Governance and Cost Management in Marine Decarbonization: A Systematic Review
海洋脱炭素におけるガバナンスとコスト管理：系統的レビュー (AI 翻訳)
Arya Pamungkas Pitu Alam, Dini Aurelia, Elva Nadhilah, A. Adelina
🤖 gxceed AI 要約
日本語
本研究は、ブルーエコノミー移行における低炭素海洋プロジェクトの管理会計の役割を系統的レビューで検討。33文献（2022-2026年）を分析し、生物多様性コストの体系的な除外、資本予算へのリスク統合の困難さ、管理会計のガバナンス機能の未活用を指摘。統合的フレームワークを提案。
English
This systematic review of 33 articles (2022-2026) examines managerial accounting in low-carbon marine projects under the blue economy transition. It identifies three issues: biodiversity costs excluded from costing systems, biodiversity risk poorly integrated into capital budgeting, and underutilized governance role of managerial accounting. Proposes an integrated framework linking cost management, biodiversity risk, and governance.
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
日本は海洋国家であり、海運・水産分野での脱炭素が急務。本レビューはTNFDに対応した生物多様性コストの管理会計統合の課題を整理し、日本企業のガバナンス強化に示唆を与える。
In the global GX context
Globally, the TNFD framework calls for integrating nature-related risks. This paper contributes by highlighting managerial accounting gaps in marine decarbonization and proposing a governance-cost-risk framework, relevant for companies reporting under TNFD and ISSB.
👥 読者別の含意
🔬研究者:Provides a structured synthesis of fragmented literature on marine decarbonization from a management accounting perspective, identifying research gaps.
🏢実務担当者:Offers insights on integrating biodiversity costs and risks into internal costing and capital budgeting for marine projects.
🏛政策担当者:Emphasizes the need for standardized biodiversity metrics and cost integration in reporting frameworks like TNFD.
📄 Abstract（原文）
This study examines the pivotal role of managerial accounting in supporting governance, cost management, and risk integration within low-carbon marine projects under the blue economy transition. Despite escalating global commitments to marine decarbonization and biodiversity protection, existing literature remains fragmented and largely focused on macro-level policy and finance, leaving a critical void in internal managerial mechanisms. Using a Systematic Literature Review (SLR) approach based on the PRISMA protocol, this study synthesizes 33 relevant articles published between 2022 and 2026, capturing the transformative impact of the Kunming-Montreal Global Biodiversity Framework (KM-GBF) and the Taskforce on Nature-related Financial Disclosures (TNFD). The findings reveal three core systemic issues. First, biodiversity-related costs are economically material yet systematically excluded from formal costing systems due to the absence of standardized metrics. Second, biodiversity risk remains difficult to integrate into capital budgeting, often manifesting indirectly through financial pressures and operational disruptions. Third, managerial accounting plays a critical but underutilized governance role, bridging external sustainability demands with internal control systems, though often limited by symbolic implementation. This study contributes by proposing an integrated conceptual framework that positions cost management, biodiversity risk, and governance as interdependent dimensions of a single managerial accounting challenge, providing a strategic roadmap for aligning financial precision with ecological necessity in the blue transition.
🔗 Provenance — このレコードを発見したソース
- semanticscholar https://doi.org/10.31004/riggs.v5i1.7969first seen 2026-06-29 09:00:00
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