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Conceptual Framework on Sustainability Cost Alignment with Cost of Transport

持続可能性コストの輸送コストとの整合に関する概念フレームワーク (AI 翻訳)

Ravi, Pamnani, Harikrishna, Chaurasiya

Zenodoプレプリント2026-06-24#炭素会計Origin: Global経営インパクト: 調達リスク対象セクター: transport
DOI: 10.5281/zenodo.20828007
原典: https://zenodo.org/records/20828007
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🤖 gxceed AI 要約

日本語

この論文は、アウトバウンド物流における排出コストを輸送コストに組み込む概念フレームワークを提案する。炭素の社会的費用(SCC)とGLECフレームワークを基に、5つの輸送モードの排出原価を計算し、持続可能な輸送モード選択を支援する。

English

This paper proposes a conceptual framework to integrate emission costs into transport costs in outbound logistics. Using the Social Cost of Carbon and the GLEC framework, it monetizes carbon intensities for five transport modes, enabling sustainability-informed mode selection.

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やScope3開示が進む中、物流のカーボンコストを可視化する本フレームワークは、日本企業の輸送モード選択に示唆を与える。特にGLEC準拠の排出原価計算は、サプライチェーン排出量の開示強化に貢献する。

In the global GX context

This framework aligns with global efforts to monetize transport emissions under TCFD/ISSB and CSRD. It provides a practical method for integrating carbon costs into logistics decisions, supporting transition finance and Scope 3 reporting.

👥 読者別の含意

🔬研究者:This framework offers a structured method to monetize transport emissions, contributing to the literature on carbon cost integration in logistics.

🏢実務担当者:Logistics managers can use this model to compare emission costs across transport modes and support sustainable procurement decisions.

🏛政策担当者:The framework provides a basis for incorporating carbon costs into transport pricing or incentive schemes.

📄 Abstract(原文)

Context and Motivation: The intensification of global environmental concerns has necessitated the integration of sustainability principles into the operational frameworks of supply chain and logistics management. Outbound logistics—encompassing the distribution of finished goods to end consumers—represents one of the most carbon-intensive phases of supply chain activity, yet remains relatively underexplored in terms of monetized emission accountability. Purpose: This paper develops a conceptual framework for calculating and incorporating sustainability costs—specifically emission costs—into the cost of transport across different modes of freight movement. Drawing upon the Social Cost of Carbon (SCC) construct and relevant policy benchmarks, the study bridges a critical gap between emission quantification and its practical financial integration. Methodology: The study adopts a secondary data approach, synthesizing evidence from published academic literature, institutional reports, governmental policy documents, and international sustainability frameworks including the Global Logistics Emissions Council (GLEC) Framework and ISO 14083. Findings: A structured emission-cost model is proposed, wherein carbon emission intensities (g CO2e per tonne-kilometre) for five transport modes are monetized using a per-gram emission cost factor. The resulting per-trip emission cost differentials provide a transparent basis for sustainability-informed transport mode selection

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