Centro de Mando de Sostenibilidad 13 elementos
Internal Carbon Pricing Program Checklist
Esta lista de verificación está en inglés.
Design and operationalize an internal carbon pricing mechanism to embed climate costs into capital allocation and business decision-making.
CDP GuidanceTCFD
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Objectives & Scope
- Have the objectives of the internal carbon price (behavior change, revenue, risk management) been defined? *
- Has the type of mechanism (shadow price, internal fee, implicit price) been selected? *
- Is the scope of emissions and business decisions the price applies to defined? *
Price Setting
- Is the price level informed by external references such as SCC, regulatory prices, or abatement cost curves? *
- Does the price account for a forward trajectory that rises over time? *
- Is the price differentiated by geography or business unit where appropriate? *
- Enter the internal carbon price in currency per metric tonne CO2e.
Application in Decisions
- Is the carbon price integrated into capital expenditure and investment appraisal? *
- Are project NPV and payback calculations adjusted for the carbon price? *
- If an internal fee is used, is the collected revenue allocated to low-carbon projects? *
Governance & Disclosure
- Is there clear ownership and governance for maintaining and reviewing the carbon price? *
- Is the internal carbon price disclosed through CDP or other reporting channels? *
- Is the effectiveness of the mechanism periodically evaluated against its objectives? *
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