2014 Fiscal Year Final Research Report
Accounting for carbon credits generated with the sequestration functions in forestlands and the evaluation of regeneration schemes in timber-farming business utilized with the carbon credits
| Project/Area Number |
23530606
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| Research Category |
Grant-in-Aid for Scientific Research (C)
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| Allocation Type | Multi-year Fund |
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| Section | 一般 |
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| Research Field |
Accounting
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| Research Institution | Kurume University (2014)
Otemon Gakuin University (2011-2013) |
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Principal Investigator |
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| Project Period (FY) |
2011-04-28 – 2015-03-31
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| Keywords | 森林 / クレジット / 会計処理 / 林業再生 / 保証 / 税制 |
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| Outline of Final Research Achievements |
This research investigates how much positive effect with the monetary values of the carbon-offset credits derived from CO2 absorption function in forests can be observed in the timber-farming business.
As results of intensive interviews and surveys to the individual timber-farmers and timber-farming companies who generate the carbon credits to distribute, as well as the consultants and financial institutions who mediate transactions of the credits in the market, although the potential positive effects are expected, it has become clear that in the current state of Japan “visible value“ of the carbon credits to the timber-farmers’ performance is very limited.
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| Free Research Field |
会計学・森林科学
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