被害算定型LCIA手法LIME2の枠組みを活用した基礎自治体の環境会計方法に関する新たな提案

• 山崎 潤也

  慶應義塾大学大学院理工学研究科

• 伊香賀 俊治

  慶應義塾大学理工学部システムデザイン工学科

• 伊坪 徳宏

  東京都市大学環境学部環境マネジメント学科

書誌事項

タイトル別名

• A NEW PROPOSAL FOR ENVIRONMENTAL ACCOUNTING OF JAPANESE MUNICIPALITY WITH THE FRAMEWORK OF ENDPOINT-TYPE LCIA METHOD “LIME2”
• 被害算定型LCIA手法LIME2の枠組みを活用した基礎自治体の環境会計方法に関する新たな提案 : 横浜市を対象とした2000年から2015年までの環境保全効果の算定
• ヒガイ サンテイガタ LCIA シュホウ LIME2 ノ ワクグミ オ カツヨウ シタ キソ ジチタイ ノ カンキョウ カイケイ ホウホウ ニ カンスル アラタ ナ テイアン : ヨコハマシ オ タイショウ ト シタ 2000ネン カラ 2015ネン マデ ノ カンキョウ ホゼン コウカ ノ サンテイ
• Calculation of Environmental Conservation Effects in Yokohama City from 2000 to 2015
• 横浜市を対象とした2000年から2015年までの環境保全効果の算定

抄録

 In recent years, Japanese businesses have been increasingly adopting the practice of environmental accounting, which is the reporting of the firm’s environmental impacts in monetary terms. However, whereas private companies can make use of the Environmental Accounting Guidelines 2005 published by the Ministry of the Environment, no official environmental accounting guidelines have been provided by the government of Japan for public agencies, such as local governments. Thus, this study focused on Japanese municipalities, and proposed a unified methodology based on the endpoint-type LCIA method LIME2 (Life-Cycle Impact Assessment Method Based on Endpoint Modeling 2) for calculating the effects of environmental conservation, which is one item used by administrative divisions in Japan for environmental accounting. In a previous study, we conducted an annual environmental impact assessment of Japanese municipalities nationwide within the framework of LIME2. This study integrates the knowledge gained from that study with the basic tenets of the Environmental Accounting Guidelines 2005, and furthermore contributes unique ideas on interpreting the assessment results.  The Environmental Accounting Guidelines 2005 state that the effects of environmental conservation should be calculated by subtracting the environmental load of base period from the environmental load of the current period. Accordingly, in this study the environmental conservation effect of a given administrative division was determined by taking the difference in the environmental impact assessment results of that municipality between two different years. In addition, two principles were proposed for assessing the location of environmental loads related to administrative divisions: territorial occurrence and territorial benefit. This study furthermore proposed that environmental loads from all Japanese municipalities expressed in monetary terms in accordance with LIME2 shall be called the “damage amount on environmental assets,” and that local governments should take responsibility for reducing their damage amounts evenly. The assessment indicators for calculating environmental load were tentatively selected based on the inventories provided by LIME2 as well as the availability of statistical information at the municipal level.  When the methodology was applied to the city of Yokohama, the total damage amounts for the years 2000, 2005, 2010, and 2015 were calculated as 96.1, 99.6, 97.6, and 97.2 billion yen, respectively, with the total environmental conservation effect over 15 years calculated as -1.07 billion yen. Because some LIME2 assessment categories are related to certain Sustainable Development Goals (SDGs) set by the United Nations—including Goal 3 (Good Health and Well-Being), Goal 9 (Industry, Innovation and Infrastructure), Goal 12 (Responsible Consumption and Production), Goal 13 (Climate Action), and Goal 15 (Life On Land)—this study attempted to apply the assessment results of Yokohama to the framework of the SDGs. The results showed that the damage amounts related to Goals 9 and 15 decreased by 4.51 and 0.862 billion yen, respectively, and the damage amounts related to Goals 3, 12, and 13 increased by 5.58, 0.889, and 8.75 billion yen, respectively, over 15 years. These results indicate that the actual environmental loads of certain administrative divisions in Japan can be expressed in monetary terms, thereby providing primary knowledge necessary for developing standardized environmental accounting guidelines for Japanese municipalities.

収録刊行物

• 日本建築学会環境系論文集

  日本建築学会環境系論文集 85 (769), 225-235, 2020

  日本建築学会

キーワード

• 基礎自治体
• 環境会計ガイドライン
• 統計情報
• 影響領域
• SDGs

詳細情報

• CRID: 1390283659865758592
• NII論文ID: 130007821860
• NII書誌ID: AA11830377
• DOI: 10.3130/aije.85.225
• ISSN: 1881817X
• ISSN: 13480685
• NDL書誌ID: 030299438
• Web Site: https://ndlsearch.ndl.go.jp/books/R000000004-I030299438
• Web Site: https://www.jstage.jst.go.jp/article/aije/85/769/85_225/_pdf
• 本文言語コード: ja
• データソース種別:
  • JaLC
  • NDL
  • Crossref
  • CiNii Articles
• 抄録ライセンスフラグ: 使用不可