Internal carbon price
ESG & GovernanceA price per tonne of emissions that a company uses in its own decisions, even where no external carbon price applies.
A shadow price is a notional cost added to investment appraisals to test whether a project still makes sense if carbon is priced in future. An internal fee is an actual charge on business units, with the money often used to fund low-carbon projects. IFRS S2 asks companies to disclose whether and how they use an internal carbon price. Compare the price used with likely future CCTS, EU ETS or CBAM prices.
Related terms
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