GHGプロトコル・SBTにおけるバイオマス由来炭素の算定⽅法
⾃然エネルギー財団シニアコーディネータ

Copyright © 2023 Renewable Energy Institute. All Rights Reserved

⾼瀬⾹絵

⼟地関連排出量はこんなに多い/How high Land-related emissions are
建築

2019

/buildings
6%
輸送/transport
15%
エネルギー
/Energy
34%
AFOLU
22%
産業
/Industry
24%

GHG年間排出量の22%
その多くが土地利用・土地利用変化(LULUCF)
22% of annual GHG emissions
Much of this is land use and land use change (LULUCF)

Source：IPCC, Climate Change 2022: Mitigation of Climate Change (Chapter 7)*AFOLU: Agriculture Forestry, and other Land Use
Copyright © 2023 Renewable Energy Institute. All Rights Reserved1気候変動対策の20-30%は⼟地セクターで/ 20-30% of climate action is in the land sectorn左図は2030年までの緩和ポテンシャルとそのコスト。The figureon the left shows mitigation potential and costs by 2030.
n⼟地セクターの対策は、100ドル以下で多くの対策が可能。Many
measures in the land sector can be implemented for less than $100.
以下の対策を進めることは重要- 土地転換を減らす- 農業における炭素隔離- 生態系回復、植林、森林修復- 持続可能な森林管理の進展
Important to promote :- Reduce conversion- carbon sequestration in agriculture- Ecosystem restoration, afforestation,
reforestation- Improved sustainable forest management
Source: IPCC, AR6 Synthesis Report, Climate Change2023
Copyright © 2023 Renewable Energy Institute. All Rights Reserved2これまでとこれからの企業炭素会計/ Corporate Carbon Accounting: Past and Future
これまで(Past/current)

これから(Future)

大気
Atmosphere

大気
Atmosphere

Copyright © 2023 Renewable Energy Institute. All Rights Reserved3新しい枠組み/What’s newnGHG排出量算定報告/GHG Inventory

n⽬標設定/Targets setting

SponsorLand Sector & Removals
Guidance

森林、土地&農業 (FLAG)
ガイダンス
Forests, Land, & Agriculture(FLAG) GuidanceDevelopers

WRI, WBCSD

WWF, SBTi

Status

現在ドラフト(案)2022年9月に 公表

Currently in draft

Released Sep 2022

Title

土地セクター&除去ガイダンス

The two projects have been funded by the Gordon & Betty Moore Foundation.
Copyright © 2023 Renewable Energy Institute. All Rights Reserved

4算定の考え⽅/Basics of Accounting Land Sector & Removal
n全ての企業が算定/All companies must calculate
n除去は任意/Removals are optionalnスコープ１・２・３を算定/Required to calculate scope 1,2,3
n⼟地セクターと除去は、ストック変動算定（どれだけ貯留量が変化したか）。加えて、グロスでの排出量も開⽰。Land sector and removals are
based on stock-change calculation. In addition to stock-change, gross emissions
are needed to disclose.

Copyright © 2023 Renewable Energy Institute. All Rights Reserved5スコープ１・２・３/scope 1,2,3

Source：GHG Protocol, “Land sector and Removals Guidance(draft)”
出典: GHGプロトコル/環境省・みずほリサーチ&テクノロジーズ翻訳,
土地セクター・炭素除去ガイダンス パート1”
Copyright © 2023 Renewable Energy Institute. All Rights Reserved

6これからのGHG排出量算定/What should corporates disclose ?
n主に、⼟地起源の純排出、製品・地中プールからの純排出を算定・開⽰。Net land-based
emissions and net emissions from products and geological pools should be calculated and disclosed.
n純除去量については、開⽰は任意。Removals are optional.
n総排出量と総除去量も別途開⽰。Gross emissions and removals should be separately disclosed.
Sample reporting template (Draft for Pilot Testing and Review, September 2022)
Part 1: Greenhouse gas inventory data
Notes:
Companies only have to report applicable categories
Reporting categories should not be summed across columns
Detailed category descriptions are hidden in Row 13; unhide to show more detail
Units = metric tonnes CO2e per year
Refer to Sample Reporting Template - Part 2 (Word file) for additional descriptive reporting

純除去量(任意)Net Removals

純排出量
Net emissions

Reporting categories:
EmissionsRemovals
Gross emissions and removals
Land tracking
Reversals

EmissionsLand emissions (net)

Emissions (non-land)

Emissions (non-land)

これまでの算定対象

Land use change
emissionsLand management
net CO2 emissions

Land management
non-CO2 emissions

Removals** (Net)Net emissions of biogenic or TCDR CO2 stored in product* or geologic
carbon pools

Land management net
removals

Net CO2 emissions
from biogenic productstorage

Net CO2 emissions
from TCDR-based
product storage

Land management net
removals

Net biogenic
removals withgeologic storage

Net technologicalremovals withgeologic storage

NA

NA

NA

NA
NA

Net CO2 emissions
from geologic storage

Scope 1: Direct emissions from owned/controlled operations

Net removals with geologic storage

Gross emissions and gross removals
Gross biogenic product CO 2
emissionsLand tracking metrics

Reversals from landbased storage

Gross CO 2 emissions
from geologic storage

Reported as reversals if not captured in the emissions inventory because the carbon pools are no longer part of theinventory boundary in the reporting year

Gross biogenic
land CO 2
emissions**

Gross biogenic
land CO 2
removals**Grosstechnological CO 2
removals**

NA

NA

NA

Gross TCDR-based
product CO2
emissions

NA
NA

NA
NA

NA
NA
NA

NA
NA
NA

NA
NA

NA
NA
NA
NA
NA

NA
NA
NA
NA
NA

NA

NA
NA

NA
NA

Category 1: Purchased goods and services
Category 2: Capital goods
Category 3: Fuel- and energy-related activities (not included in scope 1 or scope 2)

NA
NA

NA
NA
NA

NA
NA
NA

Category 4: Upstream transportation and distribution
Category 5: Waste generated in operations
Category 6: Business travel
Category 7: Employee commuting
Category 8: Upstream leased assets
Other

NA

NA
NA
NA
NA
NA

NA
NA
NA
NA
NA

NA
NA
NA
NA

NA

NA

NA
NA

NA
NA

NA
NA

NA
NA

NA
NA

NA
NA
NA

NA
NA
NA

Land
occupation

Gross biogenic product CO 2
emissions (e.g. fromcombustion)

Gross CO 2 emissions
from geologic storage

NA

NA

Carbonopportunity
costs

Reversals (of previously reported removals)

Gross technological CO 2 removals andemissions

NA

NA

NA

Indirect land
use change
emissions

Gross land biogenic CO2 removals andemissions

Net technologicalremovals withproduct storage

NA
NA

Land Tracking

Net removals with product storage*
Net biogenic
removals withproduct storage

NA

Scope 2: Indirect emissions from the use of purchased or acquired electricity, steam, heating, and cooling

過去の除去の反転
総排出量と総除去量
Gross emissions and removals Reversal from previous removal

NA

Reversals fromgeologic storage

Reversals from product storage*

NA

NA

NA

NA

NA

NA
NA

NA
NA
NA

NA
NA
NA

NA
NA
NA
NA

NA

NA
NA
NA
NA
NA

NA
NA
NA
NA
NA

NA
NA

NA
NA
NA

NA
NA

NA
NA

NA
NA
NA

NA
NA
NA

NA

Scope 3: Indirect emissions in the value chain - Upstream

NA
NA
NA

NA

NA
NA
NA

NA
NA

Scope 3: Indirect emissions in the value chain - Downstream
Category 9: Downstream transportation and distribution
Category 10: Processing of sold products
Category 11: Use of sold products
Category 12: End-of-life treatment of sold products
Category 13: Downstream leased assets
Category 14: Franchises
Category 15: Investments
Other

NA

NA
NA
NA

NA

NA
NA
NA
NA

エネルギー/
産業排出量
EmissionsfromEnergy/indu
stry

純土地起
源純排出
量
Emissionsfrom land

NA
NA
NA

製品・地中プールからの純排出量
Emissionsfrom products
andgeological
pool

NA
NA
NA

NA
NA
NA

NA

NA

NA

NA

NA
NA
NA

NA

３つのうち１つ
関連指標を開示• 間接的土地利用変化による
排出量
Net emissions/removal = Gross emissions – Gross Removal• 炭素機会コスト (+ for net emissions, - for net removal)• 土地占有面積 純排出量/除去量 = 総排出量 – 総除去量（+の場合、純排出、ーの場合、純除去）Land tracking
metrics

Copyright © 2023 Renewable Energy Institute. All Rights Reserved7⽊質バイオマス発電所の場合/Case study: wood biomass Electricity Generation
1. 自然林を人工林に(Transfer natural forest to plantation): 土地利用変化分、20年間計上/should account for
LUC(land use change) emissions allocated for 20 years.
2. 人工林を伐採しペレットに加工/Cut woods, make pellets. : 土地所有・管理企業の土地ベース炭素ストックが減少し、純土地起源排出量が出る。/ Land-based carbon stocks decrease, resulting in net land-based emissions.
3. ペレットを輸入し燃焼/Import and burn pellets: 輸入企業・燃焼企業のスコープ1総排出量/Generation company’s
Scope 1 gross emissions (スコープ3カテゴリ3も該当/scope 3 category 3 should apply)
4. 電力を購入/Purchase electricity: 購入企業のスコープ2(スコープ3カテゴリ3も該当/scope 3 category 3 should
apply)
過去の除去の反転
総排出量と総除去量
純除去量(任意)
純排出量

Sample reporting template (Draft for Pilot Testing and Review, September 2022)
Part 1: Greenhouse gas inventory data
Notes:

Companies only have to report applicable categories
Reporting categories should not be summed across columns
Detailed category descriptions are hidden in Row 13; unhide to show more detail
Units = metric tonnes CO2e per year
Refer to Sample Reporting Template - Part 2 (Word file) for additional descriptive reporting

Reporting categories:
EmissionsRemovals
Gross emissions and removals
Land tracking
Reversals

EmissionsLand emissions (net)

Emissions (non-land)

Emissions (non-land)

これまでの算定対象

Land use change
emissionsLand management
net CO2 emissions

Land management
non-CO2 emissions

Removals** (Net)Net emissions of biogenic or TCDR CO2 stored in product* or geologic
carbon pools

Land management net
removals

Net CO2 emissions
from biogenic productstorage

Net CO2 emissions
from TCDR-based
product storage

Land management net
removals

Net biogenic
removals withgeologic storage

Net technologicalremovals withgeologic storage

NA

NA

NA

NA
NA

Net CO2 emissions
from geologic storage

Scope 1: Direct emissions from owned/controlled operations

Net removals with geologic storage

Gross emissions and gross removals
Gross biogenic product CO 2
emissionsLand tracking metrics

Reversals from landbased storage

Gross CO 2 emissions
from geologic storage

Reported as reversals if not captured in the emissions inventory because the carbon pools are no longer part of theinventory boundary in the reporting year

Gross biogenic
land CO 2
emissions**

Gross biogenic
land CO 2
removals**Grosstechnological CO 2
removals**

NA

NA

NA

Gross TCDR-based
product CO2
emissions

NA
NA

NA
NA

NA
NA
NA

NA
NA
NA

NA
NA

NA
NA
NA
NA
NA

NA
NA
NA
NA
NA

NA

NA
NA

NA
NA

NA
NA
NA

NA
NA
NA

Category 1: Purchased goods and services
Category 2: Capital goods
Category 3: Fuel- and energy-related activities (not included in scope 1 or scope 2)

NA
NA

NA
NA
NA

NA
NA
NA

Category 4: Upstream transportation and distribution
Category 5: Waste generated in operations
Category 6: Business travel
Category 7: Employee commuting
Category 8: Upstream leased assets
Other

NA

NA
NA
NA
NA
NA

NA
NA
NA
NA
NA

NA
NA
NA
NA

NA

NA

NA
NA

NA
NA

NA
NA

NA
NA

NA
NA

NA
NA
NA

NA
NA
NA

NA
NA
NA

NA
NA
NA

Land
occupation

Gross biogenic product CO 2
emissions (e.g. fromcombustion)

Gross CO 2 emissions
from geologic storage

NA

NA

Carbonopportunity
costs

Reversals (of previously reported removals)

Gross technological CO 2 removals andemissions

NA

NA

NA

Indirect land
use change
emissions

Gross land biogenic CO2 removals andemissions

Net technologicalremovals withproduct storage

NA
NA

Land Tracking

Net removals with product storage*
Net biogenic
removals withproduct storage

NA

Scope 2: Indirect emissions from the use of purchased or acquired electricity, steam, heating, and cooling

Gross emissions and removals Reversal from previous removal

Net Removals

Net emissions

NA

Reversals fromgeologic storage

Reversals from product storage*

NA

NA

NA

NA

NA

NA
NA

NA
NA
NA

NA
NA
NA

NA
NA
NA
NA

NA

NA
NA
NA
NA
NA

NA
NA
NA
NA
NA

NA
NA

NA
NA
NA

NA
NA

NA
NA

NA
NA
NA

NA
NA
NA

NA

Scope 3: Indirect emissions in the value chain - Upstream

NA
NA
NA

NA

NA
NA
NA

NA
NA

Scope 3: Indirect emissions in the value chain - Downstream
Category 9: Downstream transportation and distribution
Category 10: Processing of sold products
Category 11: Use of sold products
Category 12: End-of-life treatment of sold products
Category 13: Downstream leased assets
Category 14: Franchises
Category 15: Investments
Other

NA

NA
NA
NA

NA

エネルギー/
産業排出量
EmissionsfromEnergy/indu
stry

純土地起
源純排出
量
Emissionsfrom land

NA

NA

NA

NA

NA

NA
NA
NA

NA

製品・地中プー
３つのうち１つ
ルからの純排関連指標を開示• 間接的土地利
出量
用変化による
Emissions
排出量
Net emissions/removal = Gross emissions – Gross Removalfrom products• 炭素機会コスト (+ for net emissions, - for net removal)
and• 土地占有面積 純排出量/除去量 = 総排出量 – 総除去量（+の場合、純排出、ーの場合、純除去）
geologicalLand tracking
All Rights Reserved
8pool Copyright © 2023 Renewable Energy Institute.
metrics

除去量計上の際の要件/Criteria for Net Removal

Source：GHG Protocol, “Land sector and Removals Guidance (draft)”
出典: GHGプロトコル/環境省・みずほリサーチ&テクノロジーズ翻訳, “土地セクター・炭素除去ガイダンス パート1”
Copyright © 2023 Renewable Energy Institute. All Rights Reserved

9SBTiの紹介と拡⼤/Introduction to SBTi

422
net-zerovalidations

6110+
companies committed

3541+
with targets validated

Copyright © 2023 Renewable Energy Institute. All Rights Reserved

10SBT FLAG*⽬標︓関連企業は設定マスト/SBT FLAG* target, mandatory for relevant sector companies*FLAG: Forestry, land and agriculture

FLAG目標を設定しなくてはいけない企業
1. 以下のセクターの企業:● 森林&紙製品● 食品生産 – 農業生産
● 食品生産 – 動物原料

Who must set FLAG targets?
These sectors:● 食品・飲料の加工● Food & Beverage Processing● 食品・生活必需品の小売業● Food & Staples Retailing● タバコ

2. 他のセクターに分類されるが FLAG関連排出量
が企業の全体のスコープ１、２、３排出量の20%を超える企業.

● Forest & Paper Products● Food Production - Agricultural Production● Food Production - Animal Source● Tobacco

Companies in any other sectors that have

FLAG related emissions totaling more than 20% of thecompany’s overall emissions across scopes 1,2 and 3.

上記要件に当てはまらない企業もFLAG目標の設定を推奨している。FLAG目標を設定しない場合、通常のSBT目標に土地関連排出を含めなくてはいけない。
SBTi recommend companies outside of condition above to set FLAG targets. If companies choose not to set a
FLAG target: FLAG-related emissions must still be included in the overall target boundary and accounted for,together with energy/industry (non-FLAG) targets.
Copyright © 2023 Renewable Energy Institute. All Rights Reserved
Source: SBTi

11

SBTのFLAG*には何が含まれるのか? / WHAT DOES SBT FLAG COVER?
*FLAG: Forestry, land and agriculture
注)技術的除去は含まれない。
Note)Technological removals are not included.

CO2

CO2 CH4 N2O

土地利用変化土地管理

炭素除去(LUC) 排出量

(非-LUC) 排出量& 貯蔵● 森林減少● 森林劣化

GHGプロトコルに従いプランテーショ

ンへの転換も含む● 沿岸湿地の転換
マングローブ、海草、湿地● 泥炭地
転換/干拓/焼却● サバンナ&自然草原● 腸からの排出● 地稲の湛水土壌● 糞尿管理● 農業廃棄物焼却● 肥料● 農作物残渣● 肥料生産● 農地での機械使用● バイオマスの輸送● 森林再生 / 林間放牧事業活動を行っている土地におけるもの● 森林管理の改善

輪伐の長さとバイオマスストックの最適化、インパクトの少ない伐採、植林地の改善、森林火災の管理● アグロフォレストり(森林農法)

農地や放牧地へのアグロフォレストリーの統合による炭素隔離● 土壌有機炭素の増加

侵食防止、大きな根の植物、減耕起、被覆作物、劣化土壌の修復、バイオ炭による土壌改良へ
のシフト

転換

CO2
Source: SBTi

Copyright © 2023 Renewable Energy Institute. All Rights Reserved

12SBTにおけるバイオエネルギーの扱い/Bioenergy in SBT
n当⾯、通常SBTにおける現状の扱いを⾏う。
nバイオエネルギーの燃焼、加⼯、流通段階、そして原料に関する⼟地利⽤からの排出や除去について、インベントリと分けて報告だが、⽬標に含める。

nUntil GHG Protocol publish its guidance, bioenergy
will be treated as current non-FLAG SBT criteria.
nEmissions and removals from bioenergy combustion,
processing, and distribution stages, as well as land
use related to feedstock, will be reported separatelyfrom the inventory but included in the target.

GHG Protocol発行(2024)後、再検討。すでに燃焼だけでなく、土地利用変化や加工・流通の排出量も目標に含めることになっている、
Revisit after GHG Protocol finalize(2024).The target already includes not only combustion, but also emissions from land use change, processing and distribution.
Copyright © 2023 Renewable Energy Institute. All Rights Reserved

13

SBT FLAG⽬標の特徴 / What SBT FLAG requires?
n⼟地利⽤変化・⼟地管理による排出量を、シナリオにて定める⽔準以下に削減するという⽬標の場合、認定。なお、技術的除去は含まない。FLAG targets will bevalidated, if the submitted target is to reduce emissions from land use change and land
management below the level derived from the scenario (does not include technologicalremovals).
l シナリオは、「Nature Climate Change」に掲載されたRoe et al. (2019) “Contribution of the Land
Sector to a 1.5℃ World”論⽂をベースに設定。Scenario set based on Roe et al. (2019) "Contributionof the Land Sector to a 1.5°C World" paper published in Nature Climate Change.

n⼟地関連のスコープ1・2の95%、スコープ3の67%をカバー。Must cover 95% of
FLAG scope 1 and 2 emissions, 67% of scope 3 emissions.
n事業活動に使⽤している⼟地が対象。それ以外の⼟地における除去は考慮できな
い。Only for the working land. Should not include removals (nor credits) occurred
outside the working land.
n2025年12⽉以降バリューチェーン全体の「森林減少ゼロ」を約束しなければい
けない。Must commit to “no deforestation” starting no later than December 2025.
Copyright © 2023 Renewable Energy Institute. All Rights Reserved

14

まとめ
nこれまで企業のGHG排出量算定に含まれなかった⼟地関連排出量について、含まれることになる。Land emissions must be included in corporate GHG accounting.
nこれはスコープ3も含むため、企業の調達責任も問われることになる。（⾃然林を転換した場合、それによる排出量を２０年間計上）It includes scope 3, therefore companies’ responsibility for
procurement will be incorporated to GHG accountings.
nまた、企業の⽬標設定についても、SBTでは関連企業はFLAG（森林・⼟地利⽤・農業）⽬標の設定が義務付けられる。関連が深くない企業は、通常のSBTに含めて管理する。In SBT target setting,companies in relevant sector need to set separate FLAG SBT targets. Other companies also need toinclude FLAG emissions to their GHG inventories and targets.
n今後、2024年に最終版が出るGHGプロトコル⼟地セクター除去ガイダンスに基づく報告が進み、またFLAG⽬標の設定と進捗報告が、ISSBにも含まれていくことが⾒込まれる。Reporting based on
the GHG Protocol Land Sector Removal Guidance, which will be finalized in 2024, and the establishmentof FLAG targets and progress reporting are expected to be included in the ISSB.
nSBT設定を促し、GHGプロトコルに基づく算定報告を広めることが、グリーンウォッシュのない企業を評価する鍵となるだろう。Encouraging to set SBTs and accounting aligning GHG Protocol will
be key to evaluating companies without greenwashing.
Copyright © 2023 Renewable Energy Institute. All Rights Reserved

15

参考資料

Copyright © 2023 Renewable Energy Institute. All Rights Reserved

16Source: GHG Protocol, ”Sample reporting template, part1”

算定の基本的考え⽅/Basics of accounting (1/5)

n従来の排出に加えて、⼟地関連排出（⼟地利⽤変化と⼟地管理）、地中貯留・⽣物起源製品貯留・技術
ベース製品貯留からのネット（差引後）排出量
nNet emissions from land-related emissions (land use change and land management), geological storage, biogenic
product storage, and technology-based product storage, in addition to conventional energy/industry emissions

Sample reporting template (Draft for Pilot Testing and Review, September 2022)
Part 1: Greenhouse gas inventory data
Notes:
Companies only have to report applicable categories
Reporting categories should not be summed across columns
Detailed category descriptions are hidden in Row 13; unhide to show more detail

Reporting categories:
EmissionsRemovals
Gross emissions and removals
Land tracking
Reversals

Units = metric tonnes CO2e per year
Refer to Sample Reporting Template - Part 2 (Word file) for additional descriptive reporting

Net emissions/removal = Gross emissions – Gross Removal(+ for net emissions, - for net removal)
純排出量/除去量 = 総排出量 – 総除去量（+の場合、純排出、ーの場合、純除去）
Emissions

純⼟地排出量Land emissions (net)

Emissions (non-land)

Emissions (non-land)

Land use change
emissionsLand management
net CO2 emissions

⽣物起源/技術的, 製品や地中プールからの純排出量
Net emissions of biogenic or TCDR CO stored in product* or geologic
2

carbon pools
Land management
non-CO2 emissions

Net CO2 emissions
from biogenic productstorage

Net CO2 emissions
from TCDR-based
product storage

NA

NA

NA

NA

NA

NA
NA

NA
NA
NA
NA
NA
NA
NA
NA

NA
NA
NA
NA
NA
NA
NA
NA

NA
NA

NA
NA

NA
NA
NA

NA
NA
NA

Net CO2 emissions
from geologic storage

Scope 1: Direct emissions from owned/controlled operations
Scope 2: Indirect emissions from the use of purchased or acquired electricity, steam, heating, and coolingNA

Land management neremovals

Land management neremovalsNA

Scope 3: Indirect emissions in the value chain - Upstream
Category 1: Purchased goods and services
Category 2: Capital goods
Category 3: Fuel- and energy-related activities (not included in scope 1 or scope 2)
Category 4: Upstream transportation and distribution
Category 5: Waste generated in operations
Category 6: Business travel
Category 7: Employee commuting
Category 8: Upstream leased assets
Other

NA
NA
NA
NA

NA
NA
NA
NA

Scope 3: Indirect emissions in the value chain - Downstream
Category 9: Downstream transportation and distribution
Category 10: Processing of sold products
Category 11: Use of sold products
Category 12: End-of-life treatment of sold products
Category 13: Downstream leased assets
Category 14: Franchises
Category 15: Investments
Other

NA

NA
NA
NA

NA

Copyright © 2023 Renewable Energy Institute. All Rights Reserved

NA
NA
NA

17

例えば何を含むのか?(1/5)
エネルギー燃 ⼟地利⽤変Sample reporting template (Draft for Pilot Testing and Review, September 2022)
Part 1: Greenhouse gas inventory data
Notes:
Companies only have to report applicable categories
Reporting categories should not be summed across columns
Detailed category descriptions are hidden in Row 13; unhide to show more detail

焼や産業プロ 化による20
年に分配しセスからの排 た排出量
出量
Emissionsemissionsfrom land
use change
fromevent,
combustion
allocatedtoof fossil
20 years.
Reporting categories:
fuels, andEmissionsRemovalsindustrialGross emissions
and removals
tracking
processing Land
Reversals

農作物残渣の燃
焼、農機具の使⽤など、⼟地管理関連のネット
でのCO2排出量
Combustion ofagriculturalresiduals,
machinery use
on farms, etc.
(net CO2)

⽜のゲップ（メタン)、
肥料散布など、⼟地管理関連のネット⾮CO2排出量Enteric
emissions,Fertilizer
application(net nonCO2)*BECCS: Bioenergy with Carbon Capture andStorage **DACCS: Direct air capture(DAC) with
CCS(carbon capture and storage)

BECCS*やDACCS**
によって隔
離したもの
を地中に⼊
れたものか
らの漏出等
Net CO2emissions
fromgeologic
storage

⼤気から隔離したCO2を使った燃料(合成メタンなど)やCCSによる
CO2を隔離したコンクリー
トからのCO2
排出などNetCO2
emissionsfrom biogenic
product
storage

⽊材の燃焼
等⽣物起源
製品からの
CO2排出
Net CO2emissionsfrombiogenic
product
storage

Units = metric tonnes CO2e per year
Refer to Sample Reporting Template - Part 2 (Word file) for additional descriptive reporting
EmissionsLand emissions (net)

Emissions (non-land)

Emissions (non-land)

Land use change
emissionsLand management
net CO2 emissions

Land management
non-CO2 emissions

Net emissions of biogenic or TCDR CO2 stored in product* or geologic
carbon pools

Land management neremovals

Net CO2 emissions
from biogenic productstorage

Net CO2 emissions
from TCDR-based
product storage

Land management neremovals

NA

NA

NA

NA

NA

NA
NA

NA
NA
NA
NA
NA
NA
NA
NA

NA
NA
NA
NA
NA
NA
NA
NA

NA
NA

NA
NA

Net CO2 emissions
from geologic storage

Scope 1: Direct emissions from owned/controlled operations
Scope 2: Indirect emissions from the use of purchased or acquired electricity, steam, heating, and cooling

NA

NA

Scope 3: Indirect emissions in the value chain - Upstream
Category 1: Purchased goods and services
Category 2: Capital goods
Category 3: Fuel- and energy-related activities (not included in scope 1 or scope 2)
Category 4: Upstream transportation and distribution
Category 5: Waste generated in operations
Category 6: Business travel
Category 7: Employee commuting
Category 8: Upstream leased assets
Other

NA
NA

NA
NA

Scope 3: Indirect emissions in the value chain - Downstream
Category 9: Downstream transportation and distribution
Category 10: Processing of sold products
Category 11: Use of sold products
Category 12: End-of-life treatment of sold products
Category 13: Downstream leased assets
Category 14: Franchises
Category 15: Investments
Other

地中炭素プール
Geological carbon poolNA

⼟地炭素プール(Land carbon pool)NA

Copyright © 2023 Renewable Energy Institute. All Rights Reserved

NA
NA
NA

NA
NA
NA
NA

NA
NA

製品炭素プール
Product carbon pool
NA

NA
NA
NA

NA
NA
NA

18

⼟地利⽤変化︓２０年配分して計上/ Land use change: allocated for 20 years from the event

自然林を転換した土地における生産は、スコープ１・３
ともに２０年間排出量を計上（土地利用変化）
自然林からプランテーションへの転換は排出
Copyright © 2023 Renewable Energy Institute. All Rights Reserved

19Source: GHG Protocol, ”Sample reporting template, part1”

算定の基本的考え⽅/Basics of accounting (2/5)

nネット（差引後）除去については、任意報告。Net removals are optional, for land management, geologicalstorage, or product storage
n⼟地管理、地中貯留、製品貯留での除去となっている場合、任意で報告。
*BECCS: Bioenergy with Carbon Captureand Storage **DACCS: Direct air
capture(DAC) with CCS(carbon captureand storage)

Sample reporting template (Draft for Pilot Testing and Review, September 2022)
Part 1: Greenhouse gas inventory data
Notes:
Companies only have to report applicable categories
Reporting categories should not be summed across columns
Detailed category descriptions are hidden in Row 13; unhide to show more detail
Units = metric tonnes CO2e per year
Refer to Sample Reporting Template - Part 2 (Word file) for additional descriptive reporting

Reporting categories:
森林や⼟壌での炭素ストックの純(net)増加。
EmissionsRemovals
Biomass carbon
stock
increase on forest
Gross emissions
and removals
Land tracking
lands, soil carbon
stock increases on
Reversals
croplands

Emissions

Net emissions/removal = Gross emissions – Gross Removal
Net emissions of biogenic or TCDR CO stored in product* or geologic
nd emissions(net) net emissions, - for net removal)(+ forcarbon pools
純排出量/除去量 = 総排出量 – 総除去量
Net CO emissions
Net CO emissions
management
Land management
Net CO emissions（+の場合、純排出、ーの場合、純除去）
from biogenic productfrom TCDR-based
CO emissions
non-CO emissions
2

2

2

2

from geologic storage

Scope 1: Direct emissions from owned/controlled operations

2

2

storageproduct storage

NANA

NA Scope 2: Indirect emissions from the use of purchased
NA or acquired electricity,NAsteam, heating, and coolingNA
Scope 3: Indirect emissions in the value chain - Upstream
Category 1: Purchased goods and services
NA
NA
Category 2: Capital goods
NANA
Category 3: Fuel- and energy-related activities (not included in scope 1 or scope
NA 2)
Category 4: Upstream transportation and distribution
NANA
NA Category 5: Waste generated in operations
NA
Category 6: Business travel
NA
NA
Category 7: Employee commuting
NA
NA
Category 8: Upstream leased assets
NA
Other

NA
NA
NA
NA
NA
NA
NA
NA

左は⽣物由来製品（⽊材建築等）にてストックの純増があった場合、右はCCSで隔離した炭素を吸収させたセメン
Removals** (Net)
EmissionsLand Tracking
トなどの炭素ストック純増
Onleft
the orcase
Land management net
Net emissions of biogenic
orthe
TCDR COstoredisin product*
geologic
Gross biogenic
Landproductmanagement
COGnLand emissions
Net
(net)
removals with product storage*
Land tracking metrics
Emissions (non-land) Net removals with geologic storage
removalscarbon pools
emissionsremovals
where there is a net
Net biogenic
Net technologicalNet biogenic
Net technologicalIndirect land Net CO
Carbonemissions
Net CO emissions
Gross biogenic product COLand management
Land management
Land management net
Land use change
Net CO emissions
Land due to Land management n
increasestock
Emissions (non-land) removals withremovals withremovals withremovals withuse change
from opportunity
biogenicin
productfrom TCDR-based
emissions (e.g. fromremovalsemissionsnet CO emissions
non-CO emissions
occupation
removalsfromgeologic
storagegeologic storage
geologic storage
product storage
product storage
emissionscosts
storageproduct storage combustion)
biogenic
products(e.g.,NA
NA
NA
NAand onwood construction),is the net increase
NA
NA
NA
NA
NA
NA
NA the right NANANA
in carbon stock such as
cementthat
has absorbed
NA
NA
NA
NA
NA
NA
NA
NA
NA
NA
NA
NA
NA
NA
the
carbonsequestered
by
NA
NA
NA
NA
NA
NA
NA
NA
NA
NA
NA CCS.
NA
NA
NA
NA
NA
NA
NA
NA
NA
2

2

2

NA
NA

Scope 3: Indirect emissions in the value chain - Downstream
Category 9: Downstream transportation and distribution
NA
NA Category 10: Processing of sold products
NA
Category 11: Use of sold products
NA
NA Category 12: End-of-life treatment of sold products
Category 13: Downstream leased assets
Category 14: Franchises
Category 15: Investments
Other

NA
NA

NA
NA

NA
NA
NA

NA
NA
NA

左はBECCS*,
右はDACCS**による除去の純
増

NA
NA

NA
NA

NA
NA

NA
NA
NA

NA
NA
NA

⼟地炭素プール(Land carbon pool)
NA

NA

2

2

2

2

NA
NA
NA

NA
NA
NA

NA
NA

NA
NA
NA

NA
NA
NA

NA
NA

NA
NA

NA
NA

NA
NA
NA

NA
NA

NA
NA

NA
NA

NA
NA
NA

NA
NA
NA

地中炭素プール
Geological carbon poolNA2

製品炭素プール
Product carbon
pool
NA
NA
NA

Copyright © 2023 Renewable Energy Institute. All Rights Reserved

NA
NA
NA

NA

20

Source: GHG Protocol, ”Sample reporting template, part1”

算定の基本的考え⽅/Basics of accounting (3/5)

n間接的⼟地利⽤変化による排出量、炭素機会コスト、⼟地占有⾯積、のいずれかを報告。Need to
track and disclose either of, indirect land use change emissions, carbon opportunity cost, or land occupation.
Sample reporting template (Draft for Pilot Testing and Review, September 2022)
Part 1: Greenhouse gas inventory data

Reporting categories:
EmissionsRemovals
Gross emissions and removals
Land tracking
Reversals

Notes:
Companies only have to report applicable categories
Reporting categories should not be summed across columns
Detailed category descriptions are hidden in Row 13; unhide to show more detail
Units = metric tonnes CO2e per year
Refer to Sample Reporting Template - Part 2 (Word file) for additional descriptive reporting
Removals** (Net)Land management net
removals
Land management net
removals

Net removals with geologic storage
Net biogenic
removals withgeologic storage

Net technologicalremovals withgeologic storage

Scope 1: Direct emissions from owned/controlled operations

Land Tracking

Net removals with product storage*
Net biogenic
removals withproduct storage

Net technologicalremovals withproduct storage

NA

NA

NA2: Indirect emissions fromNA
NA heating, and cooling NA
Scope
the use of purchased orNA
acquired electricity, steam,Land
tracking metrics
Emissions(non-land)
Indirect land
Carbonuse change
opportunity
Emissions (non-land)emissionscosts

Emissions
Gross biogenic product CO 2
Land emissions (net)emissions

Gross land biogenic CO
andGross technologicaland or geologic
Gross CO 2 emisNetemissionsof biogenic
or TCDR CO2CO
storedin product*Lan
2 removals
2 removals
emissionsemissionsfrom geologic st
carbonpools

Gross biogenic
Gross biogenic product CO 2
Land management
Land management
Land
Land
use change
land CO 2
emissions (e.g. fromoccupation
emissionsnet CO2 emissions
non-CO2 emissions
combustion)
emissions**

NA

Gross emissions and gross removals

NA

Gross biogenic
Gross
Gross TCDR-based
Net CO2 emissions
Net CO2 emissions
Gross CO 2 emis
Net CO2 emissions
Lanland CO 2technologicalCO 2product COfrom biogenic
product
from
2 TCDR-based
from geologic st
from geologic storage
removals**
removals**emissionsstorageproduct storage

NA NA

NA

NA

NA

NA

NA

NA

NA
NA

NA
NA

NA
NA

NA
NA
NA
NA
NA
NA

NA
NA
NA
NA
NA
NA

NA
NA

NA
NA

NA
NA
NA

NA
NA
NA

Scope 3: Indirect emissions in the value chain - Upstream
NAservices
Category 1: Purchased goods andNA
Category 2: Capital goods

NA
NA

NA
NA

NA
NA

Category 3: Fuel- and energy-related activities (not included in scope 1 or scope 2)NANA 4: Upstream transportation
NA and distribution
NA
NA
Category
NA 5: Waste generated in operations
NA
Category
NA 6: Business travel
NA
NA
NA
Category
NA 7: Employee commuting
NA
NA
NA
CategoryNA
Category 8: Upstream leased assets
Other

NA
NA
NA
NA
NA
NA

NA
NA
NA
NA

NA

NA
NA
NA

NA
NA
NA

Scope 3: Indirect emissions in the value chain - Downstream
NA 9: Downstream transportation
NA
Categoryand distribution NA
NA 10: Processing of sold products
NA
NA
Category
NA
NA
Category 11: Use of sold products
NA 12: End-of-life treatment of sold products
Category
Category 13: Downstream leased assets
Category 14: Franchises
Category 15: Investments
Other

NA
NA

NA
NA

NA
NA
NA

NA
NA
NA

NA

NA

NA

NA

Copyright © 2023 Renewable Energy Institute. All Rights Reserved

NA
NA NA
NA
NA

NA
NA
NA

21

Source: GHG Protocol, ”Sample reporting template, part1”

算定の基本的考え⽅/Basics of accounting (4/5)

nグロス（差引前）の排出と除去の内訳を開⽰。⽣物起源製品の燃焼等からの排出、⼟地関連⽣物起源
CO2の排出と除去、技術的CO2 の排出と除去、地中貯溜からの排出量/Report gross emissions and removals
Sample reporting template (Draft for Pilot Testing and Review, September 2022)
Part 1: Greenhouse gas inventory data

Reporting categories:
EmissionsRemovals
Gross emissions and removals
Land tracking
Reversals

Net emissions/removal = Gross emissions – Gross Removal(+ for net emissions, - for net removal)
純排出量/除去量 = 総排出量 – 総除去量（+の場合、純排出、ーの場合、純除去）

Notes:
Companies only have to report applicable categories
Reporting categories should not be summed across columns
Detailed category descriptions are hidden in Row 13; unhide to show more detail
Units = metric tonnes CO2e per year
Refer to Sample Reporting Template - Part 2 (Word file) for additional descriptive reporting

emovals** (Net)Land Tracking

geologic storage

Net removals with product storage*

Net technologicalremovals withgeologic storage

Net biogenic
removals withproduct storage

Net technologicalremovals withproduct storage

Gross emissions and gross removals
EmissionsLand tracking metrics
Indirect land
use change
emissions

Carbonopportunity
costs

Land
occupation

Reversals (Gross biogenic product CO 2
Emissions (non-land)emissions

Gross land biogenic CO 2 removals and Gross technological CO 2 removals
Gross
CO 2 emissions
fromland- orReversals
Netandemissionsof biogenic
or TCDRReversals
CO2 stored
in product*
geologic from
Lan
Land emissions (net)based storage
geologic storage
emissionsemissionsfrom geologic storage
carbon pools

Gross biogenic product CO 2
Emissions(non-land)emissions
(e.g.
from
combustion)

Gross biogenic
Gross biogenic
Gross
Gross TCDR-based
Net CO emissions
Net CO emissionseLand management
Land management
Gross CO 2 emissions 2 Reported as reversals if 2not captured in theLand use change
Net CO2 emissions
Lanland CO 2
land CO 2technological CO 2
product CO 2from biogenic productfrom TCDR-based inventor
emissionsnet CO2 emissions
non-CO2 emissions
fromstorage
geologic storage
from geologic
emissions**
removals**
removals**emissionsstorageproduct storage

NA
Scope 1: Direct emissions NAfrom owned/controlled operations

NA

NA 2: Indirect emissions
NAfrom the use of purchased
NA or acquired electricity, steam, heating, and cooling
Scope

NA

NA

NA

NA

NA

NA

NA

NA
NA

NA
NA

NA
NA

NA

NA

NA
NA

NA
NA

NA
NA
NA

NA
NA
NA

NA
NA

NA

NA

NA
NA

NA
NA

Scope 3: Indirect emissions in the value chain - Upstream
NA
NA and services
Category
1: Purchased goods
NA
Category
2: Capital goods NA

NA
NA

NA
Category 3: Fuel- and energy-related
activities (notNA
included in scope 1 or scope 2)
NA
NANA
Category
4: Upstream transportationand distribution
NA in operations
NA
Category 5: Waste generated
NA
NA
Category
6: Business travelNA
NA
NA
NA
Category
7: Employee commuting
NA assets
NA
Category 8: Upstream leased
Other

NA

NA

NA

NA
NA
NA
NA
NA
NA

NA
NA
NA
NA

NA
NA
NA
NA
NA
NA

NA
NA

NA
NA

NA
NA

NA
NA
NA

Scope 3: Indirect emissions in the value chain - Downstream
NA
NA
NA
Category
9: Downstream transportationand distribution
NA
NA
Category
10: Processing ofNA
sold products
NA
Category
11: Use of sold products
Category 12: End-of-life treatment of sold products
NA
Category 13: Downstream NA
leased assets
NA
Category 14: Franchises NA
NA
Category 15: Investments NA

NA

NA

NA

NA

NA

NA

NA
NA
NA

NA
NA
NA
NA

NA
NA
NA

Other

Copyright © 2023 Renewable Energy Institute. All Rights Reserved

22Source: GHG Protocol, ”Sample reporting template, part1”

算定の基本的考え⽅/Basics of accounting (5/5)

n過去に「除去」と報告をした分で、要件を満たさなくなった（モニタリングをやめた、等）分について、まだ企業報告範囲内の場合は「排出」に含め、範囲外となっている場合は「反転」として報告。
nRemoval in previous year, which no longer meet the criteria(such as continuous monitoring) should be reported as removal if itis still in the boundary of the company, otherwise, should be reported as reversal.

duct CO 2duct CO 2
from)

Sample reporting template (Draft for Pilot Testing and Review, September 2022)
Part 1: Greenhouse gas inventory data

Reporting categories:
EmissionsRemovals
Gross emissions and removals
Land tracking
Reversals

Notes:
Companies only have to report applicable categories
Reporting categories should not be summed across columns
Detailed category descriptions are hidden in Row 13; unhide to show more detail
Units = metric tonnes CO2e per year
Refer to Sample Reporting Template - Part 2 (Word file) for additional descriptive reporting
Gross emissions and gross removals
Gross land biogenic CO 2 removals andemissions
Gross biogenic
land CO 2
emissions**

Gross biogenic
land CO 2
removals**

Reversals (of previously reported removals)

Gross technological CO 2 removals andemissions

Gross CO 2 emissions
from geologic storage

Grosstechnological CO 2
removals**

Gross CO 2 emissions
from geologic storage

Gross TCDR-based
product CO 2
emissions

Reversals from landReversals fromEmissions (non-land)
based storage
geologic storage

Land
Reversalsemissionsfrom product(net)storage*

Net emissions of biogenic or TCDR CO2 stored in product* or geologic
carbon pools

Land management net
removals

Net CO2 emissions
from biogenic productstorage

Net CO2 emissions
from TCDR-based
product storage

Land management net
removals

NA

NA

Reported as reversals if not captured inLand
the emissions
inventoryLand
becausemanagement
the carbon poolsLand
are nomanagement
longer part of the Net CO2 emissions
use change
Emissions (non-land)
inventoryboundary in thenet
reportingyear
emissions
CO2 emissions
non-CO2 emissions
from geologic storage

Scope 1: Direct emissions from owned/controlled operations

NA

Scope 2: IndirectNAemissions fromNA
the use of purchasedNAor acquired electricity, steam, heating, and coolingNA

Emissions

NA

NA

NA

NA
NA

NA
NA
NA

NA
NA
NA
NA

NA

NA
NA
NA
NA
NA

NA
NA

NA
NA
NA

NA
NA

NA

NA

NA

NA

NA

NA
NA
NA

NA
NA

NA
NA
NA

NA
NA
NA

NA
NA
NA
NA
NA

NA

NA
NA
NA
NA
NA

NA
NA
NA
NA
NA

NA
NA
NA
NA

NA
NA

NA
NA
NA

NA
NA

NA
NA

NA
NA

NA
NA
NA

NA
NA
NA

Scope 3: Indirect emissions in the value chain - Upstream
Category 1: Purchased goods and services
Category 2: Capital goods
Category 3: Fuel- and energy-related activities (not included in scope 1 or scope 2)

NA
NA

Category 4: Upstream transportation and distribution
Category 5:NA
Waste generated in operations
NA
Category 6: Business travel
Category 7: Employee commuting
Category 8: Upstream leased assets
Other

NA
NA
NA

NA
NA

NA

NA
NA

Scope 3: Indirect emissions in the value chain - Downstream
Category 9: Downstream transportation and distribution
Category 10:
NAProcessing of sold products
NA
Category 11: Use of sold products
NAEnd-of-life treatment
NAof sold products
Category 12:
Category 13: Downstream leased assets
Category 14: Franchises
Category 15: Investments
Other

NA
NA
NA

NA
NA

NA

NA
NA

NA
NA
NA

NA
NA
NA
NA

Copyright © 2023 Renewable Energy Institute. All Rights Reserved

23

r
ge

SBT FLAG⽬標の事例 / FLAG TARGET SETTING EXAMPLESCOMPANY A
FOOD RETAIL COMPANY食品小売
required to set a FLAG target• Company A is a large Chinese foodretail (FLAG designated sector)
company that specializes in grocery
items and general merchandise. A社
は大規模な中国の食品小売企業 (FLAG
指定セクター) であり、食料品と日用雑貨を専門に扱っています。

2019

FLAG
MtCO2eScope 1
Scope 2
Scope 3
合計

0
0
20
20

A社はスコープ3FLAG温室効果ガス排出量を2019年比で2027年までに総量で24%削減することを約束します*Company A commits to reduce absolute scope 3 FLAGGHG emissions by 24% by 2027 from a 2019 base year*.

*目標にはFLAG排出と除去が含まれます。The target includes FLAG emissions
and removals.

Source: SBTi

Copyright © 2023 Renewable Energy Institute. All Rights Reserved

Energy/indu
合計排出量
stry
Total
MtCO2e
1
1
0.015
0.015
30
50
31.01551.015

Scope 3 Category

FLAG Emissions(million tCO2e)

1. Purchased goods and services20

2. Capital goods0

3. Fuel and energy-related activities

0

4. Upstream transportation and distribution

0

5. Waste generated in operations

0

6. Business travel0

7. Employee commuting

0

8. Upstream leased assets

09. Downstream transportation anddistribution

0

10. Processing of sold products

0

11. Use of sold products

0

12. End of life treatment of sold products

024

SBT FLAG⽬標の事例 / FLAG TARGET SETTING EXAMPLESCOMPANY B
PALM OIL COMPANYパーム油企業
required to set a FLAG target• Company B is a large palm oil•company (FLAG designatedsector) based in Indonesia.
B社は大規模なパーム油製造企業(FLAG指定セクター) であり、インドネシアに本拠地があります。

2020

FLAG
Million tCO2e

Scope 1
Scope 2*
Scope 3
Total

2.1
0
0.55
2.65

Energy /Industry
Million tCO2e
0.6
0.010
0.23
0.61

Total
Emissions
2.7
0.010
0.78
3.481

FLAG SCOPE 1● Includes all emissions occurring from the company’s oil palm

plantations. Most of the company emissions comes from land
conversion. ここには当社のアブラヤシプランテーションからの排B社はスコープ一1と3のFLAG温室効果ガス排出量を、2020年
出を全て含みます。ほとんどの排出は土地転換によるものです。
比で2030年までに総量で16%削減することを約束します*。
FLAG SCOPE 3
Company B commits to reduce absolute scope 1 and 3 FLAGGHG emissions by 16 % by 2030 from a 2020 base year*.
● Includes all land emissions occurring from external sources*目標にはFLAG排出と除去が含まれます。The target includes FLAG emissions and(25% of the company’s processed fruits come from landremovals.
partners). 外部からの調達による全ての土地関連排出を含む (この会社の加工果物の25%は土地パートナーから調達しています)。

Source: SBTi

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