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気候と企業のギャップを埋める:畜産企業の温室効果ガスインベントリにおけるGWP*とGWP100の活用

Bridging the climate-corporate gap: utilizing GWP* with GWP100 for livestock companies’ greenhouse gas inventories (原題)

Sarah C. Klopatek, Logan R. Thompson, Sara E. Place, Matthew R. Beck

Frontiers in Climate📚 査読済 / ジャーナル2026-08-18#Scope 3Origin: US経営インパクト: 調達リスク対象セクター: agriculture
DOI: 10.3389/fclim.2026.1765189
原典: https://doi.org/10.3389/fclim.2026.1765189

🤖 gxceed AI 要約

日本語

本論文は、畜産企業のGHGインベントリにおいて、従来のGWP100に加えて短寿命気候汚染物質の影響を評価するGWP*を二重報告するための方法論を開発した。20年分のベースラインデータが不要な「シャドーカンパニー」手法を提案し、ブラジル・オーストラリア・米国で操業する模擬企業を用いて実証した。絶対量と原単位ベースの両方でGWP*とGWP100を報告するテンプレートを提供し、企業の気候関連開示の精度向上に貢献する。

English

This paper develops a methodology for livestock companies to dual-report GWP* and GWP100 in their GHG inventories, addressing the limitations of GWP100 for short-lived climate pollutants. The 'shadow company' technique enables GWP* calculation without 20-year baseline data, demonstrated through a mock multinational beef company. It provides a step-by-step template for absolute and intensity-based reporting, enhancing corporate climate disclosure accuracy.

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基準の適用が進み、サプライチェーン排出量(Scope3)の算定・開示が重要視されている。本手法は畜産セクターのScope3排出量の精度向上に寄与し、特に海外調達に依存する食品企業にとって有用。ただし、GWP*は国際基準で未承認のため、SSBJ準拠の報告では補足情報としての位置づけが適切。

In the global GX context

Globally, ISSB and GHG Protocol standards rely on GWP100, but GWP* offers a more accurate assessment of short-lived climate pollutants like methane. This paper provides a practical bridge for companies to adopt GWP* without disrupting existing inventories, relevant for sectors with significant methane emissions. It contributes to the ongoing debate on improving climate disclosure metrics and aligning corporate reporting with climate science.

👥 読者別の含意

🔬研究者:Provides a novel methodology for integrating GWP* into corporate GHG accounting, with implications for climate metrics research.

🏢実務担当者:Offers a step-by-step template for dual-reporting GWP* and GWP100, useful for sustainability teams in livestock and food industries.

🏛政策担当者:Highlights the need for updated standards to accommodate improved metrics like GWP*, informing future disclosure regulations.

📄 Abstract(原文)

Corporations must follow established standards when developing their emission accounting frameworks and reports. This standard necessitates that the various greenhouse gas (GHG) species are reported on a carbon dioxide (CO 2 ) equivalence (CO 2 -e) basis using the global warming potential (GWP) metric on a 100-year timeframe (GWP100). However, GWP100 was developed to evaluate the warming contributions of a pulse or one-off emissions compared with an equivalent pulse emission of CO 2 . Accordingly, the GWP100 metric does not account for scenarios of changing emission rates, which is an important factor for determining the warming effects of short-term climate pollutants. More recently, the GWP-star (GWP*) metric has been developed to address this issue by evaluating the short-term climate pollutants’ impact on global surface temperature change over time. With the emergence of GWP* there has been increasing interest in adopting this metric into corporate reporting. However, the 20-year baseline data required to calculate GWP* has limited companies’ ability to incorporate GWP* into their current GHG reporting inventories. To bridge the gap between GWP* and corporate accounting we developed a straightforward methodology to enable companies to dual report GWP* and GWP100 based on current GHG reporting inventories. Specifically, the methodology developed a “shadow company” technique that will allow GWP* to be calculated from a specified baseline reporting year and onwards. To realistically model a multi-national corporate GHG inventory, we developed a mock company, titled the Global Beef Company that operated in Brazil, Australia, and the United States. The GHG inventory was modeled and calculated using the same procedures currently employed by meat packers and retailers for estimating their scope 3 livestock GHG emissions. Emission reduction and growth scenarios were modeled over an 80-year time scale to demonstrate the long-term effects on warming. To evaluate the cumulative effect of warming over time, absolute GHG emissions were modeled using the cumulative sums of GWP* and GWP100 values. With many companies reporting GHG on an intensity basis, a new indicator was formulated entitled Cumulative Intensity where GWP* and GWP100 were both reported on intensity basis. Overall, the current analysis developed a step-by-step template for dual reporting GWP* and GWP100 on an absolute and intensity basis for GHG accounting at the corporate level.

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