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炭素市場への直接空気回収・貯留（DACCS）の統合：パリ協定第6条とEU ETSの下でのガバナンス、会計、認証

Integrating direct air carbon capture and storage into carbon markets: Governance, accounting and certification under Article 6 of the Paris Agreement and the EU ETS (原題)

Hannah Siewert 1994-

Skemmanジャーナル2026-09-01#炭素会計Origin: EU経営インパクト: 調達リスク対象セクター: cross_sector
原典: https://hdl.handle.net/1946/54453

🤖 gxceed AI 要約

日本語

本論文は、耐久性のあるDACCS除去をパリ協定第6条およびEUのコンプライアンス枠組みに統合する方法を、文献・規制レビューと専門家9名へのインタビューから検討した。MRVの技術要件は比較的整備されている一方、国際移転の承認、除去の規制上の認知、制度調整、長期的需要の予測可能性が主要な制約であることを示す。第6.2条の二国間協力が最も現実的な短期経路であり、EUでは炭素除去認証枠組みを通じた段階的統合が進むと論じる。

English

This qualitative study examines how durable DACCS removals can be integrated into Article 6 of the Paris Agreement and the EU compliance architecture through certification, accounting and governance. Based on literature review and nine expert interviews, it finds MRV technical requirements are relatively mature, while authorisation of international transfers, regulatory recognition of removals, institutional coordination and predictable long-term demand are key constraints. Article 6.2 bilateral cooperation is the most plausible near-term pathway, with EU integration likely incremental via the Carbon Removal Certification Framework rather than direct ETS compliance use.

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

日本はGX-ETSとJCMを通じて炭素除去の国際移転・認証に関与しており、本論文の第6.2条下の承認・対応調整・MRVに関する知見は、JCM拡張や国内炭素市場設計に直接示唆を与える。SSBJ開示における除去クレジットの扱いを検討する企業・政策担当者にも有用。

In the global GX context

As Article 6 rules and the EU CRCF take shape, this paper maps the governance bottlenecks for DACCS market integration, offering a concrete sequence for 6.2 transfers and clarifying why direct ETS compliance use remains distant. It contributes to global carbon removal governance scholarship and informs ISSB/CSRD disclosure debates on removal accounting and certification credibility.

👥 読者別の含意

🔬研究者:DACCS市場統合のガバナンス制約を階層化し、第6.2条下の統合シーケンスを実証的に提示する点が研究上の貢献。

🏢実務担当者:炭素除去クレジットの調達・移転・認証を見据える企業は、MRV要件と第6.2条承認プロセスの実務的制約を把握できる。

🏛政策担当者:第6.2条の二国間協力設計とEU CRCFの段階的統合アプローチは、国内炭素市場・認証制度の設計に参考となる。

📄 Abstract（原文）

Direct air carbon capture and storage (DACCS) is increasingly considered an important option for addressing residual emissions, yet its integration into carbon markets remains institutionally unresolved. The aim of this study is to examine how durable DACCS removals can be integrated into Article 6 of the Paris Agreement and the emerging European Union compliance architecture through credible certification, accounting and governance frameworks. This qualitative study combines literature and regulatory review with nine semi-structured expert interviews. The findings suggest that technical requirements for monitoring, reporting and verification are comparatively well developed, while major constraints concern the authorisation of international transfers, regulatory recognition of removals, institutional coordination and the creation of predictable long-term demand. Bilateral cooperation under Article 6.2 emerges as the most plausible near-term pathway for international transfers, provided that host-country authorisation and corresponding adjustments are established. Within the European Union, integration appears likely to proceed incrementally through the Carbon Removal Certification Framework and emerging compliance-related demand mechanisms rather than through immediate direct use of removals for compliance under the European Union Emissions Trading System. Academically, the study contributes to the emerging literature on carbon removal governance by identifying a hierarchy of governance constraints affecting DACCS market integration and by developing an empirically grounded sequence for integration under Article 6.2. From a policy and practical perspective, the findings indicate that scaling DACCS will require a coordinated policy portfolio combining robust monitoring, reporting and verification, enabling regulation, deployment support and predictable long-term demand.

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