Carbon Subsumption: How Governing Net Zero Makes Biodiversity Invisible in Corporate Sustainability
炭素従属：ネットゼロのガバナンスが企業の持続可能性において生物多様性を不可視化する仕組み (AI 翻訳)
Siavash Alimadadi, Jonatan Pinkse
🤖 gxceed AI 要約
日本語
本稿は「炭素従属」という概念を提唱し、持続可能性ガバナンスが炭素を環境パフォーマンスの支配的指標とすることで、生物多様性を炭素換算可能な場合にのみ可視化する過程を論じる。同化・従属・排除の3つのメカニズムを特定し、環境パフォーマンスの比較可能性と監査可能性が生態学的複雑性の抑圧によって達成されるというガバナンスのパラドックスを指摘する。炭素中心システムへの生物多様性の統合よりも、炭素と生物多様性のトレードオフの可視化を提言する。
English
This viewpoint introduces 'carbon subsumption,' where sustainability governance privileges carbon as the dominant metric, making biodiversity visible only when convertible to carbon. It identifies three mechanisms: assimilation, subordination, and exclusion, highlighting a paradox where comparability and auditability suppress ecological complexity. The authors argue for making carbon-biodiversity trade-offs visible rather than integrating biodiversity into carbon-centric systems.
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開示や有報でのサステナビリティ情報開示が進む中、生物多様性と気候の関係をどう扱うかは重要な論点。本稿は炭素偏重のリスクを指摘し、統合報告や投資家対応において生物多様性を独立した指標として扱う必要性を示唆する。
In the global GX context
Globally, as ISSB and CSRD frameworks prioritize climate, this paper challenges the assumption that carbon metrics suffice for sustainability. It offers a critical lens for standard-setters and companies to consider biodiversity as a distinct dimension, potentially influencing future disclosure standards and ESG ratings.
👥 読者別の含意
🔬研究者:Provides a conceptual framework to analyze how carbon-centric governance marginalizes biodiversity, useful for critical sustainability accounting research.
🏢実務担当者:Highlights the risk of over-reliance on carbon metrics in sustainability reporting, suggesting companies should separately disclose biodiversity impacts.
🏛政策担当者:Informs standard-setters about the limitations of carbon-centric disclosure and the need for complementary biodiversity metrics.
📄 Abstract（原文）
This viewpoint develops the concept of carbon subsumption – the process through which sustainability governance privileges carbon as the dominant representation of environmental performance, rendering biodiversity visible only when it can be accommodated within carbon-based forms of evaluation. We argue that carbon dominates because it provides a universal, fungible unit which enables comparison, aggregation, and trading across firms and contexts, whereas biodiversity remains context-specific, non-fungible, and difficult to translate into comparable units. We identify three mechanisms through which carbon subsumption operates: assimilation, where biodiversity is reduced to carbon value; subordination, where biodiversity is marginalised within aggregated Environmental, Social, and Governance (ESG) metrics; and exclusion, where biodiversity falls outside carbon accounting boundaries. This produces a governance paradox: environmental performance becomes comparable and auditable by suppressing ecological complexity. We conclude that sustainability governance should focus less on integrating biodiversity into carbon-centred systems and more on making carbon-biodiversity trade-offs visible.
🔗 Provenance — このレコードを発見したソース
- crossref https://doi.org/10.1177/10860266261472673first seen 2026-08-06 06:05:29
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