Curbing Carbon: A Case Study in Measurement, Transparency, and the Challenges of Decarbonization
カーボン削減：測定、透明性、脱炭素化の課題に関するケーススタディ (AI 翻訳)
Megan F. Hess, Jane Stewart
🤖 gxceed AI 要約
日本語
高等教育機関を舞台に、組織の温室効果ガス排出量を算定しカーボンフットプリントを計算するプロセスを学ぶケーススタディ。自主的な排出量開示がステークホルダーに重要情報を提供し、脱炭素化を促進することを理解させるとともに、内部統制や保証の重要性も考察させる。学習後に学生の理解度向上が確認された。
English
This educational case study introduces students to carbon footprint calculation by inventorying GHG emissions at a higher education institution. It demonstrates how voluntary emission disclosures provide material information to stakeholders and drive decarbonization. Students also explore the role of internal controls and assurance in enhancing credibility. Post-case assessment shows significant improvement in student comprehension.
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
本ケースは実践的なカーボンフットプリント算出方法を学ぶ教材で、SSBJやTCFDに対応する人材育成に活用できる。海外の事例だが、日本の大学でも応用可能。
In the global GX context
This pedagogical case is relevant globally as it equips students with hands-on skills in carbon accounting and disclosure, aligned with ISSB and CSRD requirements. It emphasizes the importance of internal controls and assurance for credibility.
👥 読者別の含意
🏢実務担当者:This case can be used by corporate sustainability teams for internal training on carbon footprint calculation and disclosure.
🏛政策担当者:Educators and policymakers in sustainability training can adopt this case to build workforce competence in carbon accounting.
📄 Abstract（原文）
ABSTRACT In the last decade, accountants have begun to play an important role in the measurement, reporting, and assurance of environmental, social, and governance (ESG) data. This introductory-level case introduces students to the process of calculating a carbon footprint by inventorying greenhouse gas emissions for an organization. It also helps students appreciate how voluntary disclosure of emissions data provides stakeholders with material information and motivates decarbonization efforts. The case further encourages students to think critically about how internal controls and assurance can improve the credibility of these disclosures. Students also gain experience with the process of evaluating and benchmarking sustainability performance across organizations. The case engages students in these learning activities by situating them in an organizational context that students can easily relate to—higher education. In a post-case learning assessment, students reported significant improvement in their comprehension and application of these learning objectives. JEL Classifications: M14.
🔗 Provenance — このレコードを発見したソース
- openaire https://doi.org/10.2308/issues-2023-084first seen 2026-05-14 22:36:32
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