbadrive
🤖 gxceed AI 要約
日本語
本研究は、グローバルサプライチェーンにおけるスコープ3排出量測定フレームワークとして、GHGプロトコルとISO 14064を比較分析した。製造・小売業界の156組織のデータを分析し、GHGプロトコルはカテゴリ別の柔軟性と特異性に優れる一方、ISO 14064は厳格な検証プロトコルを提供することを示した。データ入手性、サプライヤー関与、バウンダリ設定が主な実装障壁であり、両者の統合フレームワークを提案している。
English
This study compares Scope 3 emissions measurement frameworks in global supply chains, focusing on the GHG Protocol and ISO 14064. Analyzing 156 manufacturing and retail organizations, it finds the GHG Protocol offers flexibility and category specificity, while ISO 14064 provides rigorous verification. Data availability, supplier engagement, and boundary-setting are key barriers. The authors propose an integrated framework combining the strengths of both standards to improve accuracy and comparability.
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SSBJ開示基準に基づくスコープ3開示が実務課題となっており、本比較分析はGHGプロトコルとISO 14064の使い分けや統合の示唆を提供する。サプライチェーン排出量の算定・検証プロセス改善に直接活用でき、投資家対応やサプライヤーとの連携強化に役立つ。
In the global GX context
This paper is highly relevant to global disclosure frameworks such as TCFD, ISSB S2, and CSRD, where Scope 3 measurement consistency is a persistent challenge. The integrated framework proposed could inform standard-setters and companies seeking to harmonize reporting across jurisdictions and supply chains.
👥 読者別の含意
🔬研究者:Provides a systematic comparison and an integrated framework that can inform future research on Scope 3 measurement methodologies.
🏢実務担当者:Corporate sustainability teams can use the findings to decide between GHG Protocol and ISO 14064 or implement a hybrid approach for more credible reporting.
🏛政策担当者:Regulators and standard-setters can draw on the analysis to align verification requirements and enhance comparability of Scope 3 disclosures.
📄 Abstract（原文）
This study provides a comprehensive comparative analysis of Scope 3 emissions measurement frameworks in global supply chains, specifically examining the GHG Protocol and ISO 14064 standards. Through systematic literature review and empirical analysis of adoption patterns in manufacturing and retail sectors, we identify critical methodological challenges in tracking indirect emissions across multi-tier suppliers. Our findings reveal significant disparities in data quality requirements, verification processes, and reporting consistency between the two frameworks. Analysis of 156 organizations across manufacturing and retail sectors demonstrates that while the GHG Protocol offers greater flexibility and specificity for Scope 3 categories, ISO 14064 provides more rigorous verification protocols. The study identifies data availability, supplier engagement, and boundary-setting as primary implementation barriers. We propose an integrated framework that combines the categorical specificity of the GHG Protocol with the verification rigor of ISO 14064 to enhance Scope 3 emissions measurement accuracy and comparability in global supply chains.
🔗 Provenance — このレコードを発見したソース
- openalex https://doi.org/10.61424/rjbe.v1i1.526first seen 2026-08-02 19:04:24
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