ESRS Standard
ESRS Standard
36. The objective of this DR is to enable an understanding of the role of internal carbon pricing in guiding the undertaking's strategic and operational decision-making to reduce GHG emissions.
37. The undertaking shall disclose information related to its use of internal carbon pricing schemes, namely:
(a) an explanation of whether and how the undertaking applies carbon pricing in decision-making (for example, investment decisions, transfer pricing and scenario analysis) and the consistency of the prices used versus the prices used in the financial statement for impairment tests; and
(b) the average carbon price per metric tonne of GHG emissions for each internal pricing scheme.
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