手法を比較

	カーボン会計（Carbon Accounting）	LMDI分解	物質フロー解析（MFA）
分野	持続可能性	持続可能性	持続可能性
系統	Process / pipeline	Regression model	Process / pipeline
提唱年	2004	2005	2004
提唱者	WRI/WBCSD Greenhouse Gas Protocol	B. W. Ang	Brunner & Rechberger
種類	Process pipeline / Environmental accounting	Index-based factor decomposition	Quantitative systems accounting method
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.	Brunner, P. H., & Rechberger, H. (2004). Practical Handbook of Material Flow Analysis. Lewis Publishers. ISBN: 978-1-56670-604-9
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	Substance Flow Analysis, Bulk-MFA, Material Flux Analysis, Malzeme Akış Analizi
関連	3	2	3
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.	Material Flow Analysis (MFA) is a systematic method for quantifying the flows and stocks of materials within a defined system boundary over a specified time period. Introduced comprehensively by Paul H. Brunner and Helmut Rechberger in their 2004 handbook, MFA applies mass-balance principles to track how raw materials, products, wastes, and emissions move through industrial, urban, or national metabolisms, enabling evidence-based resource management and waste policy.