アジアにおける炭素会計：進展と今後の道筋
Carbon Accounting In Asia: Progress and Pathways Forward (原題)
Chitra De Silva Lokuwaduge
🤖 gxceed AI 要約
日本語
2014〜2024年の文献分析を通じ、アジア地域における企業の炭素会計・報告の現状を整理した研究。制度発展、政策枠組み、排出測定・報告の実務動向を検討し、世界で進展が見られる一方、標準化・データ精度・越境一貫性に課題が残ると指摘する。国際報告基準の影響と地域協力の役割にも言及し、SDGs達成とアジアの低炭素移行に炭素会計の強化が不可欠と論じる。
English
A documentary analysis (2014–2024) mapping the state of corporate carbon accounting and reporting across Asia. It examines institutional developments, policy frameworks, and emerging emissions measurement practices, finding progress but persistent gaps in standardisation, data accuracy, and cross-border consistency. It also weighs the influence of global reporting standards and regional collaboration as levers for transparent, effective accounting.
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
アジア各国の制度整備を俯瞰する内容は、SSBJ基準の国際相互運用性や日系企業のScope 3対応、アジア拠点でのデータ収集体制を考える上での参照枠になる。域内比較の視点は日本企業のサプライチェーン開示戦略に示唆を与える。
In the global GX context
Useful for situating ISSB/ISSB-aligned adoption across Asian jurisdictions and for understanding where regional disclosure infrastructure lags global standards. It speaks to the interoperability debate central to CSRD, ISSB, and emerging Asian reporting regimes.
👥 読者別の含意
🔬研究者:アジアの炭素会計研究の全体像と理論・制度の系譜を把握する出発点になる。
🏢実務担当者:アジア拠点のScope 3データ収集と報告体制の課題を相対化し、開示戦略の優先順位づけに使える。
🏛政策担当者:域内の基準統一と越境一貫性のギャップを踏まえ、地域協力や制度調和の論点を整理できる。
📄 Abstract（原文）
Carbon accounting is gaining prominence across the Asian region as countries respond to growing climate obligations and sustainability demands including sustainability reporting. For enterprises, successfully navigating the Sustainability Accounting standards provides opportunity to position themselves as leaders in sustainability while meeting compliances, including the Scope 3 emissions, and demands detailed reporting and reduction plans. This research aims to map developments, factors and theories used in corporate sustainability giving reference to carbon accounting and reporting in the Asian region. Using a documentary analysis for the period of 2014 to 2024, this study explores the current state of carbon accounting in the region, examining institutional developments, policy frameworks, and emerging practices in emissions measurement and reporting. While notable progress has been made around the world, challenges remain in standardisation, data accuracy, and cross-border consistency. The analysis also considers the influence of global reporting standards and the role of regional collaboration in advancing transparent and effective accounting systems and reporting practices. Strengthening carbon accounting is critical to achieving the Sustainable Development Goals (SDGs) and supporting Asia’s low-carbon transition.
🔗 Provenance — このレコードを発見したソース
- openalex https://doi.org/10.26196/vuir.vu.edu.au.00050330first seen 2026-10-25 04:53:37 · last seen 2026-11-06 04:57:34
🔔 こうした論文の新着を逃したくない方は キーワードアラート に登録（無料・3キーワードまで）。
gxceed は公開メタデータに基づく研究支援データセットです。要約・翻訳・解説は AI 支援で生成されています。 最終的な解釈・検証は利用者が原典資料に基づいて行うことを前提とします。