Navigating Scope 3: Transport GHG Emissions Assessment in Construction Supply Chains
スコープ3のナビゲーション：建設サプライチェーンにおける輸送GHG排出量の評価 (AI 翻訳)
L Hasselsteen, M Westergaard Thuesen, K Kanafani
🤖 gxceed AI 要約
日本語
建設サプライチェーンの輸送に伴うスコープ3排出量の算定方法を、8つのケーススタディとLCAフレームワークで比較。方法と排出係数の選択により結果が48.8〜146.1%変動し、スペンドベース法は不正確、燃料ベース法は正確だがデータ収集の変更が必要。距離ベース法は実用的な中間策。CSRDの柔軟性が方法選定による不公平な競争を生むと指摘する。
English
This study compares Scope 3 transport emission calculation methods in construction supply chains using eight case studies and an LCA framework. Results show 48.8–146.1% variance depending on method and emission factors; spend-based methods are unreliable, fuel-based methods are accurate but data-intensive, and distance-based methods offer a practical middle ground. Robust supplier data-sharing agreements are essential, and current CSRD flexibility risks unfair competition through opportunistic method selection.
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SSBJ開示が始まりスコープ3算定が重要な課題。建設業界のサプライチェーン排出量把握や1次データ取得の困難さは国内実務にも示唆を与え、算定方法の柔軟性が競争に与える影響は日本の制度設計にも参考になる。
In the global GX context
As CSRD, ISSB, and SSBJ push companies toward rigorous Scope 3 reporting, this paper provides empirical evidence on how method choice drives variance in construction transport emissions. It highlights the need for standard-setters to tighten methodological guidance and for firms to build supplier data-sharing frameworks, contributing to global scholarship on the comparability and reliability of Scope 3 accounting.
👥 読者別の含意
🔬研究者:The quantified method-induced variance (48.8–146.1%) provides a solid empirical basis for further research on Scope 3 accounting reliability and standardization.
🏢実務担当者:Construction firms can use the comparison of spend-, distance-, and fuel-based methods to select a feasible, compliant Scope 3 approach and negotiate stronger supplier data agreements.
🏛政策担当者:The finding that CSRD flexibility enables firms to choose methods based on favorable results, not suitability, suggests regulators should prescribe more harmonized Scope 3 calculation rules.
📄 Abstract（原文）
Abstract The construction industry faces pressure to minimise its carbon footprint, particularly by managing Scope 3 greenhouse gas (GHG) emissions. The Corporate Sustainability Reporting Directive (CSRD) mandates rigorous environmental reporting, emphasising the need for accurate accounting. Scope 3 emissions, often the largest share, necessitate precise quantification and strategic control. This study evaluates methods for calculating upstream transportation emissions, focusing on reliability, practicality, and impact on environmental reporting. Analysing eight case studies, it models logistics from direct suppliers (tier 1) and subcontractors (tier 2) to construction sites. By employing a Life Cycle Assessment (LCA) framework, findings show a variation range of 48.8% to 146.1%, depending on the calculation method and emission factors. Current reporting mainly relies on invoice price data, but spend-based methods produce significant variances, highlighting the need for distance- and fuel-based methods. Fuel-based calculations yield reliable and accurate results but demand substantial changes in data collection practices. Distance-based calculations are a practical intermediate solution, though their reliability hinges on emission factor selection. Transitioning to primary data is challenging, especially for multi-tier suppliers. Strong data-sharing frameworks with suppliers, including contractual agreements on quality, are crucial. Documenting methodologies and validating outputs ensures accuracy and identifies improvement areas. Organisations should leverage CSRD flexibility to develop effective reporting methods that combine strengths while ensuring compliance. Better supplier data and more conscious data management can help contractors make more accurate environmental accounting and create incentives for mitigating impacts through organisational choices. The current flexibility in accounting Scope 3 methods is not contributing to fair competition because market players can choose methods based on their resulting figures, not their suitability.
🔗 Provenance — このレコードを発見したソース
- openalex https://doi.org/10.1088/1755-1315/1554/1/012099first seen 2026-08-02 17:03:21
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