Q-PROC: 自治体公共調達記録から物理量を復元し、ラテンアメリカ地方政府のスコープ3道路建設排出量を定量化する

Unofficial AI-generated summary based on the public title and abstract. Not an official translation.

🔬研究者:Provides a novel method for recovering physical quantities from procurement data, with uncertainty quantification, applicable to Scope 3 accounting.

🏢実務担当者:Offers a practical seven-rule protocol for municipalities to compute Scope 3 emissions from procurement records, with open data and transferability.

🏛政策担当者:Demonstrates the need for standardized procurement nomenclatures and unit specifications to improve GHG reporting accuracy.

IPSASB Sustainability Reporting Standard SRS 1 requires annual greenhouse gas disclosure. For a local government, road asphalt is typically the most material capital good after waste, and falls under GHG Protocol Scope 3 Category 2 — which requires tonnes of mix placed , not currency spent. Municipalities rarely hold that figure. What they hold is a procurement record. Q-PROC (Quantity Recovery from Procurement) is a seven-rule method that reconstructs physical quantity from line-level purchase-order data, declares every assumption, and publishes the result with its uncertainty band. It is applied to 32,688 purchase-order lines from a Costa Rican municipality, 2020–2025, yielding 1,258,475.0 m², 129,105.8 t and 10,368.22 tCO2e . Three findings transfer beyond the case. First , item catalogues are hand-typed and are not controlled nomenclatures: an exact-match filter loses 6.1% of the reported footprint and 81.5% of the mass the entity weighed directly. Second , the unit-of-measure field does not describe the magnitude it names — the same item is recorded as m², m³ and “service”, while the binding national specification permits measurement only in tonnes or m³; the square metre is not a valid pay unit at all. Third , imputed layer thickness dominates uncertainty by roughly a factor of six over mix density (±10.2% against 1.76%), which makes a procurement-document requirement — not a better emission factor — the highest-value improvement available to a municipality. The same missing quantity is required on the other side of the reporting boundary: resurfacing is subsequent expenditure on an infrastructure asset, and IPSAS 45, effective 2025, requires identification of the significant parts of that asset. Its Application Guidance already concedes that a non-ledger operational system — the asset management plan — may feed the financial statements. Q-PROC extends that accepted pattern one step: the procurement system can feed the sustainability report. Published data are anonymous: no supplier, purchase-order number or unit price. The method transfers to any OCDS-compliant procurement system: SICOP (CR), SECOP II (CO), ComprasNet (BR), Mercado Público (CL), CompraNet (MX), SEACE (PE). Resumen en español. Q-PROC es un método de siete reglas que reconstruye la cantidad física de mezcla asfáltica colocada a partir del detalle de línea de órdenes de compra municipales, declara cada supuesto y publica el resultado con su banda de incertidumbre. Se aplica a 32.688 líneas de un municipio costarricense, 2020–2025. El depósito incluye el documento del método y el protocolo operativo para su aplicación en otra entidad. Los datos publicados no contienen proveedor, número de orden ni precio unitario.

• Zenodo https://zenodo.org/records/22168208first seen 2026-08-30 04:11:55 · last seen 2026-09-13 04:12:22
• openalex https://doi.org/10.5281/zenodo.22168207first seen 2026-09-01 05:12:15