Scope-3 emissions and Nature impact throughout the value chain: An approach to mandatory environmental due diligence
バリューチェーン全体でのスコープ3排出と自然影響：義務的環境デューデリジェンスへのアプローチ (AI 翻訳)
Vivienne Reiner, Arunima Malik
🤖 gxceed AI 要約
日本語
本研究は、ハイブリッドIO-LCA手法をスコープ3排出と自然影響評価に応用し、ISSBに準拠した統合的報告を可能にする。大学のケーススタディでは間接影響が総フットプリントの90%を占め、スコープ3の義務的IO分析を提唱する。
English
This study applies a hybrid input-output life cycle assessment to measure scope-3 emissions and nature impacts in alignment with ISSB. Using a university case study, it finds indirect impacts account for 90% of total footprint. It argues for mandatory IO analysis for scope-3 due diligence to level the playing field.
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
本論文は、スコープ3と自然影響を統合する手法を提供し、SSBJの導入が進む日本企業にとって実践的な示唆を与える。義務的なIO分析の提唱は、日本の有報統合報告書への応用可能性がある。
In the global GX context
This paper contributes to global disclosure by proposing mandatory IO analysis for scope-3 due diligence, aligning with ISSB and CSRD. It offers a replicable method for comprehensive value chain assessment, relevant for regulators and standard-setters.
👥 読者別の含意
🔬研究者:Demonstrates a hybrid IO-LCA method for scope-3 and nature impact, useful for advancing corporate footprinting.
🏢実務担当者:Provides a clear methodology for calculating scope-3 emissions and nature impacts, applicable to corporate sustainability reporting.
🏛政策担当者:Makes a case for mandating IO-based scope-3 due diligence, relevant for regulators considering ISSB implementation.
📄 Abstract（原文）
This study applies and extends input–output (IO) analysis to new environmental reporting frameworks for integrated and standardised analysis that is comprehensive, while incorporating process-based data where practicable. This hybrid IO-LCA (life cycle analysis) research is the first to describe the application of spend-based- with income-based IO analysis across scope-3 Greenhouse Gas Protocol categories for an organisation; using the same underlying data, the research also measures general sustainability-related indicators. By undertaking a Climate- and Nature impact assessment, the method is in alignment with the International Sustainability Standards Board (ISSB), and regional adaptations/legislation, holistically. In the case study, all direct suppliers’ electricity emissions linked to the University’s expenditure were calculated in a relatively straightforward manner, estimated as totalling more than the University’s reported scope-1 emissions; for the study indicators, comprising greenhouse gas emissions, land use and bluewater consumption indirect impact represented 90% of the total footprint on average. The IO framework presented in this study could be applied by organisations to calculate their inter-industry upstream and downstream impact, based on their estimated expenditure and income per sector. Having demonstrated how scope-3 emissions could be calculated for comprehensive corporate reporting using upstream- and downstream IO emission factors, mandating the scope-3 approach promptly within a continuous improvement context becomes paramount. By making IO analysis mandatory for scope-3 due diligence, organisations can be ambitious in their disclosures on a level playing field. The fact that IO analysis incorporates all inter-industry emissions suggests a role for some form of relief within a whole-of-value-chain due-diligence framework.
🔗 Provenance — このレコードを発見したソース
- openalex https://doi.org/10.1016/j.gloenvcha.2026.103171first seen 2026-06-04 04:52:36
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