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二酸化炭素除去の報告・検証・会計フレームワーク:新興経路における科学的整合性、永続性、ガバナンスの課題

Reporting, verification, and accounting frameworks for carbon dioxide removal: Scientific integrity, permanence, and governance challenges across emerging pathways (原題)

Palanivendhan Murugadoss, S. V. Niveditha, Sandeep Kumar Jain, Sujai Selvarajan, Sasmeeta Tripathy, Priya Parag Saxena, Ravikumar Jayabal, Aseel Smerat, K. Kamakshi Priya

Results in Chemistry📚 査読済 / ジャーナル2026-09-20#炭素会計Origin: Global経営インパクト: 調達リスク対象セクター: cross_sector
DOI: 10.1016/j.rechem.2026.103860
原典: https://doi.org/10.1016/j.rechem.2026.103860
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🤖 gxceed AI 要約

日本語

本レビューは、生物的・バイオ炭・地球化学的・海洋・工学的CDR経路におけるMRV・会計の枠組みを2015〜2026年の文献で評価。カウンターファクチュアル基準、追加性、ライフサイクル排出、漏れ、タイミング、不確実性、貯留期間、反転リスクの明示が信頼性に不可欠と指摘。AIやリモートセンシングは各段階を強化し得るが検証要件は経路ごとに異なり、登録簿は測定・会計規則の弱さを補えないと結論。

English

This review evaluates MRV and accounting frameworks for biological, biochar, geochemical, oceanic, and engineered CDR pathways (2015-2026). Credible accounting requires explicit treatment of baselines, additionality, lifecycle emissions, leakage, timing, uncertainty, storage duration, and reversal risk. AI, remote sensing, and models can strengthen MRV stages but need pathway-specific validation; registries cannot fix weak measurement or accounting rules.

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

CDRクレジットの品質・永続性・二重計上リスクは、SSBJ基準や有報での気候関連開示、Scope3削減目標の達成手段として日本企業が直面する論点。J-クレジットやGXリーグのCDR取引設計にも直接示唆を与える。

In the global GX context

As ISSB, CSRD, and voluntary carbon markets formalize CDR claims, this synthesis clarifies durability, liability, and uncertainty treatment needed for credible corporate and national accounting—directly relevant to TCFD/ISSB disclosure and transition finance integrity.

👥 読者別の含意

🔬研究者:CDR経路別のMRV・会計要件とAI活用の検証課題を整理した枠組みを提供する。

🏢実務担当者:CDRクレジット調達やネットゼロ主張の際、永続性・反転リスク・二重計上をどう開示・契約に織り込むかの判断材料になる。

🏛政策担当者:国別インベントリや市場制度で耐久性・責任・不確実性をどう規定すべきかの設計指針を示す。

📄 Abstract(原文)

Carbon dioxide removal (CDR) is becoming an important component of long-term climate mitigation. However, its climate value depends on whether removal claims reflect measurable, durable changes in atmospheric CO₂ rather than gross carbon capture or storage alone. This review evaluates monitoring, reporting, verification, and accounting (MRV/A) across biological, biochar-based, geochemical, oceanic, and engineered CDR pathways using evidence published between 2015 and 2026. The synthesis is organized around four linked functions: measuring the physical intervention, validating the net atmospheric effect, recording the resulting carbon-accounting unit, and using it in markets, corporate claims, or national inventories. The evidence shows that credible accounting requires explicit treatment of counterfactual baselines, additionality, lifecycle emissions, leakage, timing, uncertainty, storage duration, and reversal risk. Remote sensing, field sensors, geochemical measurements, lifecycle assessment, computational models, and artificial intelligence (AI) can strengthen individual stages of MRV/A, but their roles and validation requirements differ. Registries improve traceability but cannot compensate for weak measurement or accounting rules. Current policy and market frameworks also remain heterogeneous in how they treat durability, liability, uncertainty, and ownership. Future MRV/A systems should therefore link pathway-specific measurements with transparent validation rules, time-dependent accounting, interoperable records, environmental performance, social legitimacy, and clearly assigned long-term responsibility.

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