FAQ

カーボン・メジャーズは、様々な業界や地域を代表する主要企業によるグローバル連合であり、より正確な炭素会計フレームワークを確立し、排出量を最低コストで削減する市場ベースのソリューションを推進することを目的としています。

カーボン・メジャーズは、革新、競争、市場の力を解放する新しい政策を求めています。検証可能なデータに基づく製品レベルの炭素強度基準は、強化された排出量算定フレームワークによって裏付けられ、企業が低炭素生産への投資に対して報われる市場を創出することができます。

詳細なリストは当サイトの メンバーシップページ に掲載されています

Carbon Measures’ membership includes leading businesses from diverse industries and geographies, many of which operate large, complex supply chains. The industrial sector accounts for a significant percentage of global emissions and has an important role to play in decarbonization. Their participation is essential to developing an accounting framework that works in real-world conditions. Carbon Measures is actively building a broad membership base to ensure the framework reflects diverse business models and operational realities, as well as sufficient coverage by industry to address the specific approaches required for product-level measurement. Member companies are committed to establishing a more accurate, ledger-based carbon emissions accounting system for tracking emissions and supporting compliance-based product-level carbon intensity standards that unlock innovation, competition, and lower-carbon manufacturing. Our members understand the importance of reducing global carbon emissions, and they’re committed to help reach that goal.

No. Carbon Measures was established to unlock demand for lower-carbon products. Carbon Measures is advocating for a decision-useful carbon accounting framework coupled with mandatory, product-level carbon intensity standards enforced by governments. Carbon Measures’ carbon accounting framework will establish the foundational data that will enable businesses to differentiate lower-carbon products and equip policymakers to establish clear, enforceable product-level carbon intensity standards.

Carbon Measures brings together a group of companies representing diverse industries, geographies, and perspectives — united by a shared ambition to create strong market demand for low-carbon production.

Individual member companies, as well as participants in our independent panels and working groups, represent a wide range of views across many topics. However, all members align on one core principle: the need for market-enabling innovation to drive demand for the products and services required to accelerate emissions reductions at scale across the value chain.

Carbon Measures’ perspectives are reflected on this website and are updated periodically to reflect the evolution of the coalition and our work.

炭素会計は、企業レベルの行動の報告と開示を超えて、製品、企業、国に関連する炭素排出量を計算するための検証されたシステムに移行します。財務原則と同様に、排出源を事業体ごとに追跡し、製品製造過程で発生する排出量を把握します。

資産や負債が同時に複数の組織によって保有されることを禁じる財務原則と同様に、優れた炭素排出フレームワークは、すべての炭素排出量が正確に1回のみ計上され、適切な場所に帰属されるようにします。 

台帳システムにより、企業とサプライヤーは製品のライフサイクルの各段階における炭素排出量を正確に算出し、追跡することが可能となります。標準的な会計実務が材料費や間接費を完成品に割り当てるのと同様に、カーボン台帳は様々な排出物を適切な製品に割り当て、追跡します これにより、関連する炭素が製品のライフサイクルを通じて資産に追随することが可能となります。

例えば、車の各部品を製造し輸送するための総排出量は、完成した車の排出量に転送されます。これにより、二重計算や排出量のギャップを回避します。

The framework will be developed by an independent Technical Expert Panel co-launched by Carbon Measures and the International Chamber of Commerce (ICC). The panel will apply sound science and financial-accounting principles to enable a ledger-based carbon accounting system that is more precise and addresses existing information gaps. The panel will include experts from academia, industry, financial accounting, attestation, technology, chemistry, engineering, and civil society, supported by an Advisory Group focused on real-world feasibility and implementation.

製品レベルの炭素強度基準は、製品の単位あたりに許可される最大排出量を設定します。例えば、鋼鉄1トンあたり、あるいは電力1ワットあたりの二酸化炭素排出量などです。これは、市場に販売するすべての生産者が満たさなければならない義務的な基準です。

政府は、技術の進歩に伴い基準を厳しくすることができ、製品の単位あたりに許可された炭素排出量を体系的に減少させることに貢献し、需要を満たしながら、全体の炭素排出量を減少させることができます。

製品レベルの炭素強度基準は、公平な競争を促進し、革新を奨励し、進展が実際に測定可能であることを保証します。

The work of Carbon Measures will result in a carbon emissions accounting framework rooted in financial-accounting principles to provide accurate, verifiable, product-level data. This level of specificity and comparability is required for product-level differentiation.

Reporting frameworks like the GHG Protocol and others are widely used for voluntary corporate inventory disclosure, but they weren’t designed to track product-level emissions through the supply chain or distinguish products with different carbon intensities. To support innovation and competition across supply chains, markets need accurate, product-level data that can be delivered through a ledger-based carbon accounting framework.

No. While Scope 3 reporting has played a role in voluntary upstream and downstream emissions disclosure, it leads to double counting and indeterminate accounting of emissions due to estimations and assumptions.

Companies may continue to provide their Scope 3 emissions on a voluntary basis, even as they adopt a ledger-based approach to product-level carbon accounting.

Ultimately, a ledger-based carbon accounting framework in which entities only account for emissions on a gate-to-gate basis can be developed to account for emissions across the full value chain, allowing for even better visibility into emissions without the challenges of multiple counting of those emissions.