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Carbon footprint assessment for university campuses using corporate accounting and reporting standard protocol

企業会計・報告基準プロトコルを用いた大学キャンパスのカーボンフットプリント評価 (AI 翻訳)

O. Morales, N. Pardo, J.P. Gonzalez

DOAJ (DOAJ: Directory of Open Access Journals)📚 査読済 / ジャーナル2026-04-01#炭素会計Origin: Global経営インパクト: コスト削減対象セクター: education
DOI: 10.22034/gjesm.2026.02.08
原典: https://doaj.org/article/ac520668d04c4f37bd75b4d04beb00d5

🤖 gxceed AI 要約

日本語

コロンビアの協同大学の7キャンパスを対象に、2019~2022年のScope 1・2・3(出張)排出量を企業会計・報告基準プロトコルに基づき算定。冷暖房気候帯別に排出量を比較し、Scope 2電力が最大の排出源であることを特定。太陽光照明やLED導入などの対策を示し、2025年のカーボンニュートラル目標に向けた実践的知見を提供。高等教育機関向けの再現可能な炭素会計モデルを提示。

English

This study assesses carbon footprints of seven campuses of Universidad Cooperativa de Colombia from 2019 to 2022 using the Corporate Accounting and Reporting Standard Protocol. It quantifies Scope 1, 2, and selected Scope 3 emissions, identifying electricity as the primary source. Mitigation measures include solar luminaires and LED lighting. The findings support the university's 2025 carbon neutrality goal and offer a replicable carbon accounting model for higher education institutions.

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

日本の大学や研究機関でもScope 1・2・3算定が求められており、SSBJ開示やカーボンニュートラル宣言に対応する際の参考となる。特に教育機関における排出量算定の標準化と削減対策の実践例として有用。

In the global GX context

This paper provides a replicable carbon accounting framework for universities, aligning with global standards like the GHG Protocol and supporting institutional carbon neutrality commitments. It offers insights for higher education institutions worldwide to standardize emissions reporting and implement targeted mitigation strategies.

👥 読者別の含意

🔬研究者:Provides a case study of university carbon footprint assessment using a standardized protocol, useful for comparative research on institutional emissions accounting.

🏢実務担当者:Offers a practical template for universities and similar organizations to conduct GHG inventories and identify key emission sources for reduction.

🏛政策担当者:Demonstrates how higher education institutions can contribute to national climate targets through standardized carbon accounting, informing policy for educational sector decarbonization.

📄 Abstract(原文)

BACKGROUND AND OBJECTIVES: During the escalating global climate crisis, higher education institutions have emerged as pivotal actors in the multi-sectoral transition toward carbon neutrality. The study objectives were to present a comprehensive carbon footprint assessment for Phase I of a multi-campus initiative at the Universidad Cooperativa de Colombia, evaluating emissions across seven urban campuses from 2019 to 2022 to align with national sustainability targets and global climate action goals. METHODS: Following the Corporate Accounting and Reporting Standard Protocol (2005), the research quantified Scope 1 (direct), Scope 2 (indirect electricity), and selected Scope 3 (staff air travel) emissions for the period 2019–2022. Data collection used standardized virtual forms to compile institutional records, including fuel receipts, utility bills, and air travel logs provided by the Aviatur travel agency. Emissions were calculated by multiplying activity data by city-specific and international emission factors, reporting all values in ton carbon dioxide equivalents. FINDINGS: For campuses in cold climatic zones, 2022 CF values were 174.9- ton carbon dioxide equivalents (0.0143- ton carbon dioxide equivalents/person) in Bogotá and 75.4- ton carbon dioxide equivalents (0.0152- ton carbon dioxide equivalents/person) in Pasto, representing reductions of 15.93 percent and 27.72 percent relative to 2019. In mild climatic zones, 2022 emissions were 147.5 ton carbon dioxide equivalents (0.0163 ton carbon dioxide equivalents /person) for Ibagué–Espinal, 200.8 ton carbon dioxide equivalents (0.0270 ton carbon dioxide equivalents/person) for Medellín, 258.8-ton carbon dioxide equivalents (0.3839 ton carbon dioxide equivalents/person) for Nacional, 239.1-ton carbon dioxide equivalents (0.1111-ton carbon dioxide equivalents/person) for Pereira–Cartago, and 67.7 ton carbon dioxide equivalents (0.0375-ton carbon dioxide equivalents /person) for Popayán, with percentage variations of +8.78 percent, +33.06 percent, +60.75 percent, +5.18 percent, and +37.56 percent from 2019 baselines, respectively. CONCLUSION: Across all campuses, Scope 2 electricity consumption was identified as the primary emission source, followed by Scope 1 fugitive emissions and Scope 3 staff travel. Key mitigation initiatives included the installation of solar-powered luminaires in Bogotá and energy-efficient light-emitting diode in Pasto. The results underscore the need for energy-efficiency programs, improved air-conditioning maintenance, and reduced travel to mitigate emissions. These findings provide Universidad Cooperativa de Colombia with actionable insights for its 2025 carbon neutrality goal and offer a replicable model for higher education institutions to standardize carbon accounting frameworks in alignment with international protocols.

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