世界自動車産業における条件付き財務・炭素ベンチマーキング：開示境界と参照集合の感応度

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

🔬研究者:参照集合や処分性の仮定が距離関数推定に与える影響を定量化する手法として参考になる。

🏢実務担当者:自社の炭素パフォーマンスを対外説明する際、比較対象や境界の選択が結果を左右する点に留意すべき。

🏛政策担当者:開示データを用いた企業比較・監督において、ベンチマーク手法の透明性確保が重要であることを示唆。

Corporate carbon comparisons are sensitive to the financial measures, reporting boundaries, and reference firms used. This study examines these choices for 17 automotive groups in a disclosure-based cross-section centered on 2024. A directional distance function combines annual cash investment, a residual operating-cost measure, revenue, and disclosed operational emissions. A secondary model includes reported Scope 3 totals for 16 groups. Holding firm observations fixed, expansion of the operational reference set changes Tesla’s distance from zero to 0.0277 and BYD’s from 0.0127 to 0.0418. Stellantis’ extended distance changes from 0.0860 under strong disposability to zero under activity-specific weak disposability. Calendar-year restrictions, 3720 two-peer deletions, omission of the cost constraint, and observed exchange-rate scenarios further reveal the dependence of the estimates on accounting and model choices. The released calculations were rerun and checked against the archived outputs. The contribution is an empirical assessment of how these choices affect financial–carbon comparisons, with implications for the use of corporate disclosures in screening and oversight. Interpretation remains limited by the small, single-year sample, the accounting relation between cost and revenue, and heterogeneous emissions inventories. A common-category Scope 3 frontier has not been estimated. The distances should therefore guide examination of the underlying comparisons rather than being used as physical efficiency rankings or engineering abatement targets.

• semanticscholar https://doi.org/10.3390/su182111381first seen 2026-11-12 05:59:57 · last seen 2026-11-14 06:05:07