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測定か仮定か?規制上のデフォルト、所有構造、米国温室効果ガスインベントリの測定内容

Measured or assumed? Regulatory defaults, ownership, and the measurement content of the U.S. greenhouse gas inventory (原題)

Wang, Yichuan, Song, Suying

EarthArXivプレプリント2026-09-04#炭素会計Origin: US経営インパクト: 調達リスク対象セクター: waste_management
DOI: 10.31223/x5550p
原典: https://eartharxiv.org/repository/object/14787/download/25712/

🤖 gxceed AI 要約

日本語

米国のGHGRPサブパートHHに基づく埋立地メタン排出量報告を分析し、未測定のデフォルト方式の利用が所有構造によって異なることを示す。ガス回収設備の設置により報告排出量が約45%減少するが、これは物理的回収と報告式の変更が混在する。また、サブパートCの燃焼排出でもデフォルト方式の利用が増加しており、規制上のデフォルトがインベントリ全体に影響することを明らかにした。

English

Analyzing U.S. GHGRP Subpart HH landfill methane reports, this study shows that reliance on unmeasured default methods varies by ownership, with public firms using defaults less. Gas collection installation is associated with a 45% decline in reported methane, but physical capture and reporting equation changes are confounded. Extending to Subpart C combustion, default methods cover 92.9% of facility-years and 64.2% of CO2, with tier downgrades outnumbering upgrades, indicating regulatory defaults materially affect inventory totals.

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

日本ではGHG排出量算定におけるデフォルト値の利用が一般的であり、本論文の知見は、算定方法の選択が排出量報告に与える影響を理解する上で示唆に富む。特に、所有構造による報告行動の違いは、日本の企業や自治体の報告品質を評価する際の参考となる。

In the global GX context

This paper provides rigorous evidence on how regulatory defaults in GHG reporting can distort inventory totals, relevant to global discussions on measurement accuracy and comparability under frameworks like the GHG Protocol and ISSB standards. The findings on ownership-related reporting behavior and the stability of default methods over time offer insights for improving disclosure quality and verification processes worldwide.

👥 読者別の含意

🔬研究者:Provides empirical evidence on the impact of regulatory defaults on GHG inventory accuracy, useful for research on measurement and reporting quality.

🏢実務担当者:Highlights the importance of understanding reporting equations and default factors when assessing emissions data, relevant for corporate sustainability teams managing GHG inventories.

🏛政策担当者:Demonstrates how regulatory design influences reported emissions, informing policy on measurement standards and verification requirements.

📄 Abstract(原文)

Municipal solid waste landfills are the third-largest anthropogenic source of methane in the United States, and the national inventory for this source is assembled almost entirely from facility self-reports filed under Subpart HH of the Greenhouse Gas Reporting Program (GHGRP). Airborne and satellite surveys estimate actual emissions at 1.4 to 2.7 times reported levels, but remote sensing alone cannot identify how individual filings or reporting methods contribute to this gap. We examine the construction of reported emissions under Subpart HH and distinguish facility-years according to the regulatory equation used. The analysis covers the full universe of Subpart HH filings—16,319 facility-years for 1,331 landfills from 2010 to 2023—linked to the GHGRP parent-company register and the EPA Landfill Methane Outreach Program database. Use of the unmeasured branch varies systematically with ownership. It accounts for 13.7% of facility-years at landfills owned and operated by publicly listed waste firms, compared with 27.5% at municipally owned sites operated by a listed firm, 31.3% at private firms, and 33.2% at municipally owned and operated sites. We then use the staggered installation of gas collection systems at 119 landfills to estimate changes associated with crossing the equation boundary. Pre-treatment coefficients are generally indistinguishable from zero, and the two-way fixed-effects and Callaway-Sant'Anna estimates are similar (0.350 and 0.373). Installation is associated with a 34- to 38-percentage-point increase in implied mitigation and an approximately 45% decline in reported methane. Because installation changes both physical capture and the applicable reporting equation, public data do not permit those components to be separated. In contrast, switching from the regulatory default methane fraction to a site-specific value produces no detectable within-facility change. The 23-percentage-point cross-sectional difference between measured and default reporters therefore reflects selection. About one third of facilities also reverse their reporting of durable attributes such as truck scales at least once, whereas the gas-collection indicator is much more stable. The regulatory partition is strongly reflected in the data. Under 40 CFR 98.343(c)(2), emissions for landfills without gas collection equal modeled generation adjusted by a table-based oxidation factor; 96.9% of facility-years in this branch correspond exactly to a permitted default value. The branch represents 25.0% of facility-years and 23.4% of reported methane tonnage. Prior research documents reliance on default oxidation factors among landfills without collection systems. We extend that evidence by quantifying the branch in tonnage, showing that the partition is nearly exhaustive, and documenting its stability over fourteen years. An extension to Subpart C stationary combustion, based on 274,858 fuel-year records at 7,479 facilities, indicates that the broader mechanism is not limited to landfills. Default-factor methods account for 92.9% of combustion facility-years and 64.2% of reported carbon dioxide; the tonnage share increased from 57.9% to 67.4% during the sample period, and tier downgrades outnumber upgrades by 1,488 to 974. Together, the findings show that regulatory equation assignment materially affects reported inventory totals and that reliance on default methods varies across ownership types and has increased in stationary combustion.

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