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炭素会計と気候金融の統合:環境サステナビリティ強化に向けた戦略的アプローチ

Integrating carbon accounting and climate finance: A strategic approach for enhancing environmental sustainability (原題)

Imran Khan, Mohd. Razaullah Khan

International Journal of Research in Finance and Management📚 査読済 / ジャーナル2026-09-01#炭素会計経営インパクト: 資金調達対象セクター: cross_sector
DOI: 10.33545/26175754.2026.v9.i9a.886
原典: https://doi.org/10.33545/26175754.2026.v9.i9a.886

🤖 gxceed AI 要約

日本語

本論文は、炭素会計と気候金融の戦略的統合をインドの「Viksit Bharat(先進国インド)」枠組みとSDGsに沿って検討する。政策・金融商品・技術(AI、ブロックチェーン、IoT排出監視)の役割を分析し、標準化手法の欠如や資金アクセスの制約といった課題を指摘。グリーンボンドや炭素市場の拡大を機会として挙げ、多主体アプローチの必要性を結論づける。

English

This paper examines the strategic integration of carbon accounting and climate finance within India's Viksit Bharat framework and the SDGs. It analyzes policy frameworks, financial instruments, and technologies (AI, blockchain, IoT emissions monitoring), identifying challenges like non-standardized methodologies and limited finance access. It highlights green bonds and carbon market growth as opportunities, concluding a multi-stakeholder approach is essential.

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

インドの炭素会計・気候金融統合の政策論は、日本企業の新興国サプライチェーン排出管理や、SSBJ開示を見据えたScope 3対応、アジア域内のトランジション金融連携を考える上で参考になる。

In the global GX context

This adds a Global South perspective to disclosure scholarship, showing how carbon accounting and climate finance integration is framed outside the TCFD/ISSB core, relevant to ISSB jurisdictional adoption and transition finance debates in emerging markets.

👥 読者別の含意

🔬研究者:炭素会計と気候金融の統合に関する新興国文脈の政策レビューとして、標準化・資金アクセス課題の整理に有用。

🏢実務担当者:インド事業を持つ企業のScope 3管理や現地のグリーンボンド・炭素市場活用の検討材料になる。

🏛政策担当者:炭素会計制度と気候金融メカニズムの統合設計における規制一貫性と標準化の重要性を示す。

📄 Abstract(原文)

As pressure to address climate change mounts worldwide, carbon accounting and climate finance have moved from the margins of policy discussion to the center of it, and for good reason: together they are among the most practical tools available for delivering environmental sustainability. Carbon accounting lets organizations, industries, and governments systematically measure, monitor, and reduce their greenhouse gas (GHG) emissions, building accountability and transparency into climate action rather than leaving it as a matter of intent. Climate finance, meanwhile, mobilizes money from public, private, and international sources to pay for mitigation and adaptation, making a just transition to a low-carbon economy achievable rather than merely aspirational. This research paper explores the strategic integration of carbon accounting and climate finance within the Viksit Bharat (Developed India) framework, aligning with the United Nations Sustainable Development Goals (SDGs). The paper examines the role of policy frameworks, financial instruments, and technological advancements in fostering sustainability, with a particular emphasis on India's journey toward achieving its climate commitments under the Paris Agreement and the SDGs. The study also highlights the importance of balancing economic growth with environmental responsibility to ensure India's sustainable and resilient development trajectory. This research looks at how carbon accounting, climate finance, and sustainability connect, drawing on government policy, academic research, international best practice, and recent technological developments. What emerges is a clear case for a more structured approach, one that brings together stronger regulatory mechanisms, more transparent financial models, and emerging technologies such as artificial intelligence, blockchain, and IoT-based emissions monitoring, rather than leaving these pieces to develop separately. Furthermore, the paper discusses key challenges in integrating carbon accounting and climate finance, such as the lack of standardized methodologies, limited financial accessibility, and regulatory inconsistencies. It also identifies opportunities, including the growth of green bonds, the expansion of carbon markets, and the increasing role of international financial institutions in supporting India's sustainability initiatives. The study concludes that a multi-stakeholder approach, bringing together policymakers, financial institutions, industries, and civil society, is essential to drive climate action effectively. By embedding carbon accounting principles into financial decision-making processes and leveraging climate finance mechanisms, India can accelerate its transition to a sustainable future, reinforcing its commitment to environmental stewardship and inclusive development under the vision of Viksit Bharat.

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