手法を比較

	カーボン会計（Carbon Accounting）	LMDI分解
分野	持続可能性	持続可能性
系統	Process / pipeline	Regression model
提唱年	2004	2005
提唱者	WRI/WBCSD Greenhouse Gas Protocol	B. W. Ang
種類	Process pipeline / Environmental accounting	Index-based factor decomposition
原典	World Resources Institute & WBCSD (2004). The Greenhouse Gas Protocol: A Corporate Accounting and Reporting Standard (Revised ed.). ISBN: 978-1-56973-568-8	Ang, B. W. (2005). The LMDI approach to decomposition analysis: a practical guide. Energy Policy, 33(7), 867–871.
別名	GHG Accounting, Greenhouse Gas Accounting, Corporate Carbon Footprinting, Karbon Muhasebesi	Logarithmic Mean Divisia Index, LMDI-I Additive Decomposition, LMDI-II Multiplicative Decomposition, Logaritmik Ortalama Divisia İndeksi
関連	3	2
概要	Carbon accounting is a systematic process-pipeline method for identifying, quantifying, and reporting an organization's greenhouse gas (GHG) emissions in CO₂-equivalent units. Codified by the WRI/WBCSD Greenhouse Gas Protocol in 2004, it is used by corporations, governments, and NGOs to measure their climate impact, set reduction targets, comply with regulatory disclosure requirements, and track progress toward net-zero commitments.	Log-Mean Divisia Index (LMDI) Decomposition is a quantitative technique for attributing changes in an aggregate indicator — most commonly energy consumption or CO₂ emissions — to its underlying driving factors, such as activity level, structural mix, and intensity. Introduced in its definitive practical form by B. W. Ang in 2005, LMDI builds on Divisia index theory and uses the logarithmic mean as a weighting function to achieve a mathematically perfect, residual-free decomposition.