2017 年 13 巻 1 号 p. 50-59
The objective of this study is to explicate a greenhouse gas emissions database of listed companies in Japan, developed by Japan LCA Society Environmental Information Study Group. The database has its boundary of domestically consolidated listed companies, which reflects corporate stock ownership of the listed companies disclosed on the basis of Global Warming Act. Emissions of subsidiaries and related companies are allocated to their parent companies in the boundary. The amount of the greenhouse gas emissions is calculated in accordance with the shareholder ratio, though the method of allocating emissions of subsidiaries and related companies to a parent company is also employed. We consider that this exhaustive database that contains individual companies’ greenhouse gas emissions provides a useful base for the study of environmental behavior analysis of companies and environmental efficiency as well as policy planning.