ESG POLICY & STRATEGY
Free Allocations Under the Emissions Trading Scheme: Are They Grounds to Postpone Reduction Investments?
Free allocations under the emissions trading scheme do not automatically account for actual procurement needs and the impact of reduction investments. This article analyzes how to classify the scope of the fourth planning period and provides criteria for finance teams and operational sites to compare purchasing, operational improvements, and facility investments using identical timelines and costs.

When companies subject to the emissions trading scheme (ETS) evaluate reduction facilities, can they postpone investments simply because they have received free emission allowances?…
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