Improving Scope 3 Procurement Emissions Accounting: Key Challenges and a Strategic Approach Using <scp>MICMAC</scp> and the Sustainability Balanced Scorecard
スコープ3調達排出量会計の改善：主要課題とMICMACおよびサステナビリティ・バランススコアカードを用いた戦略的アプローチ (AI 翻訳)
Widiene Essouid, Hiba Salem, Stéphane Trébucq, Philippe Loubet, Guido Sonnemann
🤖 gxceed AI 要約
日本語
本研究は、購入した商品やサービスに焦点を当てたスコープ3排出量会計の信頼性を検討する。データ品質の問題、一貫性のない方法論、組織的な整合性の欠如などの障壁を特定し、MICMAC法とサステナビリティ・バランススコアカードを用いて戦略的アプローチを提案する。結果として、調達における19の相互に関連する課題を明らかにし、クロスファンクショナルな連携の必要性を強調する。
English
This study examines Scope 3 emissions accounting for purchased goods and services, identifying key barriers such as data quality, inconsistent methods, and lack of organizational alignment. Using MICMAC analysis and the Sustainability Balanced Scorecard, it classifies 19 interrelated challenges and proposes a strategic approach emphasizing cross-functional collaboration and digital tools. The methodology can be adapted to other Scope 3 categories.
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
日本のSSBJ基準ではスコープ3開示が求められており、本論文が提供するMICMACとSBSCを用いた体系的手法は、日本企業が調達排出量のデータ品質を向上させるための実践的な指針となる。特に、組織横断的な連携の重要性を強調しており、日本の企業文化にも適合しやすい。
In the global GX context
In the global context of TCFD, ISSB, and CSRD, credible Scope 3 accounting is a major challenge. This paper provides a replicable methodology using MICMAC and SBSC to systematically address organizational and data barriers, which is valuable for companies and standard-setters worldwide.
👥 読者別の含意
🔬研究者:This paper offers a novel application of MICMAC and SBSC to Scope 3 accounting, providing a structured analysis of interlinked challenges and a strategic framework.
🏢実務担当者:Corporate sustainability teams can use the identified challenges and strategic map to enhance cross-functional collaboration and data integrity in Scope 3 procurement reporting.
🏛政策担当者:Policymakers can note the systemic barriers identified and consider supporting capacity-building and digital tool development for Scope 3 data quality.
📄 Abstract（原文）
ABSTRACT This study examines the reliability of Scope 3 emissions accounting, focusing on purchased goods and services, a critical area for corporate decarbonization. Key barriers include data quality issues, inconsistent methodologies, and limited organizational alignment. An original mixed‐methods approach has been used to analyze answers from professionals with NVivo software, then the most influential organizational factors have been identified based on a structural analysis. Nineteen interrelated challenges have been found and classified using the 6M framework. The MICMAC method has been used to distinguish five types of variables: driver, linkage, dependent, autonomous, and peloton. The Sustainability Balanced Scorecard (SBSC) and strategy map frameworks help to present these variables in six related perspectives. Such findings highlight the need for cross‐functional collaboration, digital tools development, and capacity‐building in order to improve Scope 3 data integrity. Although this study focuses on procurement, the approach can be transferred to other Scope 3 categories with category‐specific adaptations. By integrating such a systemic analysis with managerial tools, this research provides a replicable methodology to support strategic planning for decarbonization stakes.
🔗 Provenance — このレコードを発見したソース
- openaire https://doi.org/10.1002/csr.70380first seen 2026-05-14 21:09:23
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