Beyond Production-Based Accounting: A Comparative SWOT Analysis of GHG Inventory Frameworks and Their Policy Implications
生産ベース会計を超えて：GHGインベントリフレームワークの比較SWOT分析とその政策的含意 (AI 翻訳)
Rodrigo Gil, Carlos Morillas, Jose Traub, Jacobo Ferrer, Sara Martinez, Sergio Alvarez
🤖 gxceed AI 要約
日本語
本論文は、生産ベース会計（PBA）と消費ベース会計（CBA）、歴史的累積会計（HBA）、一人当たり会計（PCBA）の4つのGHG排出枠組みをSWOT分析で比較。23の主要排出国を対象に、枠組みの選択が各国の排出責任評価を大きく変えることを示し、PBAへの過度な依存が政策上の盲点を生むと指摘する。
English
This study conducts a SWOT analysis comparing production-based (PBA), consumption-based (CBA), historical cumulative (HBA), and per capita-based (PCBA) GHG accounting frameworks across 23 major emitting countries. It reveals dramatic ranking shifts (e.g., India drops from 4th to 23rd) and argues that over-reliance on PBA creates systematic blind spots in climate governance, urging a normative consideration of framework choice.
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
日本は生産ベースの排出量が多いが、消費ベースでは異なる姿が見える。本論文は、SSBJや有報でのスコープ3開示が進む中、日本企業のサプライチェーン排出責任を再考する材料となる。また、日本のGX政策における公平性の議論にも示唆を与える。
In the global GX context
This paper directly challenges the dominance of production-based accounting in global climate governance, offering a framework for evaluating alternative approaches like consumption-based accounting. It is highly relevant to ISSB and CSRD discussions on Scope 3 disclosure and to debates on equity in climate finance and nationally determined contributions (NDCs).
👥 読者別の含意
🔬研究者:Provides a systematic SWOT analysis of four GHG accounting frameworks, revealing their distributional impacts and normative underpinnings.
🏢実務担当者:Highlights how different accounting methods affect corporate carbon footprint assessments and supply chain responsibilities.
🏛政策担当者:Offers evidence that framework choice is a normative decision with significant equity implications for national climate targets.
📄 Abstract（原文）
The methodology used to attribute greenhouse gas (GHG) emissions to nations profoundly influences perceived climate action burdens, raising critical questions about equity in global climate governance. This study systematically evaluates current production-based accounting (PBA) by comparing it with three alternative frameworks: consumption-based accounting (CBA), historical cumulative-based accounting (HBA), and per capita-based accounting (PCBA). We conducted a comprehensive SWOT analysis using multi-stream evidence synthesis, analyzing 23 major emitting countries representing over 80% of global emissions. Data sources included UNFCCC documents, historical emission datasets, consumption-based emission data, and World Bank population estimates. Results reveal dramatic redistributions of national positioning across frameworks, with countries experiencing extreme ranking volatility—India dropped 19 places from 4th under PBA to 23rd under PCBA, while Saudi Arabia rose from 11th to 1st. Our analysis demonstrates that while accounting frameworks provide factual measurements of different emissions dimensions, their selection for policy purposes constitutes a normative choice with distributional consequences. We explicitly map each framework to the responsibility principles it operationalizes, revealing that current over-reliance on PBA creates systematic blind spots in the policy context and climate governance.
🔗 Provenance — このレコードを発見したソース
- openaire https://doi.org/10.3390/cli13120240first seen 2026-05-05 19:07:55
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