Basic Study on Introduction of the Global-scale LCIA Method “LIME-3” into Environmental Accounting of Local Governments

Environmental accounting should be performed by both private companies and local governments. However, it may be difficult for government agencies to objectively measure their current environmental impact, and there is currently no internationally standardized methodology of environmental accounting for local governments. This study therefore attempts to incorporate life cycle impact assessment (LCIA) into the calculation of environmental loads for administrative divisions. In LCIA, environmental loads for several impact categories, such as “Climate change” and “Land use,” are integrated into a simple indicator expressed in terms of monetary units. This study leverages the LIME-3 assessment theory, one of the endpoint-type and global-scale LCIA methods. Annual environmental loads for administrative divisions in 42 countries were measured in a tentative assessment. Results showed that the annual damages for the 42 countries to be USD 10.5 trillion. Assessment results are shown on the world map to highlight the regionality of the damages in the 42 countries’ administrative divisions. This study seeks to provide new knowledge that local governments around the world can use in environmental accounting.