Measuring gas flaring and emission costs through environmental management accounting and their impact on investment and disclosure decisions: An applied study of Al-Gharraf oil field, Iraq
環境管理会計によるガスフレアリングと排出コストの測定、および投資・開示意思決定への影響：イラク・アルガラフ油田の応用研究 (AI 翻訳)
Ahmed Mohammad Hamzah, Thaer Omran Mousa, Sarmad Salman Doaim
🤖 gxceed AI 要約
日本語
本研究は、イラクのアルガラフ油田を事例に、随伴ガスのフレアリングと関連排出の経済的・環境的コストを環境管理会計の枠組みで定量化し、投資意思決定や気候・持続可能性開示に結び付ける。World Bankデータと部門分析を用いてフレア排出量と環境コストを推定し、IFRS S2、GRI 11、GRI 305に整合する統合会計フレームワークを提案する。フレア削減プロジェクトを環境義務から経済的投資へと再評価する。
English
This study quantifies the economic and environmental costs of gas flaring and associated emissions at Iraq's Al-Gharraf oil field using environmental management accounting, linking these costs to investment decisions and climate/sustainability disclosure. Using World Bank data and sectoral analysis, it estimates flaring emissions and environmental costs, proposing an integrated accounting framework aligned with IFRS S2, GRI 11, and GRI 305. It reframes flare reduction projects from environmental obligations to sound investments.
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
日本企業にとって、フレア削減やメタン排出管理はSSBJ開示やサプライチェーン排出量算定で重要性が増す。本稿の統合会計アプローチは、石油・ガス関連事業や海外投資における排出コストの内部化と開示実務に示唆を与える。
In the global GX context
This paper contributes to global disclosure scholarship by demonstrating how flaring costs can be integrated into accounting frameworks aligned with IFRS S2 and GRI standards, offering a model for oil-producing countries and companies to evaluate flare reduction as an investment. It provides empirical evidence from Iraq, a region often underrepresented in climate disclosure research.
👥 読者別の含意
🔬研究者:Provides a methodology for integrating flaring costs into environmental management accounting and linking to disclosure standards.
🏢実務担当者:Offers a framework for oil and gas companies to evaluate flare reduction projects as investments with disclosure benefits.
🏛政策担当者:Highlights the importance of accounting for flaring costs in national climate policy and disclosure regulations.
📄 Abstract（原文）
In the oil sector, this study aims to implement an economic and environmental cost framework for environmental management accounting with the corresponding cost of associated gas flaring and its linked emissions, and to link that cost with investment decision-making, in addition to climate and sustainability disclosure. We consider the Al Gharraf oil field in Dhi Qar Governorate as an applied case in this study as an active producing field that has a publicly known development path. It is a reference point for published gas recovery and flare reduction projects. By combining documentary analysis of the references that cover environmental management accounting and disclosure with quantitative modeling, the study is based on a mixed approach to estimate flaring emissions and environmental cost at the field level. This is achieved through the use of a coherent methodology that uses World Bank data and sectoral analysis available to connect the published production for the field with Iraq’s national flaring intensity. The findings illustrate the integration of wasted gas value costs with carbon costs and compliance costs, and disclosure costs into the integrated accounting framework, which is changing the way flare reduction projects are evaluated. It shifts them from being considered a limited environmental obligation to a sound investment decision with embedded economic and disclosure elements that can be aligned with the principles of IFRS S2, GRI 11, and GRI 305.
🔗 Provenance — このレコードを発見したソース
- semanticscholar https://hsd.ardascience.com/index.php/journal/article/download/2398/330first seen 2026-08-16 05:46:17
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