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作物勘定に基づく経済・環境統合評価フレームワーク:地中海地域のケーススタディ

An Integrated Economic and Environmental Assessment Framework Based on Crop Accounts: A Mediterranean Case Study (原題)

Maria de Belém Costa Freitas, Alessandra Rodrigues, Iván Daniel Filip, Carla Rolo Antunes

Journal of Sustainability Research📚 査読済 / ジャーナル2026-09-17#炭素会計Origin: EU経営インパクト: コスト削減対象セクター: agriculture
DOI: 10.20900/jsr20260079
原典: https://doi.org/10.20900/jsr20260079
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🤖 gxceed AI 要約

日本語

地中海性乾燥農業を対象に、TRACE手法を応用して作物・投資勘定に環境指標を統合する評価枠組みを構築した。ポルトガル南部グアディアナ渓谷での不耕起直播体系は作業強度と燃料消費が低く、コスト構造とGHG排出に差が生じる。ただし経済性と環境性の関係は一様でなく、条件次第でトレードオフが生じる。作物・牧草はバイオマス蓄積による炭素吸収源としての可能性も示す。

English

This study builds an integrated economic-environmental framework applying TRACE methodology to crop and investment accounts in Mediterranean dryland agriculture. In Portugal's Guadiana Valley, direct seeding systems showed lower operational intensity and fuel use, altering cost structures and estimated GHG emissions. Economic and environmental performance relationships were not uniform, with trade-offs depending on conditions. Crops and pastures also showed potential as carbon sinks via biomass accumulation.

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

日本では農業分野のGXはまだ端緒だが、SSBJやScope 3算定において農業由来排出・吸収の評価手法は重要になりつつある。本枠組みは農家レベルの炭素会計と経済性の同時評価という点で、国内の農業法人・食品企業のサプライチェーン排出管理に示唆を与える。

In the global GX context

While focused on Mediterranean dryland farming, this work speaks to the global push for farm-level carbon accounting frameworks that feed into Scope 3 and land-sector disclosure under ISSB/CSRD. It offers a replicable structure for integrating environmental indicators into conventional financial accounts, relevant to agricultural transition finance and climate adaptation assessment.

👥 読者別の含意

🔬研究者:農業システムにおける経済・環境統合評価と炭素会計の方法論的枠組みに関心のある研究者に有用。

🏢実務担当者:農業法人や食品企業のサステナビリティ担当が、サプライチェーン上流の排出・吸収を経済性と併せて評価する際の参考になる。

🏛政策担当者:農業政策・気候適応策の設計において、農家レベルの炭素会計と経済インセンティブを連動させる視点を提供する。

📄 Abstract(原文)

Climate change represents significant challenges to Mediterranean agricultural systems, particularly in dryland contexts, due to the increasing frequency of drought, water scarcity, and soil degradation risks. In this setting, conservation agriculture practices, particularly direct seeding systems, have received growing attention for their potential to influence both environmental performance and farm-level cost structures. This study develops and applies an integrated economic and environmental assessment framework for agricultural production systems implemented under the +Solo +Vida Territorial Program in the Guadiana Valley Natural Park (southern Portugal), based on TRACE methodology to incorporate environmental dimensions into conventional crop and investment accounts. The analysis evaluates implementation and operational costs, fuel consumption, partial greenhouse gas (GHG) emissions associated with agricultural operations, and potential biomass-based carbon retention and operational GHG emissions. Application of the proposed framework indicates that direct seeding systems are associated with lower operational intensity and reduced fuel consumption, which translates into differences in both cost structures and estimated GHG emissions. However, the relationship between economic and environmental performance is not uniform across all dimensions, and trade-offs may arise depending on production conditions and system configurations. Crops and pasture systems also show potential relevance as carbon sinks through biomass accumulation, although this contribution varies across systems. Rather than establishing statistically generalizable relationships, it is demonstrated how integrating crop accounts with environmental indicators can support farmers and decision-makers in jointly assessing economic and environmental performance while accounting for system-specific variability. This approach contributes to ongoing discussions on sustainability assessment, climate change adaptation, and the development of farm-level carbon accounting frameworks.

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