← 論文一覧に戻る

炭素会計の実現要因に関する戦略的ガバナンス視点：企業戦略の詳細な質的検討

A Strategic Governance Perspective on Carbon Accounting Enablers: An In‐Depth Qualitative Examination of Business Strategies (原題)

Lei Ruan, Nidhi Sahore, S. Almasabi, A. Di Vaio, Armando Papa

Business Strategy and the Environment📚 査読済 / ジャーナル2026-09-11#炭素会計経営インパクト: 調達リスク対象セクター: cross_sector
DOI: 10.1002/bse.71537
原典: https://onlinelibrary.wiley.com/doi/pdfdirect/10.1002/bse.71537
📄 PDF

🤖 gxceed AI 要約

日本語

本論文は、企業が炭素会計を導入・定着させる過程をガバナンスの観点から分析する。44名の業界専門家へのエッセイ回答の質的分析を通じ、炭素ガバナンス、構造的維持、技術・業務変革、外部説得という4つの相互連関する次元を特定。外部制度的圧力だけでは不十分で、ガバナンス体制がそれを能力・ルーティン・データ基盤・説明責任へと転換することで初めて定着すると論じる。炭素会計を測定・報告実務ではなく社会技術的説明責任インフラとして捉え直す点に独自性がある。

English

This qualitative study examines how firms embed carbon accounting through a governance lens, analyzing essay responses from 44 industry experts. It identifies four interconnected enablers: carbon governance, structural sustenance, technological and operational transformation, and external persuasion. The authors argue external institutional pressures are insufficient alone; governance arrangements must translate them into capabilities, routines, data infrastructures, and accountability mechanisms. Carbon accounting is reframed as a socio-technical accountability infrastructure rather than mere measurement or reporting.

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

SSBJ基準の導入や有報でのサステナビリティ開示義務化が進む日本企業にとって、炭素会計を単なる報告実務ではなくガバナンス体制・データ基盤・説明責任の統合インフラとして定着させる必要性を示唆する。Scope 3データの不確実性やサプライヤー依存という日本企業が直面する課題にも直接関連する。

In the global GX context

As ISSB standards are adopted globally and CSRD/SEC climate rules expand, this paper explains why regulatory pressure alone cannot drive carbon accounting uptake. It offers disclosure scholars and standard-setters an interpretive framework showing that governance, assurance, and data infrastructures must co-evolve with institutional mandates—directly relevant to Scope 3 uncertainty and supplier dependence debates.

👥 読者別の含意

🔬研究者:炭素会計の組織的定着メカニズムをガバナンスと能力構築の関係から解明する解釈的枠組みを提供する。

🏢実務担当者:炭素会計を定着させるには、ガバナンス体制・データ基盤・保証対応を統合的に整備する必要があることを示す。

🏛政策担当者:規制圧力のみでは不十分であり、組織的能力と保証インフラの整備を支援する政策設計が必要であることを示唆する。

📄 Abstract（原文）

This study advances a governance perspective on how firms implement, adopt, and routinize carbon accounting. Although prior research has identified several carbon accounting drivers and enablers, less is known about how these elements interact at the firm level to support the organizational embedding of carbon accounting. Drawing on a qualitative analysis of essay‐based responses from 44 industry experts, this study identifies four interconnected dimensions of carbon accounting enablement, specifically carbon governance, structural sustenance, technological and operational transformation, and external persuasion. This study argues that external institutional pressures are important but insufficient to explain the organizational uptake of carbon accounting. Rather, these pressures become consequential when governance arrangements translate them into capabilities, routines, data infrastructures, and accountability mechanisms. The findings reveal that carbon accounting should not be treated just as a measurement or reporting practice but should be understood as a socio‐technical accountability infrastructure connecting emissions measurement, governance oversight, operational decision‐making, and stakeholder‐oriented legitimacy. The originality of this study lies in shifting attention from isolated enablers to the relational and iterative mechanisms through which carbon accounting is perceived to become embedded at the firm level under conditions of technological friction, supplier dependence, Scope 3 data uncertainty, and assurance pressure. This study contributes to theory by developing an interpretive framework of carbon accounting enablement, to practice by clarifying the governance and capability conditions required for routinization, and to policy by highlighting why regulatory pressure needs to be supported by organizational and assurance infrastructures.

🔗 Provenance — このレコードを発見したソース

🔔 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。