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気候と企業のギャップを埋める：畜産企業のGHGインベントリにおけるGWP*とGWP100の併用

67. Bridging the Climate-corporate Gap: Utilizing GWP* with GWP100 for Livestock Companies' Greenhouse Gas Inventories. (原題)

Sarah C Klopatek, Logan R Thompson, Matthew R Beck, Sara E Place

Journal of Animal Science📚 査読済 / ジャーナル2026-09-29#炭素会計Origin: US経営インパクト: 調達リスク対象セクター: agriculture
DOI: 10.1093/jas/skag272.216
原典: https://pmc.ncbi.nlm.nih.gov/articles/PMC13620752/

🤖 gxceed AI 要約

日本語

本研究は、短寿命GHGであるメタンの温暖化影響を適切に評価するGWP*を企業のGHGインベントリに導入するための実践的手法を提案する。20年基準データの不足を補う「シャドウカンパニー」手法を開発し、ブラジル・豪州・米国で事業を展開する模擬牛肉企業を対象に80年間の排出削減・成長シナリオをモデル化した。GWP*とGWP100の絶対値および強度ベースでの二重報告テンプレートを提供する。

English

This paper proposes a practical methodology for companies to dual-report GHG emissions using both GWP* and GWP100, addressing the limitation of GWP100 in capturing short-lived gases like methane. It introduces a 'shadow company' technique to overcome the 20-year baseline data requirement and models a mock beef company operating in Brazil, Australia, and the US over 80 years. The study provides a step-by-step template for dual reporting on both absolute and intensity bases.

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

畜産・食品企業のSSBJ開示やScope 1排出量算定において、メタン排出の温暖化影響をより正確に反映するGWP*の活用可能性を示す。日本ではまだGWP*の規制導入は限定的だが、統合報告書での気候関連開示の精度向上に資する。

In the global GX context

This work contributes to the global disclosure infrastructure by offering a practical method for incorporating GWP* into corporate GHG inventories, which is particularly relevant for ISSB/TCFD reporting in the livestock and agriculture sectors. It addresses the gap between climate science metrics and corporate accounting, supporting more accurate climate risk assessment.

👥 読者別の含意

🔬研究者:Provides a replicable methodology for dual GWP* and GWP100 reporting, enabling empirical studies on methane-intensive sectors.

🏢実務担当者:Offers a step-by-step template for companies, especially in livestock, to dual-report GHG emissions and enhance disclosure accuracy.

🏛政策担当者:Highlights the need for regulatory frameworks to accommodate GWP* alongside GWP100 for short-lived climate pollutants.

📄 Abstract（原文）

Abstract The global warming potential (GWP) metric on a 100 year basis (GWP100) is currently the most common metric implemented by corporations in their greenhouse gas (GHG) inventories. However, GWP100 cannot adequately account for the short atmospheric lifespan of some GHG, such as CH4 which has a 12-yr atmospheric lifespan. As such, GWP100 is unable to adequately translate GHG emissions to climate warming contributions. More recently, GWP-star (GWP*) has been developed to resolve this issue. The GWP* and GWP100 result in different estimates of climate warming contributions by CH4. With the emergence of GWP* there has been increasing interest in adopting this metric into corporate reporting. However, the 20-year baseline data required to calculate GWP* has limited companies' ability to incorporate GWP* into their current GHG reporting inventories. To bridge the gap between GWP* and corporate accounting we developed a straightforward methodology to enable companies to dual report both GWP* and GWP100 within their inventories. Specifically, the methodology developed a “shadow company” technique that will allow GWP* to be This is a provisional file, not the final typeset article calculated from a specified baseline reporting year and onwards. To realistically model a corporate inventory we developed a mock beef company, titled the Global Beef Company that operated in Brazil, Australia, and the United States. Emission reduction and growth scenarios were modeled over an 80-year timescale. To evaluate the cumulative effect of warming over time, GHG were modeled using cumulative sum of GWP* and GWP100 values. With many companies reporting GHG on an intensity basis, a new metric was formulated entitled Intensity Cumulative where GWP* and GWP100 were both reported on intensity basis. Overall, the paper provides a step-by-step template for dual reporting GWP* and GWP100 on an absolute and intensity basis for GHG corporate accounting.

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