Under the Kyoto Protocol emissions trading is encouraged as a means for industrialised countries to fulfil their emission reduction commitments. As new emissions trading schemes emerge, greenhouse gas emissions could have a direct impact on the value of your company’s assets and liabilities.
The concept of greenhouse gas (GHG) emissions trading stems from the Kyoto Protocol. More than 170 countries that signed the protocol have committed to reduce their collective greenhouse gas emissions with at least five percent compared to the 1990 by 2008-2012. To meet this target, cuts have to be made by the national industries and individual large companies. A trading scheme provides countries, companies, and organisations with the flexibility to determine the most economic means to reduce emissions.
In Europe, the European Directive on Emissions Trading (EU ETS) is implemented. Companies covered by the scheme will have to limit their CO2 emissions according to allocated allowances. Companies that fail to meet their emissions allowance will be penalised while companies who perform below the target can sell surplus allowances or retain them for later use. Under the European scheme CO2 -emissions become a liability or an asset depending on the company's ability to manage its emissions.
In a national emissions trading scheme, companies can cut their own emissions by buying compensation credits from companies that are performing at a level where their emissions are well below the actual emission allowance.
The various national schemes have different rules and requirements for how to perform the transactions. Please contact us for further information.