Natural Capital Accounting: The Eight‑Dimensional Ecological Balance Sheet (RCE‑B/S 2.0) —— A Proposal for Global Standardization
自然資本会計：八次元生態バランスシート（RCE‑B/S 2.0）—グローバル標準化への提案 (AI 翻訳)
Xiaowang, Shen
🤖 gxceed AI 要約
日本語
本論文は、2026年に施行されるGRI 101生物多様性基準やISSBの自然関連開示基準に対応するため、RCE‑B/S 2.0という自然資本会計のグローバル標準化フレームワークを提案。純気候衡平性(E)をエコロジー資産から歴史的排出負債と将来排出コミットメントの現在価値を差し引いて定義し、EU ETS、中国炭素市場、カリフォルニアWCIの3市場で実証。標準化により企業の越境炭素コンプライアンス費用を12～18%削減できると示す。
English
This paper proposes the RCE‑B/S 2.0 global standardization framework for natural capital accounting, addressing gaps in cross-border carbon rule coordination, historical emission responsibilities, and future commitments. It defines Net Climate Equity (E) as ecological assets minus historical emission liabilities minus present value of future commitments. Demonstrations across EU ETS, China's carbon market, and California WCI show enterprise cross-border carbon compliance costs can be reduced by 12-18% within GRI 101 and ISSB nature disclosure frameworks.
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基準の策定が進み、自然資本開示が重要課題となる中、本論文のRCE‑B/S 2.0は国際標準化を志向する実践的な会計モデルを提供。企業の越境炭素コスト削減効果（12～18%）は、日本企業のTCFD/ISSB対応やクロスボーダーサプライチェーン管理に直接応用可能。
In the global GX context
This paper contributes to the global shift from 'what to disclose' to 'how to account' for natural capital, directly supporting ISSB and GRI frameworks. Its cross-market demonstration across EU, China, and California offers a pathway for harmonizing carbon accounting standards, which is critical as mandatory nature-related disclosure becomes the norm globally.
👥 読者別の含意
🔬研究者:Researchers in carbon accounting and natural capital can adopt the RCE‑B/S 2.0 model for standardized valuation and cross-border comparison.
🏢実務担当者:Corporate sustainability teams can use the framework to reduce compliance costs and improve carbon disclosure accuracy under GRI 101 and ISSB.
🏛政策担当者:Policymakers can consider the model for harmonizing national carbon accounting standards and facilitating international negotiations.
📄 Abstract（原文）
The year 2026 marks an institutional turning point for global natural capital accounting, with the formal implementation of the GRI 101 Biodiversity Standard and the official launch of the ISSB‘s nature ‑ related disclosure standard ‑ setting project, shifting the landscape from voluntary initiatives toward mandatory disclosure. However, existing frameworks still face methodological gaps in three critical dimensions: cross ‑ border coordination of carbon rules, the 追溯 of historical emission responsibilities, and the discounting of future emission commitments. Based on the Wood·RCE ‑ B/S (Regional Carbon Endowment Balance Sheet) model within the eight ‑ dimensional framework of Prim ‑ Lex theory (Economic Climatology), this paper proposes the RCE ‑ B/S 2.0 global standardization framework, defining Net Climate Equity (E) as ecological assets minus historical emission liabilities minus the present value of future emission commitments. This paper develops a complete mathematical formulation, clarifies the physical ‑ economic meaning and data sources of each symbol, and conducts standardized accounting demonstrations across three major carbon markets: the EU Emissions Trading System (EU ETS), China‘s national carbon market, and the California cap ‑ and ‑ trade program (WCI). Sensitivity analysis shows that through RCE ‑ B/S 2.0 standardized accounting, enterprises can reduce cross ‑ border carbon compliance costs by approximately 12% – 18% within the GRI 101 and ISSB nature disclosure frameworks, offering an Eastern systemic governance language for global natural capital accounting to transition from “what to disclose” to “how to account.”
🔗 Provenance — このレコードを発見したソース
- Zenodo https://zenodo.org/records/20784597first seen 2026-06-22 04:26:10
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