自主的な気候誓約は企業の測定範囲を広げるが、削減は進まない
Voluntary climate pledges widen what firms measure, not what they abate (原題)
Pothin F
🤖 gxceed AI 要約
日本語
SBTiに参加した企業は、参加していない企業に比べて報告するScope 3カテゴリが4年以内に2.5増え、報告排出量も最初の2年間で0.3〜0.5ログポイント増加する。しかし、これは測定範囲の拡大による会計上の変化であり、実際の削減ではない。Scope 1には有意な変化は見られず、Scope 1+2の削減は再生可能エネルギー証書によるものが大きい。
English
Using staggered difference-in-differences on SBTi and CDP data (2015-2023), this study finds that pledging firms expand their measurement boundary: within four years they report 2.5 more Scope 3 categories, lifting reported Scope 3 emissions by 0.3-0.5 log points initially, but this effect disappears when holding the boundary fixed. Scope 1 shows a null effect, and Scope 1+2 reductions are largely driven by renewable energy certificates. The findings suggest that reported changes are accounting artifacts, not real abatement.
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
SSBJ開示が始まる日本企業にとって、測定範囲の拡大が報告排出量を増加させる可能性を示唆。投資家対応やScope 3算定の実務に重要な示唆を与える。
In the global GX context
This study challenges the reliability of corporate climate pledges as indicators of real abatement, relevant for global disclosure frameworks like ISSB and CSRD that rely on reported emissions. It underscores the need for standardized measurement boundaries to ensure comparability.
👥 読者別の含意
🔬研究者:Provides causal evidence on how voluntary pledges affect measurement behavior, informing research on corporate climate accounting.
🏢実務担当者:Highlights that expanding Scope 3 measurement can inflate reported emissions, urging careful communication with stakeholders.
🏛政策担当者:Suggests that disclosure regulations should mandate consistent boundaries to prevent accounting-driven changes from being misinterpreted as abatement.
📄 Abstract（原文）
<title>Abstract</title> <p>More than 10,000 companies have set or committed to science-based emissions targets, and their climate progress is judged mainly by the emissions they report. A pledge, however, may change how completely a firm measures its emissions, not only how much it emits. We test this by matching Science Based Targets initiative firms to their CDP disclosures over 2015–2023, comparing pledging firms with not-yet-pledging firms in a staggered difference-in-differences. A pledge widens measurement: within four years a firm reports 2.5 more Scope 3 categories, and the wider boundary lifts reported Scope-3 emissions by 0.3–0.5 log points in the first two years — an increase that disappears entirely once each firm's boundary is held fixed. Scope 1 shows a precisely estimated null, and Scope 1+2 falls largely through renewable-energy certificates. Reported changes are accounting, not abatement: assessing corporate climate action needs emissions measures that pledging does not itself reshape.</p>
🔗 Provenance — このレコードを発見したソース
- Research Square https://doi.org/10.21203/rs.3.rs-10501111/v1first seen 2026-08-31 04:38:05 · last seen 2026-09-10 04:19:42
- openalex https://doi.org/10.21203/rs.3.rs-10501111/v1first seen 2026-09-17 04:41:49
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