炭素会計のパラドックス：石油部門における非対称的主権と生態債務の評価

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

🔬研究者:Provides a critical framework for analyzing carbon accounting asymmetries and double-counting in extractive industries.

🏢実務担当者:Highlights risks in VCM procurement and the need for robust carbon accounting to avoid double-counting in disclosures.

🏛政策担当者:Offers a model for sovereign carbon pricing and regulatory design to address ecological debt in resource-rich countries.

Abstract The global carbon economy functions through a structural paradox that imposes a "pollution subsidy" on producing nations like Nigeria. This paper argues that the current carbon accounting framework, designed primarily for the Organization for Economic Co-operation and Development (OECD) emitters, creates an asymmetric sovereignty trap for Nigerian oil companies (NOCs). While Nigeria provides the hydrocarbons that necessitate the existence of carbon markets, it is simultaneously forced to consume the cheapest, most undervalued instruments—Voluntary Carbon Market (VCM) credits—to mitigate its liabilities. This paper diagnoses two fundamental failures of governance that perpetuate this stasis: a valuation failure and an architectural failure. First, the study quantifies the "Valuation Gap," identifying a $180/tonne divergence between the market price of VCM credits ($5) and the actual Social Cost of Carbon ($185). This discrepancy represents a massive structural transfer of wealth from host communities to corporate emitters. Second, the paper identifies a systemic architectural flaw within the Nigerian Joint Venture (JV) structure: the "IOC Triple-Count." Due to overlapping accountability frameworks, International Oil Companies (IOCs) are structurally incentivized to claim carbon reductions across three disparate ledgers—domestic compliance, international corporate reporting, and parent-country mandates—effectively diluting the ecological integrity of Nigerian carbon assets. To disrupt this conventional cycle, this work proposes the Pre-commitment Asset-linked Deduction Framework (PADF). Unlike traditional behavioral interventions that seek to "improve" compliance within a broken system, the PADF is an architectural fix. It treats carbon not as a passive subsidy, but as an active revenue stream linked directly to the geological storage reserves of the asset. The framework utilizes a pre-commitment design that deducts carbon liabilities at the source, country-invariant to fluctuating market prices, thereby ensuring that ecological degradation is fully internalized before the Joint Venture Agreement (JVA) split. By applying a proof-of-concept simulation, the study demonstrates that the PADF converts carbon storage from a dormant liability into a sovereign financial instrument. This research concludes that the future of Nigeria's carbon economy lies not in better compliance, but in "Asymmetric Sovereignty"—a regulatory regime that accurately prices the geological and social costs of extraction. In doing so, it shifts the narrative from passive participation in global markets to the active governance of a "one tonne extracted, one tonne returned" ledger, ensuring that the wealth of the Nigerian subsurface is used to repay the ecological debt of its extraction.

• openalex https://doi.org/10.2118/235044-msfirst seen 2026-08-30 04:33:24