Landscape of Research on Accounting Scope 3 Emissions: A Review of Methodologies and Data
スコープ3排出量の算定に関する研究の展望：方法論とデータのレビュー (AI 翻訳)
Zeyu Wang, Klaus Hubacek, Xin Sun, Franco Ruzzenenti
🤖 gxceed AI 要約
日本語
本レビューは、スコープ3排出量の算定方法とデータ可用性の現状を分析。不整合な方法論やデータの不透明さが精度を損ね、エネルギー・情報技術セクターに偏りがある。企業間取引データの欠如や二重計上の問題を指摘し、産業連関表やネットワーク再構築による解決策を提案。先進技術の活用可能性も議論。
English
This review examines current Scope 3 accounting methods and data availability, highlighting inconsistencies, data transparency issues, and sectoral biases (Energy, IT). It identifies problems like missing inter-enterprise trade data and double-counting, proposing solutions such as firm-level input-output tables and network reconstruction. The potential of advanced information technologies is also discussed.
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基準に基づくスコープ3開示が義務化されつつあり、本レビューの指摘する方法論の不整合やデータ課題は、実務上の改善に直結する。特に、サプライチェーン全体での排出量把握が求められる中、本論文の提案する産業連関表やネットワーク再構築の手法は、日本企業の開示品質向上に貢献しうる。
In the global GX context
With ISSB and CSRD mandating Scope 3 disclosure globally, this review addresses critical gaps in accounting methodologies and data quality. Its proposed solutions—firm-level input-output tables, transparent categorizations, and network-based emission redistribution—are directly relevant for companies and regulators seeking to enhance comparability and accuracy. The paper also underscores the role of AI and big data in improving data curation, aligning with global trends in climate disclosure infrastructure.
👥 読者別の含意
🔬研究者:Provides a structured overview of methodological challenges and research gaps in Scope 3 accounting, guiding future studies on data improvement, double-counting corrections, and sectoral expansion.
🏢実務担当者:Offers actionable insights for corporate sustainability teams on improving internal Scope 3 data collection, using input-output models, and leveraging IT solutions for more accurate reporting.
🏛政策担当者:Highlights the need for standardized frameworks and transparent data sharing to support mandatory Scope 3 reporting; relevant for regulators designing disclosure rules akin to ISSB or SSBJ.
📄 Abstract（原文）
Scope 3 emissions have been proposed as a critical metric for evaluating corporate carbon footprint, identifying emission sources, and developing mitigation solutions. Yet, widespread corporate reporting of Scope 3 emissions remains limited, highlighting a critical gap in both research and practice. This review examines current Scope 3 accounting methods and data availability. Findings show accounting accuracy suffers from inconsistent methodologies and insufficient data transparency. Existing research has predominantly examined firms in the Energy and Information Technology sectors, with limited attention to Real Estate, Health Care, and Utilities. A lack of standardized system boundaries and assessment frameworks hinders comparability, while missing inter‐enterprise trade data leads to emissions underestimation. Additionally, supply chain network topology and production processes introduce double‐counting errors. Proposed solutions include firm‐level input–output tables, transparent accounting categorizations, and redistribution of emission responsibility via network reconstruction. The potential of advanced information technologies in improving data curation is also discussed.
🔗 Provenance — このレコードを発見したソース
- semanticscholar https://doi.org/10.1002/csr.70429first seen 2026-05-05 21:55:59
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。