BAM! A New Carbon Tariff

BAM! A New Carbon Tariff

Just in time for Christmas, this week the European Union agreed on a Carbon Border Adjustment Mechanism - CBAM. CBAM is more than just another acronym in the jargon-heavy sustainability world, it’s a new tariff on the carbon ‘intensity’ of products imported into the EU.?

The EU parliament stated that CBAM will “equalize the price of carbon…under the EU Emissions Trading System (ETS) and the one for imported goods.” The CBAM will cover a range of goods and sectors such as electricity, fertilizers, aluminum, cement, steel, iron,? hydrogen and other products.

When finalized, importers will need to buy “CBAM certificates” to make up the difference “between the carbon price paid in the country of production and the price of carbon allowances in the EU ETS.”?

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A Global Price on Carbon?

As the world’s largest trading bloc with the largest carbon market, the new carbon tariff will have global implications.

European Commission VP Frans Timmermans explained the need for the tax: “If other [countries] don’t comply with…the Paris agreement…you will see European industry move [there]. That would render our climate action useless.”

Pascal Canfin, chair of the EU parliament’s environment committee, said: “For the first time, we are going to ensure fair treatment between our companies, which pay a carbon price in Europe, and their foreign competitors, which do not. This is a major step that will allow us to do more for the climate while protecting our companies and our jobs.”

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Getty Images

Carbon Trade War?

The agreement still needs to be confirmed and adopted by member states before it is final. While it was designed to comply with the World Trade Organization rules, it’s likely to spark a new trade dispute. We reported last week that trade tensions are building over US subsidies for carbon reductions and new tariffs - even ones designed to fight climate change - will set off alarms.

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Pixabay

Nature Gets a Standard

Answering the question of what’s next for the International Sustainability Standards Board (ISSB), Chairman Emmanuel Faber announced that they will add new disclosure standards on the impacts and risks related to natural ecosystems and the “just transition.” At this week’s UN biodiversity summit (COP15) Faber said: “We have decided that we will immediately advance work to build from the climate standards… to [add] natural ecosystems, deforestation, biodiversity and the connection to the just transition.”

This move will impact many companies as major jurisdictions around the world use the ISSB standards to mandate sustainability reporting. The new framework from the Taskforce on Nature-related Financial Disclosures (TNFD) will be an influence for the new standard.??

Faber added: “Nature is one of the first victims of climate change, but it is also a provider of solutions. Nature-based solutions are here. We do not put a value on them – but we will tomorrow, through the disclosures we are going to work on.”

Also, ISSB approved new concepts of “value and sustainability” in its generic “S-1” sustainability standard after they struggled with the definition of “value creation.”

Vice chair Sue Lloyd said: "S1 will describe how an entity relies on resources and relationships to create value for itself and its investors."??

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A Better COP??

It seems longer, but the big UN climate meeting in Egypt - COP27 - wrapped up just two weeks ago. After a shaky process and no movement on global warming targets, the calls for reform kept coming.?

With the clock ticking toward climate disaster, COP organizers insist on a laborious consensus approach requiring widely disparate nations to agree on everything. Critics also complain that the whole process is becoming too business-friendly to the detriment of other perspectives and voices and generally a waste of time and resources. “We cannot afford to have another climate summit like this one,” says WWF’s Manuel Pulgar-Vidal, a former COP president.?

Now, the new UN climate chief Simon Stiell, is planning a shake-up of the annual international summit to make it as “effective as possible.”? Efficiency leading to action cannot come soon enough!

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Credit: World Economic Forum

Republicans Target the “New Emperors”

In another sign of the battles to come next year, Republicans on the Senate Banking Committee issued a paper outlining the GOPs beef with the big asset managers. They singled out three - BlackRock, State Street and Vanguard (this was drafted before Vanguard dropped its net zero commitment last week) - that collectively manage ~$20T - claiming the firms “proudly use the voting power gained from their investors’ money to advance liberal social goals known as ESG (environmental, social, and governance) and DEI (diversity, equity, and inclusion).”

BlackRock’s response said “the conclusions are built on flawed premises and risk harming millions of everyday investors that rely on mutual funds and exchange-traded funds to help them retire with dignity,”?

Vanguard added its interests "are squarely aligned with empowering everyday investors to reach their long-term financial goals, leaving management decisions to companies and public policy decisions to policymakers.”?

Interestingly, both Vanguard and BlackRock are taking steps to give investors more of a voice in proxy voting.?

Taking the rhetoric up a notch as only the New York Post can do, under the subtle headline “Fighting back against the thuggish ‘ESG’ woke agenda” - Betsy McCaughey wrote: “... even if you don’t invest at all but you pay taxes, ESG puts you at risk. You’ll be on the hook when states invested in ESG funds incur losses and have to come to taxpayers for more money.”

Wharton’s Witold Henisz, pushed back - saying ESG isn’t about ideology; it’s about economics. We’re not introducing non-economic factors, we’re including economic factors that have historically been omitted. Instead of measuring impact in terms of frowny faces to smiley faces, let’s just measure things in dollars, the same way we measure everything else about companies - in dollars.”

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SeekPNG.com

Australian Carbon Rules Gain Support

The Australian government is eyeing new regulations for companies to report on the financial risks of climate change. The move drew immediate support from the financial services industry in a joint statement: “Mandatory disclosure will help investors and customers make better decisions, regulators combat greenwashing, and businesses identify and manage sustainability-related risks and opportunities.”

The regulation will align to the framework from the Task Force on Climate Related Financial Disclosures (TCFD) and adopt the standards from the International Sustainability Standards Board (ISSB) when final.

Aussie Treasurer Jim Chalmers also announced new penalties for corporate “greenwashing” as part of a shakeup of financial reporting rules that will force businesses and investors to demonstrate how they are helping to reach net zero.

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Photo by Jamie Coupaud on Unsplash

HAPPY HOLIDAYS

Dear Reader,?

In nearly two years of writing this weekly newsletter, it has become a labor of love. It wasn’t long ago that there was not much news in this category. Now, sorting through the deluge of ESG and Climate News, highlighting major developments, and attempting to translate it all into plain language takes a minute. Sustainability is a top priority for all humanity and has emerged into all sectors of our society.??

This year, our little newsletter exceeded 20,000 subscribers and the audience continues to grow in numbers, breadth and engagement.?

I truly appreciate all of your support, tips, re-posts and helpful comments. We will take some time off from the weekly schedule and return soon with the top ESG predictions for 2023.?

Until then, please know how much I appreciate you.??

My best wishes for a safe, warm and happy holiday season.??

Tim Mohin

NOTABLE NEWS

Susan Bergersen MAICD

Executive, Strategic Projects

2 年

Yes, thanks for posting. The ESG developments are indeed challenging to keep across with the various global entity principles as well and jurisdictional specific regulations and more changes to come. I am now a subscriber!

Nina Gardner

Corporate sustainability advisor, ESG risk analyst, teacher of Business & Human Rights, Gender activist

2 年

Tim, keep it going. You are doing an amazing job pulling all the ESG developments together— which are becoming hard to follow there are so many these day! I expect the hearings in Congress next year will be a bit of a circus but look forward to some CEO push back.

Mark Wagner

Founder & VP that Helps Businesses Save Money w/Patented Waste & Energy Efficiency as a Service with NO-Upfront COSTS. Producing 40-65% Savings, Increase Sustainability, Reduce Waste & Energy for People, Profit & Planet

2 年

Hey Tim great article. Wanted to see if you had any news on energy efficiency certificates For the future monotization of them from tracking reductions in energy usage. Thanks for any ideas and support.

Neil Wilkins

Consulting geologist

2 年

The EU is trying to force the rest of the world to pay for bad policy in the EU.

Jason McDonald

Sr. Manager, Procurement at Sara Lee Frozen Bakery | MBA

2 年

Tim, I just discovered your newsletter this year and couldn't be more thankful to you and your efforts in putting it together. Thanks for doing what you do, have a great holiday and happy new year.

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