Document42a2d6f3-4d7d-4d67-a0a5-c807378c4251GenCon0b9a24c0-4252-47bd-93c7-46c9173353bfGenCone8e5df22-7015-4deb-9585-e21487616c03Section25522df3-3cb0-4319-b011-8a96b1011a05truefalseTextcf81b049-f933-4c1c-abf9-02f1da016cd5truefalsefalsefalsefalsefalsefalsefalsefalse0falseNormal1Text473a3ee7-e989-4f30-8844-c5a56ccf4534truefalsefalsefalsefalsefalsefalsefalsefalse0falseNormal1Text6b3bfd57-a14c-48a2-976d-a93365d02d53truefalsefalsefalsefalsefalsefalsefalsefalse0falseNormal1Text61b0ea95-b2df-42f1-9df6-99eeff17d225truefalsefalsefalsefalsefalsefalsefalsefalse0falseNormal1Textf960175c-5563-4af2-ae85-76b75c205336truefalsefalsefalsefalsefalsefalsefalsefalse0falseNormal1Text5dea0a1f-ee01-4196-bff2-6ade7619d1adtruefalsefalsefalsefalsefalsefalsefalsefalse0falseNormal1Text2ba5e54e-0a6f-4583-befd-286c68afe7c8truefalsefalsetruefalsefalsefalsefalsefalse0Carbon Taxation MechanismfalseNormal1001falsefalsefalsetruefalse0003false1800Defaultfalsetrue0000000000Arabicfalsefalse0Tabfalse1Sectionee1770ad-3e38-46e4-9da0-196c65764559Paragraph203ba427-f759-4658-9034-812d9422791dtruefalseTexttruefalsefalsefalsefalsefalsefalsefalsefalse0falseNormal1Texttruefalsefalsefalsefalsefalsefalsefalsefalse0This paper was inspired by result of an update to the falseNormal1TextText25bea8a5-7626-4825-8517-1e4c58acb783truefalsetruefalsetruefalsefalsefalsefalse3<?xml version="1.0" encoding="utf-16"?><ClipboardLinkObject xmlns:xsi="http://www.w3.org/2001/XMLSchema-instance" xmlns:xsd="http://www.w3.org/2001/XMLSchema"><PathName>http://www.silvaelm.co.uk/about.shtml</PathName><RelativePath /><DocumentIdentifier /><EntityIdentifier /><FileType>Uri</FileType><LinkType>ExternalAbsolutePath</LinkType><LinkActivation>ProcessStart</LinkActivation><DisplayText>Silva Elm About webpage</DisplayText><Superscript>false</Superscript><Tooltip>The name and development history</Tooltip><Tag /><Attributes /></ClipboardLinkObject>falseXRef2truefalsetruefalsetruefalsefalsefalsefalse3Silva Elm About webpagetrueNormal1Texttruefalsefalsefalsefalsefalsefalsefalsefalse0 tracking the background leading to the Silva Elm name and subsequent history of developments culminating in the design of the Sense Editor. The Sense Editor was a spin-off development of a preceding Environmental Reporting software package with design based on the falseNormal1TextText8d887539-1a94-4b83-9d64-4da2731d2478truefalsetruefalsetruefalsefalsefalsefalse3<?xml version="1.0" encoding="utf-16"?><ClipboardLinkObject xmlns:xsi="http://www.w3.org/2001/XMLSchema-instance" xmlns:xsd="http://www.w3.org/2001/XMLSchema"><PathName>https://www.gov.uk/government/publications/environmental-reporting-guidelines-including-mandatory-greenhouse-gas-emissions-reporting-guidance</PathName><RelativePath /><DocumentIdentifier /><EntityIdentifier /><FileType>Uri</FileType><LinkType>ExternalAbsolutePath</LinkType><LinkActivation>ProcessStart</LinkActivation><DisplayText>UK's DEFRA Environmental Reporting - Guidelines for Company Reporting on Greenhouse Gas Emissions</DisplayText><Superscript>false</Superscript><Tooltip>Link is to the more recent guidelines</Tooltip><Tag /><Attributes /></ClipboardLinkObject>falseXRef2truefalsetruefalsetruefalsefalsefalsefalse3UK's DEFRA Environmental Reporting - Guidelines for Company Reporting on Greenhouse Gas EmissionstrueNormal1Texttruefalsefalsefalsefalsefalsefalsefalsefalse0.falseNormal1TextTextbd8b7a42-5554-4496-8b99-d9d118ed05bftruefalsetruefalsefalsetruefalsefalsefalse0<?xml version="1.0" encoding="utf-16"?><ClipboardLinkObject xmlns:xsi="http://www.w3.org/2001/XMLSchema-instance" xmlns:xsd="http://www.w3.org/2001/XMLSchema"><PathName /><RelativePath /><DocumentIdentifier>42a2d6f3-4d7d-4d67-a0a5-c807378c4251</DocumentIdentifier><EntityIdentifier>f0bfeac4-4b54-4d22-b3ef-fb4bf1d8355b</EntityIdentifier><FileType>SenseDocument</FileType><LinkType>Citation</LinkType><LinkActivation>ProcessStart</LinkActivation><DisplayText>[1]</DisplayText><Superscript>true</Superscript><Tooltip>2013. 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The requirements remain wholly inadequate with direct and energy (indirect) energy related emissions reported only: outsourced emissions accounting is excluded. As a result, enterprises may grandly announce progress in emissions reduction while outsourcing emissions responsibility to upstream and downstream supply chain providers. The falseNormal1TextText2034845e-210b-4385-8a6a-63e06779077atruefalsetruefalsetruefalsefalsefalsefalse3<?xml version="1.0" encoding="utf-16"?><ClipboardLinkObject xmlns:xsi="http://www.w3.org/2001/XMLSchema-instance" xmlns:xsd="http://www.w3.org/2001/XMLSchema"><PathName>https://www.parliament.uk/business/committees/committees-a-z/commons-select/energy-and-climate-change-committee/news/consumption-published/</PathName><RelativePath /><DocumentIdentifier /><EntityIdentifier /><FileType>Uri</FileType><LinkType>ExternalAbsolutePath</LinkType><LinkActivation>ProcessStart</LinkActivation><DisplayText>outsourcing of manufacturing</DisplayText><Superscript>false</Superscript><Tooltip /><Tag /><Attributes /></ClipboardLinkObject>falseXRef2truefalsetruefalsetruefalsefalsefalsefalse3outsourcing of manufacturingtrueNormal1Texttruefalsefalsefalsefalsefalsefalsefalsefalse0 to Asia, notably China, is an obvious example and to an extent allowed the UK to claim significant reductions in global emissions since 2010. falseNormal1truefalsefalsefalsetrue0003false1200DefaulttruefalsetruefalsetruefalseNormal00Paragraph736d1117-4cb8-4fd4-8867-e2655f79a5e3truefalseTexttruefalsefalsefalsefalsefalsefalsefalsefalse0With the UK a signatory to both the Kyoto and subsequent Paris climate change falseNormal1TextTextd654f0c0-3fc8-4bd9-932b-2d348f9bbfe3truefalsetruefalsetruefalsefalsefalsefalse3<?xml version="1.0" encoding="utf-16"?><ClipboardLinkObject xmlns:xsi="http://www.w3.org/2001/XMLSchema-instance" xmlns:xsd="http://www.w3.org/2001/XMLSchema"><PathName>https://www.researchgate.net/publication/335383949_Effectiveness_of_the_Paris_Agreement</PathName><RelativePath /><DocumentIdentifier /><EntityIdentifier /><FileType>Uri</FileType><LinkType>ExternalAbsolutePath</LinkType><LinkActivation>ProcessStart</LinkActivation><DisplayText>Protocols</DisplayText><Superscript>false</Superscript><Tooltip>Effectiveness of the Paris Agreement</Tooltip><Tag /><Attributes /></ClipboardLinkObject>falseXRef2truefalsetruefalsetruefalsefalsefalsefalse3ProtocolstrueNormal1TextText68fb2c7b-a972-4995-a05b-103b0793ea70truefalsetruefalsefalsetruefalsefalsefalse0<?xml version="1.0" encoding="utf-16"?><ClipboardLinkObject xmlns:xsi="http://www.w3.org/2001/XMLSchema-instance" xmlns:xsd="http://www.w3.org/2001/XMLSchema"><PathName /><RelativePath /><DocumentIdentifier>42a2d6f3-4d7d-4d67-a0a5-c807378c4251</DocumentIdentifier><EntityIdentifier>b24cc32b-05a1-4898-bb5b-eea7f306d37a</EntityIdentifier><FileType>SenseDocument</FileType><LinkType>Citation</LinkType><LinkActivation>ProcessStart</LinkActivation><DisplayText>[2]</DisplayText><Superscript>true</Superscript><Tooltip>Warne, Ibrahim. 2019. Effectiveness of the Paris Agreement. [online]. [viewed 07 November 2020]. Available from: https://www.researchgate.net/publication/335383949_Effectiveness_of_the_Paris_Agreement</Tooltip><Tag /><Attributes /></ClipboardLinkObject>falseXRef2truefalsetruefalsefalsetruefalsefalsefalse0[2]trueNormal1Texttruefalsefalsefalsefalsefalsefalsefalsefalse0, it becomes apparent throughout this study that the failure to reign in greenhouse gas emissions is systemic by not only inadequately tackling the issue of emissions outsourcing, but also by not providing a framework to establish realistic carbon pricing at a truly international level, by allowing the use of underpriced carbon offsets, by recommending the use of an inappropriately long (100 year) climate metric time horizon for the measurement of both emissions and emission reductions and by not ensuring adequate climate financing.falseNormal1truefalsefalsefalsetrue0003false1200DefaulttruefalsetruefalsetruefalseNormal00Paragraph68f6175d-be49-4151-9149-e15cf7ffc6f4truefalseTexttruefalsefalsefalsefalsefalsefalsefalsefalse0This paper examines each aspect of the perceived deficiencies of the Paris Climate Change Agreement and attempts to counter these within the context of a proposed global Carbon Taxation Mechanism comprising a Carbon Added Tax, Carbon Relief Vouchers as a taxation cushion and Carbon Additionality Schemes to generate Carbon Additionality Certificates within a framework of unified carbon pricing and taxation.falseNormal1truefalsefalsefalsetrue0003false1200DefaulttruefalsetruefalsetruefalseNormal00truefalseTextfd3584b2-baa0-4add-bd04-9361b3386bc7truefalsefalsetruefalsefalsefalsefalsefalse01. trueNormal1Text07323f7b-2445-4e35-8f8b-129137238fb8truefalsefalsetruefalsefalsefalsefalsefalse0IntroductionfalseNormal1001truefalsetruefalsefalse0003false1600Defaulttruetrue0000000000Arabicfalsefalse0Tabfalse1Section825eea17-125d-4d00-b617-eda949028300Paragraph4912ac09-fde2-43a0-8940-693490bd20c4truefalseTexttruefalsefalsefalsefalsefalsefalsefalsefalse0falseNormal1Texttruefalsefalsefalsefalsefalsefalsefalsefalse0There are two, falseNormal1Texttruefalsefalsefalsefalsefalsefalsefalsefalse0diametric opposite, outsourcing issues that must be understood in order to plan a pathway towards effective climate change mitigation:falseNormal1truefalsefalsefalsetrue0003false1200DefaulttruefalsetruefalsetruefalseNormal00Bullet49759a9a-9b49-40e5-962c-6e4c6f00900atruefalseTexttruefalsefalsefalsefalsefalsefalsefalsefalse0? trueNormal1Texttruefalsefalsefalsefalsefalsefalsefalsefalse0Outsourced GHG Emissions measured in tonnes of CO2-eq. falseNormal1truefalsefalsefalsefalse0000false000DefaultfalsefalsefalsefalsefalsefalseNormal000Bulletf5706035-d13a-4119-a0e9-81079d9bb9aaBullet1ab152b7-e438-417d-b473-6f48fa6f376btruefalseTextd46df480-deaf-4143-9e14-dc88b2c6e0b8truefalsefalsefalsefalsefalsefalsefalsefalse0? trueNormal1TextTextd5e83801-2493-44fe-bb0b-e8106195fdc7truefalsetruefalsetruefalsefalsefalsefalse3<?xml version="1.0" encoding="utf-16"?><ClipboardLinkObject xmlns:xsi="http://www.w3.org/2001/XMLSchema-instance" xmlns:xsd="http://www.w3.org/2001/XMLSchema"><PathName>https://www.vox.com/2020/2/27/21154553/carbon-offsets-explained-climate-change</PathName><RelativePath /><DocumentIdentifier /><EntityIdentifier /><FileType>Uri</FileType><LinkType>ExternalAbsolutePath</LinkType><LinkActivation>ProcessStart</LinkActivation><DisplayText>Carbon Offsets</DisplayText><Superscript>false</Superscript><Tooltip>Carbon Offsets Explained</Tooltip><Tag /><Attributes /></ClipboardLinkObject>falseXRef-1truefalsetruefalsetruefalsefalsefalsefalse3Carbon OffsetstrueNormal1Texttruefalsefalsefalsefalsefalsefalsefalsefalse0 in measures of tonnes CO2-eqfalseNormal1truefalsefalsefalsefalse0000false000DefaultfalsefalsefalsefalsefalsefalseNormal001Bullet5781d8b8-d69a-46b1-9d92-039631c7b198truefalseTextd46df480-deaf-4143-9e14-dc88b2c6e0b8truefalsefalsefalsefalsefalsefalsefalsefalse0? 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This difference cannot be magically drawn from the monetary cost. falseNormal2truefalsefalsefalsetrue0003false1200DefaulttruefalsetruefalsetruefalseNormal00Paragraph8d8c60eb-4f74-4a29-965f-daafd221abc1falsefalseTexttruefalsefalsefalsefalsefalsefalsefalsefalse0While environmental costs remain externalised from monetary cost, then regional based Carbon Taxation and schemes such as falseNormal2TextTextb8c47b9f-3c8a-4505-b256-be2404ca06d4truefalsetruefalsetruefalsefalsefalsefalse3<?xml version="1.0" encoding="utf-16"?><ClipboardLinkObject xmlns:xsi="http://www.w3.org/2001/XMLSchema-instance" xmlns:xsd="http://www.w3.org/2001/XMLSchema"><PathName>https://www.tni.org/en/article/350-reasons-that-carbon-trading-wont-work</PathName><RelativePath /><DocumentIdentifier /><EntityIdentifier /><FileType>Uri</FileType><LinkType>ExternalAbsolutePath</LinkType><LinkActivation>ProcessStart</LinkActivation><DisplayText>Emissions Trading (ETS) and Carbon Offsetting can only fail</DisplayText><Superscript>false</Superscript><Tooltip>350 Reasons that Carbon Trading Won't Work</Tooltip><Tag /><Attributes /></ClipboardLinkObject>falseXRef-1truefalsetruefalsetruefalsefalsefalsefalse3Emissions Trading (ETS) and Carbon Offsetting can only failtrueNormal2Texttruefalsefalsefalsefalsefalsefalsefalsefalse0 to reduce overall greenhouse gas emissions - it is no surprise that the carbon dioxide concentration in the environment has surpassed the limit agreed by many of the world's leading scientists in the "Declaration on Climate Change" (falseNormal2TextText6a1899d0-911f-4d35-893f-86932c7e7bbatruefalsefalsefalsefalsefalsefalsefalsefalse0<?xml version="1.0" encoding="utf-16"?><ClipboardLinkObject xmlns:xsi="http://www.w3.org/2001/XMLSchema-instance" xmlns:xsd="http://www.w3.org/2001/XMLSchema"><PathName>https://www.resurgence.org/grafix/ecologist/covers/600/1999-03.jpg</PathName><RelativePath /><DocumentIdentifier /><EntityIdentifier /><FileType>Uri</FileType><LinkType>ExternalAbsolutePath</LinkType><LinkActivation>ProcessStart</LinkActivation><DisplayText>Climate Crisis issue of the Ecologist Apr/May 1999</DisplayText><Superscript>false</Superscript><Tooltip /><Tag /><Attributes /></ClipboardLinkObject>falseXRef-1truefalsefalsefalsetruefalsefalsefalsefalse3Climate Crisis issue of the Ecologist Apr/May 1999trueNormal2Texttruefalsefalsefalsefalsefalsefalsefalsefalse0).falseNormal2truefalsefalsefalsetrue0003false1200DefaulttruefalsetruefalsetruefalseNormal00Paragraph3359c02f-70ae-4700-aa9a-11a843128b0dfalsefalseTexttruefalsefalsefalsefalsefalsefalsefalsefalse0Outsourced emissions is a truly global issue and it is difficult to comprehend how carbon taxation and emissions trading schemes could possibly halt the climb in atmospheric GHGs when they are applied in a patchwork of uncoordinated country or bloc arrangements. 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According to the falseNormal4TextText8038e320-cf89-4ca7-be83-54c57ad073d5truefalsetruefalsetruefalsefalsefalsefalse3<?xml version="1.0" encoding="utf-16"?><ClipboardLinkObject xmlns:xsi="http://www.w3.org/2001/XMLSchema-instance" xmlns:xsd="http://www.w3.org/2001/XMLSchema"><PathName>https://www.world-nuclear.org/nuclear-essentials/where-does-our-electricity-come-from.aspx</PathName><RelativePath /><DocumentIdentifier /><EntityIdentifier /><FileType>Uri</FileType><LinkType>ExternalAbsolutePath</LinkType><LinkActivation>ProcessStart</LinkActivation><DisplayText>World Nuclear Association 2017 figures</DisplayText><Superscript>false</Superscript><Tooltip>2017 Electricity Generation</Tooltip><Tag /><Attributes /></ClipboardLinkObject>falseXRef10truefalsetruefalsetruefalsefalsefalsefalse3World Nuclear Association 2017 figurestrueNormal4Texttruefalsefalsefalsefalsefalsefalsefalsefalse0, 64.5%falseNormal4TextTextc5ff425b-0b88-45d7-9053-c697c5a7f702truefalsetruefalsefalsetruefalsefalsefalse0<?xml version="1.0" encoding="utf-16"?><ClipboardLinkObject xmlns:xsi="http://www.w3.org/2001/XMLSchema-instance" xmlns:xsd="http://www.w3.org/2001/XMLSchema"><PathName /><RelativePath /><DocumentIdentifier>42a2d6f3-4d7d-4d67-a0a5-c807378c4251</DocumentIdentifier><EntityIdentifier>0369e1c5-1698-45f9-8edf-7536cac91ff1</EntityIdentifier><FileType>SenseDocument</FileType><LinkType>Citation</LinkType><LinkActivation>ProcessStart</LinkActivation><DisplayText>[4]</DisplayText><Superscript>true</Superscript><Tooltip>2020. 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Supply is primarily via a complex distribution (grid) network which may be regional, national or trans-national. falseNormal4truefalsefalsefalsetrue0003false1200DefaulttruefalsetruefalsetruefalseNormal00Paragraph4a9a44bc-1a41-4f66-afa2-744de4d8e3d7truefalseTexttruefalsefalsefalsefalsefalsefalsefalsefalse0Electricity consumers supplied by the grid have no control over the generation mix of electricity so cannot justifiably claim their supply as 100% renewable. To overcome this barrier, a market, quite separate from the Carbon Offset market, has developed whereby electricity consumers may buy RECsfalseNormal4TextText7f2d2587-0a27-4e7f-af13-a45147379cb5truefalsetruefalsefalsetruefalsefalsefalse0<?xml version="1.0" encoding="utf-16"?><ClipboardLinkObject xmlns:xsi="http://www.w3.org/2001/XMLSchema-instance" xmlns:xsd="http://www.w3.org/2001/XMLSchema"><PathName /><RelativePath /><DocumentIdentifier>42a2d6f3-4d7d-4d67-a0a5-c807378c4251</DocumentIdentifier><EntityIdentifier>ec4d440b-c267-4bd9-84c5-f2d3414f23f1</EntityIdentifier><FileType>SenseDocument</FileType><LinkType>Citation</LinkType><LinkActivation>ProcessStart</LinkActivation><DisplayText>[5]</DisplayText><Superscript>true</Superscript><Tooltip>Kelley, Sarah. 2015. What is a Renewable Energy Certificate. [online]. [viewed 10 November 2020]. Available from: https://www.renewableenergyworld.com/2015/08/24/what-is-a-renewable-energy-certificate-rec/#gref</Tooltip><Tag /><Attributes /></ClipboardLinkObject>falseXRef10truefalsetruefalsefalsetruefalsefalsefalse0[5]trueNormal4Texttruefalsefalsefalsefalsefalsefalsefalsefalse0or regional/national equivalents that certify their energy is from a renewable energy provider. Through this market, many large corporations around the planet have adopted the strategy of purchasing RECs in order to declare their committment and contribution towards tackling climate change. falseNormal4truefalsefalsefalsetrue0003false1200DefaulttruefalsetruefalsetruefalseNormal00Paragraphb023ec0c-fbeb-413f-8db0-2090bf4bad5dtruefalseTexttruefalsefalsefalsefalsefalsefalsefalsefalse0falseNormal4Texttruefalsetruefalsefalsefalsefalsefalsefalse0An important distinction must be drawn between certified electricity generated from renewable energy schemes that verifiably reduce GHG emissions by displacement of polluting generation and those commonly regarded as avoidance schemes to satisfy rising energy demand. 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Irrespective of energy scheme, in the absence of effective and verifiable pairing to carbon offsets, renewable energy certificates may be attributed varying shades of grey-green marking a clear distinction between truly carbon neutral green energy and renewable energy. falseNormal4truefalsefalsefalsetrue0003false1200DefaulttruefalsetruefalsetruefalseNormal00Paragraph69a05b0c-738e-418d-bb60-1434311c6791truefalseTexttruefalsefalsefalsefalsefalsefalsefalsefalse0In common with falseNormal4Texttruefalsefalsefalsefalsefalsefalsefalsefalse0Carbon Offsets, there is no standard price for RECs - within the US in 2014, an falseNormal4TextTextff618c56-84af-48ef-bb21-106fbff8d532truefalsetruefalsetruefalsefalsefalsefalse3<?xml version="1.0" encoding="utf-16"?><ClipboardLinkObject xmlns:xsi="http://www.w3.org/2001/XMLSchema-instance" xmlns:xsd="http://www.w3.org/2001/XMLSchema"><PathName>https://www.epa.gov/greenpower/unbundled-renewable-energy-certificates-recs</PathName><RelativePath /><DocumentIdentifier /><EntityIdentifier /><FileType>Uri</FileType><LinkType>ExternalAbsolutePath</LinkType><LinkActivation>ProcessStart</LinkActivation><DisplayText>(unbundled) REC</DisplayText><Superscript>false</Superscript><Tooltip>More information on REC and the difference between Unbundles and bundled RECs</Tooltip><Tag /><Attributes /></ClipboardLinkObject>falseXRef11truefalsetruefalsetruefalsefalsefalsefalse3(unbundled) RECtrueNormal4TextText7d2d9d75-e493-473a-b18c-791c4abbdb91truefalsetruefalsefalsetruefalsefalsefalse0<?xml version="1.0" encoding="utf-16"?><ClipboardLinkObject xmlns:xsi="http://www.w3.org/2001/XMLSchema-instance" xmlns:xsd="http://www.w3.org/2001/XMLSchema"><PathName /><RelativePath /><DocumentIdentifier>42a2d6f3-4d7d-4d67-a0a5-c807378c4251</DocumentIdentifier><EntityIdentifier>6eac0834-dde6-4d91-ae4e-badea9b81430</EntityIdentifier><FileType>SenseDocument</FileType><LinkType>Citation</LinkType><LinkActivation>ProcessStart</LinkActivation><DisplayText>[6]</DisplayText><Superscript>true</Superscript><Tooltip>2018. Unbundles Renewable Renewable Energy Certificates (RECs). [online]. [viewed 10 November 2020]. Available from: https://www.epa.gov/greenpower/unbundled-renewable-energy-certificates-recs</Tooltip><Tag /><Attributes /></ClipboardLinkObject>falseXRef11truefalsetruefalsefalsetruefalsefalsefalse0[6]trueNormal4Texttruefalsetruefalsefalsefalsefalsefalsefalse0 falseNormal4Texttruefalsefalsefalsefalsefalsefalsefalsefalse0could be bought for as low as $1falseNormal4TextText44234817-8fc6-49bb-ae66-fcf6638a3d08truefalsetruefalsefalsetruefalsefalsefalse0<?xml version="1.0" encoding="utf-16"?><ClipboardLinkObject xmlns:xsi="http://www.w3.org/2001/XMLSchema-instance" xmlns:xsd="http://www.w3.org/2001/XMLSchema"><PathName /><RelativePath /><DocumentIdentifier>42a2d6f3-4d7d-4d67-a0a5-c807378c4251</DocumentIdentifier><EntityIdentifier>eba06cc0-81b8-49f6-94c5-b7cad03dfe70</EntityIdentifier><FileType>SenseDocument</FileType><LinkType>Citation</LinkType><LinkActivation>ProcessStart</LinkActivation><DisplayText>[7]</DisplayText><Superscript>true</Superscript><Tooltip>2019. How renewable energy credit prices are set. [online]. [viewed 04 November 2020]. 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In the UK, supply utilities are alleged to be using a falseNormal4TextText5a6176c6-68d3-4e01-9e98-c39c144b1592truefalsetruefalsetruefalsefalsefalsefalse3<?xml version="1.0" encoding="utf-16"?><ClipboardLinkObject xmlns:xsi="http://www.w3.org/2001/XMLSchema-instance" xmlns:xsd="http://www.w3.org/2001/XMLSchema"><PathName>https://energypost.eu/stop-trading-renewable-energy-supply-certificates-speed-up-the-transition/</PathName><RelativePath /><DocumentIdentifier /><EntityIdentifier /><FileType>Uri</FileType><LinkType>ExternalAbsolutePath</LinkType><LinkActivation>ProcessStart</LinkActivation><DisplayText>REC equivalent (REGO) trading loophole</DisplayText><Superscript>false</Superscript><Tooltip>Stop trading renewable energy supply certificates, speed up the transition </Tooltip><Tag /><Attributes /></ClipboardLinkObject>falseXRef11truefalsetruefalsetruefalsefalsefalsefalse3REC equivalent (REGO) trading loopholetrueNormal4TextTexte824a906-69cc-4825-9d01-0c487726b5b6truefalsetruefalsefalsetruefalsefalsefalse0<?xml version="1.0" encoding="utf-16"?><ClipboardLinkObject xmlns:xsi="http://www.w3.org/2001/XMLSchema-instance" xmlns:xsd="http://www.w3.org/2001/XMLSchema"><PathName /><RelativePath /><DocumentIdentifier>42a2d6f3-4d7d-4d67-a0a5-c807378c4251</DocumentIdentifier><EntityIdentifier>548e0220-291d-43ce-9927-05c0dc6c3aca</EntityIdentifier><FileType>SenseDocument</FileType><LinkType>Citation</LinkType><LinkActivation>ProcessStart</LinkActivation><DisplayText>[9]</DisplayText><Superscript>true</Superscript><Tooltip>Harrison, Thomas. 2019. 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Avoiding the Risk of Double Counting Emission Reductions under UNFCCC. [online]. [viewed 11 November 2020]. 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The GHG Protocol for Project Accounting. [online]. [viewed 07 November 2020]. 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Nationally Determined Contributions (NDCs). [online]. [viewed 10 November 2020]. 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Nationally Determined Contributions (NDCs). [online]. [viewed 10 November 2020]. Available from: https://unfccc.int/process-and-meetings/the-paris-agreement/the-paris-agreement/nationally-determined-contributions-ndcs</Tooltip><Tag /><Attributes /></ClipboardLinkObject>falseXRef6truefalsetruefalsefalsetruefalsefalsefalse0[14]trueNormal5Texttruefalsetruefalsefalsefalsefalsefalsefalse0.falseNormal5truefalsefalsefalsetrue0003false1200DefaulttruefalsetruefalsetruefalseNormal00Paragraph847e7f35-ebc4-48b6-9d13-f0a2fd540d13truefalseTexttruefalsefalsefalsefalsefalsefalsefalsefalse0Carbon Added Tax cannot be considered in isolation of its consequent effects of plunging many into further levels of deprivation without some form of cushioning mechanism applied in a non-discriminatory manner. 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The metric, however useful, cannot be used to assist with identifying cost effective abatement actions.falseNormal6truefalsefalsefalsefalse0000false000DefaultfalsefalsefalsefalsefalsefalseNormal002truefalseTexttruefalsefalsefalsefalsefalsefalsefalsefalse0? trueNormal6Texttruefalsefalsefalsefalsefalsefalsefalsefalse0Carbon Payback for (electricity regeneration) Energy Storage Systems will vary accordingfalseNormal6Texttruefalsefalsefalsefalsefalsefalsefalsefalse0 to type of storage system whether, as examples, pumped hydro or battery based. falseNormal6truefalsefalsefalsefalse0000false000DefaultfalsefalsefalsefalsefalsefalseNormal001Bulleta3dc14f2-f36d-4627-bbcf-88e4fbb4db57truefalseTexttruefalsefalsefalsefalsefalsefalsefalsefalse0? trueNormal6Texttruefalsefalsefalsefalsefalsefalsefalsefalse0Carbon Payback for hydro-electric schemes would necessarily take into account not only the short term costs associated with infrastructure development but also long term effectsfalseNormal6Texttruefalsefalsefalsefalsefalsefalsefalsefalse0 of land-use change which in some cases might substantially reduce or eliminate project justification.falseNormal7truefalsefalsefalsefalse0000false000DefaultfalsefalsefalsefalsefalsefalseNormal001truefalseTexttruefalsefalsefalsefalsefalsefalsefalsefalse0? trueNormal6Texttruefalsefalsefalsefalsefalsefalsefalsefalse0Renewable energy and energy storage systems (ESS) would necessarily include life cycle assessed GHG Valuations. 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For comparison, equivalent GTP valuations are 67 and 4.3.falseNormal7truefalsefalsefalsetrue0003false1200DefaulttruefalsetruefalsetruefalseNormal00Paragraphb052e61d-0f9d-441b-b788-acfd407f4004truefalseTexttruefalsefalsefalsefalsefalsefalsefalsefalse0The GWP 100 year time horizon metric has been widely adopted for falseNormal7TextText3ee4d94b-bc4f-45ea-8b34-361ab629b2bftruefalsetruefalsetruefalsefalsefalsefalse3<?xml version="1.0" encoding="utf-16"?><ClipboardLinkObject xmlns:xsi="http://www.w3.org/2001/XMLSchema-instance" xmlns:xsd="http://www.w3.org/2001/XMLSchema"><PathName>https://unfccc.int/process-and-meetings/transparency-and-reporting/methods-for-climate-change-transparency/common-metrics</PathName><RelativePath /><DocumentIdentifier /><EntityIdentifier /><FileType>Uri</FileType><LinkType>ExternalAbsolutePath</LinkType><LinkActivation>ProcessStart</LinkActivation><DisplayText>GHG reporting</DisplayText><Superscript>false</Superscript><Tooltip>IPCCC Common Metrics</Tooltip><Tag /><Attributes /></ClipboardLinkObject>falseXRef8truefalsetruefalsetruefalsefalsefalsefalse3GHG reportingtrueNormal7Texttruefalsefalsefalsefalsefalsefalsefalsefalse0 and submission of falseNormal7TextText79614503-9604-4d31-8bf4-93d2e7c6113dtruefalsetruefalsetruefalsefalsefalsefalse3<?xml version="1.0" encoding="utf-16"?><ClipboardLinkObject xmlns:xsi="http://www.w3.org/2001/XMLSchema-instance" xmlns:xsd="http://www.w3.org/2001/XMLSchema"><PathName>C:\Documents and Settings\dave\My Documents\Docs\SilvaElm\EnvironmentalReporting\CarbonTaxationMechanism.sed</PathName><RelativePath /><DocumentIdentifier>42a2d6f3-4d7d-4d67-a0a5-c807378c4251</DocumentIdentifier><EntityIdentifier>db211fe6-4905-4969-8680-b6f0a5eaafd8</EntityIdentifier><FileType>SenseDocument</FileType><LinkType>ExternalAbsolutePath</LinkType><LinkActivation>ProcessStart</LinkActivation><DisplayText>National Greenhouse Gas Inventories</DisplayText><Superscript>false</Superscript><Tooltip>Beyond the Energy Sector</Tooltip><Tag /><Attributes /></ClipboardLinkObject>falseXRef8truefalsetruefalsetruefalsefalsefalsefalse3National Greenhouse Gas InventoriestrueNormal7Texttruefalsefalsefalsefalsefalsefalsefalsefalse0 but not without increasing concern as the effect of methane emissions become implicitely under-rated compared to the 20 year time horizon. 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The choice of a 20 year time horizon climate metric for product and service GHG valuation would be a pragmatic compromise and be consistent with the Paris Agreement timescale while addressing the scientific inconsistency, namely undervaluation, of methane and other climate damaging pollutants.falseNormal7truefalsefalsefalsetrue0003false1200DefaulttruefalsetruefalsetruefalseNormal00truefalseTexttruefalsefalsetruefalsefalsefalsefalsefalse03.1.1. trueNormal7Texttruefalsefalsetruefalsefalsefalsefalsefalse0Climate Metric and Time HorizonfalseNormal7001truefalsetruefalsefalse0003false1600Defaulttruetrue0000000000Arabicfalsefalse0Tabfalse3Section3214268a-4610-4cb1-a2da-78a3ba219f0eParagraphb8950b95-d8c6-48aa-97c1-0f35bb1441ebtruefalseTexttruefalsefalsefalsefalsefalsefalsefalsefalse0GHG Emissions Valuations would undoubtedly be subject to differing levels of uncertainty. 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Allocation of GHG Emissions values to products and services would necessarily fall on the supplier, not on the state, albeit an overseeing body for audit and certification would be needed possibly similar to the global falseNormal9TextText3edb7b1f-35c9-4523-903d-3e2fcd8e7712truefalsefalsefalsefalsefalsefalsefalsefalse0<?xml version="1.0" encoding="utf-16"?><ClipboardLinkObject xmlns:xsi="http://www.w3.org/2001/XMLSchema-instance" xmlns:xsd="http://www.w3.org/2001/XMLSchema"><PathName>https://www.flocert.net/</PathName><RelativePath /><DocumentIdentifier /><EntityIdentifier /><FileType>Uri</FileType><LinkType>ExternalAbsolutePath</LinkType><LinkActivation>ProcessStart</LinkActivation><DisplayText>Fairtrade certifier FLOCERT</DisplayText><Superscript>false</Superscript><Tooltip /><Tag /><Attributes /></ClipboardLinkObject>falseXRef-1truefalsefalsefalsetruefalsefalsefalsefalse3Fairtrade certifier FLOCERTtrueNormal9Texttruefalsefalsefalsefalsefalsefalsefalsefalse0. Without such certification, products would be subject to an "Emergency or Worst Case" Emissions Value that would put the supplier at a market disadvantage. Industries that have used Emissions Trading (or otherwise known as Cap and Trade) Schemes to continue polluting, often in already over-polluted locales, will similarly find themselves at a market disadvantage. falseNormal9truefalsefalsefalsetrue0003false1200DefaulttruefalsetruefalsetruefalseNormal00Paragraph191149bc-62ab-473a-b7be-cf5086d80e20truefalseTexttruefalsefalsefalsefalsefalsefalsefalsefalse0Once products and services are allocated GHG Emissions Values, even store Electronic Point of Sales systems may be straightforwardly modified to provide a monetised CAT balance itemising both product CAT and a store wide (services) value. falseNormal9truefalsefalsefalsetrue0003false1200DefaulttruefalsetruefalsetruefalseNormal00Paragraphde41fc3f-a8af-4f89-abc0-900c2f43abb9truefalseTexttruefalsefalsefalsefalsefalsefalsefalsefalse0The environmental cost of GHG Emissions is difficult to quantify and even more difficult to estimate a carbon pricing that will encourage the urgently needed acceleration in GHG emission reduction to limit global warming to the falseNormal9TextText368f808f-53f1-4de7-a851-cb47f76fc511truefalsefalsefalsefalsefalsefalsefalsefalse0<?xml version="1.0" encoding="utf-16"?><ClipboardLinkObject xmlns:xsi="http://www.w3.org/2001/XMLSchema-instance" xmlns:xsd="http://www.w3.org/2001/XMLSchema"><PathName>https://unfccc.int/process-and-meetings/the-paris-agreement/the-paris-agreement</PathName><RelativePath /><DocumentIdentifier /><EntityIdentifier /><FileType>Uri</FileType><LinkType>ExternalAbsolutePath</LinkType><LinkActivation>ProcessStart</LinkActivation><DisplayText>Paris Agreement</DisplayText><Superscript>false</Superscript><Tooltip /><Tag /><Attributes /></ClipboardLinkObject>falseXRef-1truefalsefalsefalsetruefalsefalsefalsefalse3Paris AgreementtrueNormal9Texttruefalsefalsefalsefalsefalsefalsefalsefalse0 2 degrees celcius peak above pre-industrial levels: falseNormal9truefalsefalsefalsetrue0003false1200DefaulttruefalsetruefalsetruefalseNormal00Bulletaa4c43c8-f466-4998-8bbe-0a1e4119d3c0truefalseTexttruefalsefalsefalsefalsefalsefalsefalsefalse0? trueNormal9Texttruefalsefalsefalsefalsefalsefalsefalsefalse0The OECD has reported that carbon prices for falseNormal9TextTextc4f01ad9-44b4-4fcb-80ab-c0ad7c0b73dbtruefalsefalsefalsefalsefalsefalsefalsefalse0<?xml version="1.0" encoding="utf-16"?><ClipboardLinkObject xmlns:xsi="http://www.w3.org/2001/XMLSchema-instance" xmlns:xsd="http://www.w3.org/2001/XMLSchema"><PathName>https://www.oecd.org/ctp/tax-policy/few-countries-are-pricing-carbon-high-enough-to-meet-climate-targets.htm</PathName><RelativePath /><DocumentIdentifier /><EntityIdentifier /><FileType>Uri</FileType><LinkType>ExternalAbsolutePath</LinkType><LinkActivation>ProcessStart</LinkActivation><DisplayText>most countries are not high enough</DisplayText><Superscript>false</Superscript><Tooltip /><Tag /><Attributes /></ClipboardLinkObject>falseXRef-1truefalsefalsefalsetruefalsefalsefalsefalse3most countries are not high enoughtrueNormal9Texttruefalsefalsefalsefalsefalsefalsefalsefalse0 to meet climatefalseNormal9Texttruefalsefalsefalsefalsefalsefalsefalsefalse0 targets being significantly lower than the EUR 30 per tonne CO2 benchmark.falseNormal9truefalsefalsefalsefalse0000false000DefaultfalsefalsefalsefalsefalsefalseNormal000Bullete7dd0862-8f01-4fc3-8b2a-82983b698526truefalseTexttruefalsefalsefalsefalsefalsefalsefalsefalse0? 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However, to overcome inequity between developing and richer nations, or indeed between ethnic or socialogical groupings irrespective of nationhood, the application of CAT would be subject to a per capita relief threshold.falseNormal9truefalsefalsefalsetrue0003false1200DefaulttruefalsetruefalsetruefalseNormal00Paragraph231112f0-ea6e-4da3-a93f-0ba79db488datruefalseTexttruefalsefalsefalsefalsefalsefalsefalsefalse0It is evident that the CAT Threshold would need to be annually adjusted to reflect progress in achieving the substantial GHG emissions reductions pledged at the falseNormal9TextTexta4777d73-3f67-4eb8-a602-a29f6a4cf6a5truefalsefalsefalsefalsefalsefalsefalsefalse0<?xml version="1.0" encoding="utf-16"?><ClipboardLinkObject xmlns:xsi="http://www.w3.org/2001/XMLSchema-instance" xmlns:xsd="http://www.w3.org/2001/XMLSchema"><PathName>https://www.carbonbrief.org/paris-2015-tracking-country-climate-pledges</PathName><RelativePath /><DocumentIdentifier /><EntityIdentifier /><FileType>Uri</FileType><LinkType>ExternalAbsolutePath</LinkType><LinkActivation>ProcessStart</LinkActivation><DisplayText>COP21 Paris meeting in 2015</DisplayText><Superscript>false</Superscript><Tooltip /><Tag /><Attributes /></ClipboardLinkObject>falseXRef-1truefalsefalsefalsetruefalsefalsefalsefalse3COP21 Paris meeting in 2015trueNormal9Texttruefalsefalsefalsefalsefalsefalsefalsefalse0. However, such is thefalseNormal9Texttruefalsefalsefalsefalsefalsefalsefalsefalse0 voluntary nature of these non-binding Nationally Determined Contribution (NDC) pledges and the absence of a globally agreed reduction target, it is appropriate to adopt the EU approach of achieving at least a 40% (domestic) emissions reduction by 2030 compared to 1990 levels but applying this at a truly global level to overcome the problem of outsourced emissions accounting discussed earlier. This approach parallels the falseNormal9TextTexta6dad1ab-dc8f-427d-8ac2-ad3951688187truefalsefalsefalsefalsefalsefalsefalsefalse0<?xml version="1.0" encoding="utf-16"?><ClipboardLinkObject xmlns:xsi="http://www.w3.org/2001/XMLSchema-instance" xmlns:xsd="http://www.w3.org/2001/XMLSchema"><PathName>https://www.unenvironment.org/news-and-stories/press-release/cut-global-emissions-76-percent-every-year-next-decade-meet-15degc</PathName><RelativePath /><DocumentIdentifier /><EntityIdentifier /><FileType>Uri</FileType><LinkType>ExternalAbsolutePath</LinkType><LinkActivation>ProcessStart</LinkActivation><DisplayText>26 November 2019 UNEP warning</DisplayText><Superscript>false</Superscript><Tooltip /><Tag /><Attributes /></ClipboardLinkObject>falseXRef-1truefalsefalsefalsetruefalsefalsefalsefalse326 November 2019 UNEP warningtrueNormal9Texttruefalsefalsefalsefalsefalsefalsefalsefalse0 that global emissions must be cut by 7.6% every year for the next decade to meet the longer term 1.5 degree C Paris Agreement target. This amounts to a year on year 2.2 billion tonnes reduction from the current 36 billion tonnes of Energy Sector emissions to 13.4 billion tonnes by 2030 without taking into consideration less quantifiable emissions from other sources namely land use, land use change and forestry.falseNormal9truefalsefalsefalsetrue0003false1200DefaulttruefalsetruefalsetruefalseNormal00truefalseText46da0dc1-346f-468f-b67d-000ff687597btruefalsefalsetruefalsefalsefalsefalsefalse03.2.1. trueNormal9Texttruefalsefalsetruefalsefalsefalsefalsefalse0Carbon Added Tax Relief ThresholdfalseNormal9001truefalsetruefalsefalse0003false1600Defaulttruetrue0000000000Arabicfalsefalse0Tabfalse3Sectionaf2ab5b5-9d15-485f-9c2d-6e58209ba0ecParagraphd5a66e6d-c802-4488-86b9-9f639a602851truefalseTexttruefalsefalsefalsefalsefalsefalsefalsefalse0It would be unjust to impose the additional burden of a Carbon Added Tax on the worlds population without providing some form of lower income group relief. Such protection might be in the form of Carbon Tax Relief Vouchers (CRVs) that would be assigned either electonically or in material form to the adult population.falseNormal10truefalsefalsefalsetrue0003false1200DefaulttruefalsetruefalsetruefalseNormal00Paragraphd6381d73-27a9-4ffa-ace8-73e998297052truefalseTexttruefalsefalsefalsefalsefalsefalsefalsefalse0The implementation of CAT in conjunction with CRVs would be significantly more encompassing than existing ETS and Carbon Tax schemes and provide an alternative to, or otherwise strengthen, the newfalseNormal10Texttruefalsefalsefalsefalsefalsefalsefalsefalse0 falseNormal10TextTextf4a0ac6c-f244-4d7d-a3ad-0de5883d18e1truefalsetruefalsetruefalsefalsefalsefalse3<?xml version="1.0" encoding="utf-16"?><ClipboardLinkObject xmlns:xsi="http://www.w3.org/2001/XMLSchema-instance" xmlns:xsd="http://www.w3.org/2001/XMLSchema"><PathName>https://www.wri.org/blog/2019/12/article-6-paris-agreement-what-you-need-to-know</PathName><RelativePath /><DocumentIdentifier /><EntityIdentifier /><FileType>Uri</FileType><LinkType>ExternalAbsolutePath</LinkType><LinkActivation>ProcessStart</LinkActivation><DisplayText>carbon market concepts declared in Article 6 of the Paris Agreement</DisplayText><Superscript>false</Superscript><Tooltip>What you need to know about Article 6 of the Paris Agreement</Tooltip><Tag /><Attributes /></ClipboardLinkObject>falseXRef8truefalsetruefalsetruefalsefalsefalsefalse3carbon market concepts declared in Article 6 of the Paris AgreementtrueNormal10Texttruefalsefalsefalsefalsefalsefalsefalsefalse0 for which agreement between countries continues to fail. Rather than relying on bilateral and voluntary NDC agreements and cooperation between countries as frameworked in Article 6, CAT with CRVs offers an incentivised model for carbon accounting, carbon taxation and significant ratcheting up of the falseNormal10TextText6a18dd36-9b67-44a1-a559-d3f162c8623etruefalsetruefalsetruefalsefalsefalsefalse3<?xml version="1.0" encoding="utf-16"?><ClipboardLinkObject xmlns:xsi="http://www.w3.org/2001/XMLSchema-instance" xmlns:xsd="http://www.w3.org/2001/XMLSchema"><PathName>https://www.cigionline.org/sites/default/files/documents/Paper%20no.195_1.pdf</PathName><RelativePath /><DocumentIdentifier /><EntityIdentifier /><FileType>Uri</FileType><LinkType>ExternalAbsolutePath</LinkType><LinkActivation>ProcessStart</LinkActivation><DisplayText>Paris Agreement Financial Mechanism for climate financing</DisplayText><Superscript>false</Superscript><Tooltip>Climate Financing and Transparency in the Paris Agreement</Tooltip><Tag /><Attributes /></ClipboardLinkObject>falseXRef8truefalsetruefalsetruefalsefalsefalsefalse3Paris Agreement Financial Mechanism for climate financingtrueNormal10Texttruefalsefalsefalsefalsefalsefalsefalsefalse0. falseNormal10truefalsefalsefalsetrue0003false1200DefaulttruefalsetruefalsetruefalseNormal00Paragraph7b388407-a390-47f0-8aa7-96b7db4f4d0atruefalseTexttruefalsefalsefalsefalsefalsefalsefalsefalse0With CAT nominally expressed as a rate in US dollars per tonne GHG Emissions, it is pertinent to base the issue of CRVs on a per capita tonnes of GHG Emissions Threshold. The simplest approach would be tofalseNormal10Texttruefalsefalsefalsefalsefalsefalsefalsefalse0 assign this threshold as a simple (6 tonne) per capita average of global energy sector (36 billion tonnes) GHG emissions for an adult (6 billion) world population. However, such a simplistic averaging approach might mask extreme inequities between lower income groups particularly within the Least Developed Countries (LDCs) and those in the industrialised nations. falseNormal10truefalsefalsefalsetrue0003false1200DefaulttruefalsetruefalsetruefalseNormal00Paragraph79ae8ebe-c617-4ce1-bc4f-455c9fc9f5cftruefalseTexttruefalsefalsefalsefalsefalsefalsefalsefalse0However the threshold is derived, the major objective would be to maximise world population inclusitivityfalseNormal10Texttruefalsefalsefalsefalsefalsefalsefalsefalse0 into the task of tackling climate change.falseNormal10truefalsefalsefalsetrue0003false1200DefaulttruefalsetruefalsetruefalseNormal00Paragraph012e6058-2dea-46c7-9ed7-3d5fd5e68a01truefalseTexttruefalsefalsefalsefalsefalsefalsefalsefalse0For this reason, and in contrast to straightforward income tax relief, CRV monetization (nominally tonnes to US dollars at the CAT rate) would not only provide relief up to the CAT threshold but for many would leave surplus funds. A key strategy would be to incentivise CRV utilisation beyond nominal valuation and basic CAT relief towards the adoption of cleaner, more efficient energy use and wider sustainable developments whether organised at local community or wider levels of society. falseNormal10truefalsefalsefalsetrue0003false1200DefaulttruefalsetruefalsetruefalseNormal00Paragraph258f5c8b-24f0-4e69-bdf8-82d4663aadc0truefalseTexttruefalsefalsefalsefalsefalsefalsefalsefalse0The concept would especially benefit developing countries enabling resources to be directed into projectsfalseNormal10Texttruefalsefalsefalsefalsefalsefalsefalsefalse0 designed inta-alia to improve health, housing, schooling, water supply and eco-friendly developments such as provision of low cost domestic solar water heating, conservation, eco-tourism, sustainable farming and afforestation / re-forestation. Ideally, such projects should develop from bottom-up local needs and with sufficient governance be encouraged to evolve into Carbon Offset schemes. It is considered AID agencies be able to provide a vital role in overseeing but not dictating the direction of these developments. falseNormal10truefalsefalsefalsetrue0003false1200DefaulttruefalsetruefalsetruefalseNormal00Paragraphf57edcc2-1530-45d0-a69d-32dfe0d19122truefalseTexttruefalsefalsefalsefalsefalsefalsefalsefalse0The falseNormal10TextText3e14750d-908b-4604-ae4e-669014225722truefalsefalsefalsefalsefalsefalsefalsefalse0<?xml version="1.0" encoding="utf-16"?><ClipboardLinkObject xmlns:xsi="http://www.w3.org/2001/XMLSchema-instance" xmlns:xsd="http://www.w3.org/2001/XMLSchema"><PathName>https://data.worldbank.org/indicator/EN.ATM.CO2E.PC</PathName><RelativePath /><DocumentIdentifier /><EntityIdentifier /><FileType>Uri</FileType><LinkType>ExternalAbsolutePath</LinkType><LinkActivation>ProcessStart</LinkActivation><DisplayText>World Bank per capita figures for GHG emissions</DisplayText><Superscript>false</Superscript><Tooltip /><Tag /><Attributes /></ClipboardLinkObject>falseXRef-1truefalsefalsefalsetruefalsefalsefalsefalse3World Bank per capita figures for GHG emissionstrueNormal10Texttruefalsefalsefalsefalsefalsefalsefalsefalse0 in 2014 show 0.5 tonnes in Ghana whereas for Australia, China and the US it was 15.4, 7.5 and 16.5 respectively masking gross inequities of disadvantaged groupings within individual states. In the context of CAT, a more useful approach would be to use a per adult figure for GHG emissions. Using Ghana as example, with 36.5% of its 32 million population below the age of 15 in 2020, the per adult figure for emissions becomes approximately 2 tonnes leaving 4 of thefalseNormal10Texttruefalsefalsefalsefalsefalsefalsefalsefalse0 proposed 6 tonne CRV threshold surplus. A two adult household would have USD 600 for focussed expenditure on, as example, a locally made thermo-syphon Solar Water Heating system. In Cyprus, falseNormal10TextText7b32cda9-36f6-44cc-8905-9826f580b3batruefalsefalsefalsefalsefalsefalsefalsefalse0<?xml version="1.0" encoding="utf-16"?><ClipboardLinkObject xmlns:xsi="http://www.w3.org/2001/XMLSchema-instance" xmlns:xsd="http://www.w3.org/2001/XMLSchema"><PathName>https://www.researchgate.net/publication/320149127_Assessment_of_solar_water_heating_in_Cyprus_Utility_development_and_policy</PathName><RelativePath /><DocumentIdentifier /><EntityIdentifier /><FileType>Uri</FileType><LinkType>ExternalAbsolutePath</LinkType><LinkActivation>ProcessStart</LinkActivation><DisplayText>locally made system installations might cost as low as 550 euros</DisplayText><Superscript>false</Superscript><Tooltip /><Tag /><Attributes /></ClipboardLinkObject>falseXRef-1truefalsefalsefalsetruefalsefalsefalsefalse3locally made system installations might cost as low as 550 eurostrueNormal10Texttruefalsefalsefalsefalsefalsefalsefalsefalse0.falseNormal10truefalsefalsefalsetrue0003false1200DefaulttruefalsetruefalsetruefalseNormal00truefalseText535060d0-9909-4da3-aeba-ef7758a6e139truefalsefalsetruefalsefalsefalsefalsefalse03.2.2. trueNormal9Texttruefalsefalsetruefalsefalsefalsefalsefalse0Carbon (Added Tax) Relief VouchersfalseNormal9002truefalsetruefalsefalse0003false1600Defaulttruetrue0000000000Arabicfalsefalse0Tabfalse3truefalseText09e4f2e1-db31-48f7-9993-e91859f32687truefalsefalsetruefalsefalsefalsefalsefalse03.2. trueNormal9Texttruefalsefalsetruefalsefalsefalsefalsefalse0Carbon Added Tax (CAT)falseNormal9002truefalsetruefalsefalse0003false1600Defaulttruetrue0000000000Arabicfalsefalse0Tabfalse2truefalseText09e4f2e1-db31-48f7-9993-e91859f32687truefalsefalsetruefalsefalsefalsefalsefalse03. trueNormal4Texttruefalsefalsetruefalsefalsefalsefalsefalse0Global Carbon Taxation SchemefalseNormal4003truefalsetruefalsefalse0003false1600Defaulttruetrue0000000000Arabicfalsefalse0Tabfalse1Sectionbda79487-3d49-415b-9c0f-7c689f2d6989Paragraph96dfb4ee-2c5a-4aed-a0d3-ceeb8ba4961ftruefalseTexttruefalsefalsefalsefalsefalsefalsefalsefalse0Having focussed on the largely quantifiable Energy Sector GHG Emissions of 36 billion tonnes in 2019, total anthropogenic GHG emissions were estimated at 56 billion tonnes. Approximately falseNormal10TextTextcfe460f0-b99f-466e-b457-faf063c604e3truefalsetruefalsetruefalsefalsefalsefalse3<?xml version="1.0" encoding="utf-16"?><ClipboardLinkObject xmlns:xsi="http://www.w3.org/2001/XMLSchema-instance" xmlns:xsd="http://www.w3.org/2001/XMLSchema"><PathName>https://www.ipcc.ch/srccl/chapter/summary-for-policymakers/</PathName><RelativePath /><DocumentIdentifier /><EntityIdentifier /><FileType>Uri</FileType><LinkType>ExternalAbsolutePath</LinkType><LinkActivation>ProcessStart</LinkActivation><DisplayText>23% of this total</DisplayText><Superscript>false</Superscript><Tooltip>Anthopogenic GHG Emissions derive from Agriculture, Forectry and other Land Use</Tooltip><Tag /><Attributes /></ClipboardLinkObject>falseXRef7truefalsetruefalsetruefalsefalsefalsefalse323% of this totaltrueNormal10Texttruefalsefalsefalsefalsefalsefalsefalsefalse3 falseNormal10Texttruefalsefalsefalsefalsefalsefalsefalsefalse0(13 billion tonnes) is attributed to emissions from farming, forestry and other land use.falseNormal10truefalsefalsefalsetrue0003false1200DefaulttruefalsetruefalsetruefalseNormal00Paragraph48fcd01b-428c-4783-8902-da2ffa4bb11btruefalseTexttruefalsefalsefalsefalsefalsefalsefalsefalse0A significant quantity of methane (CH4) emissions result from ruminent livestock such as cattle. 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Other greenhouse gases include Nitrous Dioxide (NO2) resulting from intensive application of artificial fertilisers.falseNormal11truefalsefalsefalsetrue0003false1200DefaulttruefalsetruefalsetruefalseNormal00Paragraphf52f844b-b5ef-4188-9625-d3b777a1d852truefalseTexttruefalsefalsefalsefalsefalsefalsefalsefalse0Whereas the GHG Emissions value (Carbon Footprint) of non-food products would primarily reflect fossil fuel based (direct and indirect / fugative) emissions, applying a value to food products would need to account for, as examples, land-use change and emissions from lifestock. The Visual Capitalist provides afalseNormal11Texttruefalsefalsefalsefalsefalsefalsefalsefalse0 revealing chart detailing the falseNormal11TextText57df1abe-6934-436c-baa1-4d7bc1f0a9a5truefalsefalsefalsefalsefalsefalsefalsefalse0<?xml version="1.0" encoding="utf-16"?><ClipboardLinkObject xmlns:xsi="http://www.w3.org/2001/XMLSchema-instance" xmlns:xsd="http://www.w3.org/2001/XMLSchema"><PathName>https://www.visualcapitalist.com/visualising-the-greenhouse-gas-impact-of-each-food/</PathName><RelativePath /><DocumentIdentifier /><EntityIdentifier /><FileType>Uri</FileType><LinkType>ExternalAbsolutePath</LinkType><LinkActivation>ProcessStart</LinkActivation><DisplayText>Carbon Footprint of the Food Supply Chain</DisplayText><Superscript>false</Superscript><Tooltip /><Tag /><Attributes /></ClipboardLinkObject>falseXRef-1truefalsefalsefalsetruefalsefalsefalsefalse3Carbon Footprint of the Food Supply ChaintrueNormal11Texttruefalsefalsefalsefalsefalsefalsefalsefalse0 of a wide variety of foods - in particular, the GHG emissions relating to land-use change and methane emissions for producing 1 kilogram of beef are approximately 16.5kg and 39kg respectively with a total supply chain emission of 60 kg amounting to $4.5 CAT at falseNormal11Texttruefalsetruefalsefalsefalsefalsefalsefalse0(presumed rate) falseNormal11Texttruefalsefalsefalsefalsefalsefalsefalsefalse0$75/tonne (falseNormal11TextText333de6ef-28d1-4125-bdc7-d36019bd26f2truefalsetruefalsetruefalsefalsefalsefalse3<?xml version="1.0" encoding="utf-16"?><ClipboardLinkObject xmlns:xsi="http://www.w3.org/2001/XMLSchema-instance" xmlns:xsd="http://www.w3.org/2001/XMLSchema"><PathName>C:\Documents and Settings\dave\My Documents\Docs\SilvaElm\EnvironmentalReporting\CarbonTaxationMechanism.sed</PathName><RelativePath /><DocumentIdentifier>42a2d6f3-4d7d-4d67-a0a5-c807378c4251</DocumentIdentifier><EntityIdentifier>ae9b2240-58db-49e3-be20-01416b9e9313</EntityIdentifier><FileType>SenseDocument</FileType><LinkType>ExternalAbsolutePath</LinkType><LinkActivation>ProcessStart</LinkActivation><DisplayText>See Note*</DisplayText><Superscript>false</Superscript><Tooltip>It is assumed these figure are based on a 100 year time horizon</Tooltip><Tag /><Attributes /></ClipboardLinkObject>falseXRef11truefalsetruefalsetruefalsefalsefalsefalse3See Note*trueNormal11Texttruefalsefalsefalsefalsefalsefalsefalsefalse0). As comparison and on average, a falseNormal11TextText1e0954a9-5c4a-4bdb-a759-4ddd4ee70fa7truefalsefalsefalsefalsefalsefalsefalsefalse0<?xml version="1.0" encoding="utf-16"?><ClipboardLinkObject xmlns:xsi="http://www.w3.org/2001/XMLSchema-instance" xmlns:xsd="http://www.w3.org/2001/XMLSchema"><PathName>https://www.eea.europa.eu/highlights/average-co2-emissions-from-new-cars-vans-2019</PathName><RelativePath /><DocumentIdentifier /><EntityIdentifier /><FileType>Uri</FileType><LinkType>ExternalAbsolutePath</LinkType><LinkActivation>ProcessStart</LinkActivation><DisplayText>newly (2019) registered passenger vehicle in the EU</DisplayText><Superscript>false</Superscript><Tooltip /><Tag /><Attributes /></ClipboardLinkObject>falseXRef-1truefalsefalsefalsetruefalsefalsefalsefalse3newly (2019) registered passenger vehicle in the EUtrueNormal11Texttruefalsefalsefalsefalsefalsefalsefalsefalse0 would have to travel 490 km for this same emission. 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If this is correct, then the methane emissions based on a (GWP) 20 year time horizon would be increased by a factor of 3 raising the overall supply chain emissions to 138kg and CAT to over $10 for 1kg of beef. falseNormal11truefalsefalsefalsetrue0003false1200DefaulttruefalsetruefalsetruefalseNormal00Paragraphdb211fe6-4905-4969-8680-b6f0a5eaafd8truefalseTexttruefalsefalsefalsefalsefalsefalsefalsefalse0Countries party to the UN's Climate Change Convention are required to submit falseNormal11TextTextd55bd3c5-3b9c-4f94-afa1-c40b8372dfbdtruefalsetruefalsetruefalsefalsefalsefalse3<?xml version="1.0" encoding="utf-16"?><ClipboardLinkObject xmlns:xsi="http://www.w3.org/2001/XMLSchema-instance" xmlns:xsd="http://www.w3.org/2001/XMLSchema"><PathName>https://unfccc.int/process-and-meetings/transparency-and-reporting/greenhouse-gas-data/ghg-data-unfccc/ghg-data-from-unfccc</PathName><RelativePath /><DocumentIdentifier /><EntityIdentifier /><FileType>Uri</FileType><LinkType>ExternalAbsolutePath</LinkType><LinkActivation>ProcessStart</LinkActivation><DisplayText>national greenhouse gas inventories</DisplayText><Superscript>false</Superscript><Tooltip>GHG Data from UNFCCC</Tooltip><Tag /><Attributes /></ClipboardLinkObject>falseXRef7truefalsetruefalsetruefalsefalsefalsefalse3national greenhouse gas inventoriestrueNormal11Texttruefalsefalsefalsefalsefalsefalsefalsefalse0 that include both (carbon sink) removals and source emissions from, not least, the burning of fossil fuels and that resulting from land use, land use change and forestry (LULUCF). 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Marginal Abatement Cost Curves (MACCs): Important Approaches to Obtain (Firm and Sector) Greenhouse Gases (GHGs) Reduction.. [online]. [viewed 09 November 2020]. Available from: https://core.ac.uk/download/pdf/11050257.pdf</Tooltip><Tag /><Attributes /></ClipboardLinkObject>falseXRef12truefalsetruefalsefalsetruefalsefalsefalse0[19]trueNormal14Texttruefalsefalsefalsefalsefalsefalsefalsefalse0: The cost of reducing emissions by 1 tonne CO2-eq. falseNormal14truefalsefalsefalsefalse0000false000DefaultfalsefalsefalsefalsefalsefalseNormal000Bullet7ae29bb6-4e60-4c83-adc6-9f0de38801f9truefalseTexttruefalsefalsefalsefalsefalsefalsefalsefalse0? trueNormal14TextTexte9ec999d-cd1e-4b91-b114-db71a6bc7f6ftruefalsetruefalsetruefalsefalsefalsefalse3<?xml version="1.0" encoding="utf-16"?><ClipboardLinkObject xmlns:xsi="http://www.w3.org/2001/XMLSchema-instance" xmlns:xsd="http://www.w3.org/2001/XMLSchema"><PathName>https://wedocs.unep.org/bitstream/handle/20.500.11822/30797/EGR2019.pdf?sequence=1&amp;isAllowed=y</PathName><RelativePath /><DocumentIdentifier /><EntityIdentifier /><FileType>Uri</FileType><LinkType>ExternalAbsolutePath</LinkType><LinkActivation>ProcessStart</LinkActivation><DisplayText>Emissions Gap</DisplayText><Superscript>false</Superscript><Tooltip>UNEP Eimissions Gap Report 2019</Tooltip><Tag /><Attributes /></ClipboardLinkObject>falseXRef12truefalsetruefalsetruefalsefalsefalsefalse3Emissions GaptrueNormal14TextText260267b0-adf6-42bc-91f8-e7f9c0fbf05ctruefalsetruefalsefalsetruefalsefalsefalse0<?xml version="1.0" encoding="utf-16"?><ClipboardLinkObject xmlns:xsi="http://www.w3.org/2001/XMLSchema-instance" xmlns:xsd="http://www.w3.org/2001/XMLSchema"><PathName /><RelativePath /><DocumentIdentifier>42a2d6f3-4d7d-4d67-a0a5-c807378c4251</DocumentIdentifier><EntityIdentifier>5025645f-01c1-42b3-959d-57dc9d5236ab</EntityIdentifier><FileType>SenseDocument</FileType><LinkType>Citation</LinkType><LinkActivation>ProcessStart</LinkActivation><DisplayText>[20]</DisplayText><Superscript>true</Superscript><Tooltip>2019. Emissions Gap Report. [online]. [viewed 12 November 2020]. 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A Comparison of Carbon Offset Standards. [online]. [viewed 12 November 2020]. 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to those emissions resulting from their internal value chain activities. falseNormal15truefalsefalsefalsetrue0003false1200DefaulttruefalsetruefalsetruefalseNormal00Paragraph54ee3e61-bf7b-48fc-8b99-b980e709ae9ftruefalseTexttruefalsefalsefalsefalsefalsefalsefalsefalse0Importantly, CAT returns would include CAC utilisation and facilitate, amongst other information, detailed sectorfalseNormal15Texttruefalsefalsefalsefalsefalsefalsefalsefalse0 and regional statistics by recording both inputs and outputs as tonnes CO2-eq emissions:falseNormal15truefalsefalsefalsetrue0003false1200DefaulttruefalsetruefalsetruefalseNormal00Bulletf18dde1f-371c-4537-90ac-182a487ee5d1Bullet198a61a0-784c-48cb-974f-794a13ce8c2atruefalseTexttruefalsefalsefalsefalsefalsefalsefalsefalse0? trueNormal15Texttruefalsefalsefalsefalsefalsefalsefalsefalse0direct, internal organisation (Scope1) emissions. falseNormal15truefalsefalsefalsefalse0000false000DefaultfalsefalsefalsefalsefalsefalseNormal001Bulleta8eca136-563b-4bd4-b3dd-e089c432569dtruefalseTexttruefalsefalsefalsefalsefalsefalsefalsefalse0? trueNormal15Texttruefalsefalsefalsefalsefalsefalsefalsefalse0indirect (Scope 2) emissions resulting from energy purchase such as electricity. falseNormal15truefalsefalsefalsefalse0000false000DefaultfalsefalsefalsefalsefalsefalseNormal001Bullet1af1b269-1434-42db-bb09-dc11d10d23b0truefalseTexttruefalsefalsefalsefalsefalsefalsefalsefalse0? trueNormal15Texttruefalsefalsefalsefalsefalsefalsefalsefalse0indirect (Scope 3 upstream) emissions.falseNormal15truefalsefalsefalsefalse0000false000DefaultfalsefalsefalsefalsefalsefalseNormal001Bullet0e373527-e4da-49c7-b9e5-1396e0795b88truefalseTexttruefalsefalsefalsefalsefalsefalsefalsefalse0? trueNormal15Texttruefalsefalsefalsefalsefalsefalsefalsefalse0indirect (Scope 3 downstream) emissions resulting from (assumed) fuel combustion by end of supply chain (non CAT registered) consumer.falseNormal15truefalsefalsefalsefalse0000false000DefaultfalsefalsefalsefalsefalsefalseNormal001truefalseTexttruefalsefalsefalsefalsefalsefalsefalsefalse0? trueNormal15Texttruefalsefalsefalsefalsefalsefalsefalsefalse0CAT returns would separately quantify entries as revenue expenditure according to emissions Scope as defined within the falseNormal15Texttruefalsetruefalsefalsefalsefalsefalsefalse0CDP Technical Note Accounting for Scope 2 EmissionsfalseNormal15TextTextfa064ec8-0151-4e51-a127-a2b39f04108dtruefalsetruefalsefalsetruefalsefalsefalse0<?xml version="1.0" encoding="utf-16"?><ClipboardLinkObject xmlns:xsi="http://www.w3.org/2001/XMLSchema-instance" xmlns:xsd="http://www.w3.org/2001/XMLSchema"><PathName /><RelativePath 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CDP Technical Note: Accounting of Scope 2 Emissions. [online]. [viewed 16 June 2021]. Available from: https://b8f65cb373b1b7b15feb-c70d8ead6ced550b4d987d7c03fcdd1d.ssl.cf3.rackcdn.com/cms/guidance_docs/pdfs/000/000/415/original/CDP-Accounting-of-Scope-2-Emissions.pdf?1479752807</Tooltip><Tag /><Attributes /></ClipboardLinkObject>falseXRef-1truefalsetruefalsefalsetruefalsefalsefalse0[22]trueNormal15Texttruefalsefalsefalsefalsefalsefalsefalsefalse0:falseNormal15truefalsefalsefalsefalse0000false000DefaultfalsefalsefalsefalsefalsefalseNormal000Bulletb4580620-6a17-4947-8e6f-9713b69a200etruefalseTexttruefalsefalsefalsefalsefalsefalsefalsefalse0? trueNormal15Texttruefalsefalsefalsefalsefalsefalsefalsefalse0Apart from input and output entries, CAT returns would also record CAC utilisation to adjustfalseNormal15Texttruefalsefalsefalsefalsefalsefalsefalsefalse0 overall net CAT liability or gain a CAT rebate.falseNormal15truefalsefalsefalsefalse0000false000DefaultfalsefalsefalsefalsefalsefalseNormal000Bullet5448577c-e618-4578-be8d-29437acfa386Bulletd9dc15a0-2f7e-4696-ba76-aa8327af4712truefalseTexta8261631-ffc3-4cd0-a772-0b73296959a7truefalsefalsefalsefalsefalsefalsefalsefalse0? trueNormal15Texttruefalsefalsefalsefalsefalsefalsefalsefalse0Deferred CAT would be required to be explicitely amortised into product and service charges determined by the supplying organisation according to tonne CO2-eq equivalence rather than input CAT rate.falseNormal15truefalsefalsefalsefalse0000false000DefaultfalsefalsefalsefalsefalsefalseNormal001Bulletcd6fe716-904a-4c18-839e-309eb0f70379truefalseTexta8261631-ffc3-4cd0-a772-0b73296959a7truefalsefalsefalsefalsefalsefalsefalsefalse0? trueNormal15Texttruefalsefalsefalsefalsefalsefalsefalsefalse0Deferred CAT would be applied at the prevailing tonne CO2-eq rate with any difference to the original CAT input rate resulting in either a balance repayment or charge. falseNormal15truefalsefalsefalsefalse0000false000DefaultfalsefalsefalsefalsefalsefalseNormal001Bullete3b1c93f-c321-4cfc-8413-fa4987a1b127truefalseTexta8261631-ffc3-4cd0-a772-0b73296959a7truefalsefalsefalsefalsefalsefalsefalsefalse0? trueNormal15Texttruefalsefalsefalsefalsefalsefalsefalsefalse0Although applicable to capital investment in general, deferred CAT would have specific relevance to Carbon Additionality Schemes with the option to offset up to a level of equalisation in the tonne CO2-eq measure by falseNormal15TextText54c5ccfb-f9c9-47bf-80c1-6dd764db90a3truefalsetruefalsetruefalsefalsefalsefalse3<?xml version="1.0" encoding="utf-16"?><ClipboardLinkObject xmlns:xsi="http://www.w3.org/2001/XMLSchema-instance" xmlns:xsd="http://www.w3.org/2001/XMLSchema"><PathName>C:\Documents and Settings\dave\My Documents\Docs\SilvaElm\EnvironmentalReporting\CarbonTaxationMechanism.sed</PathName><RelativePath /><DocumentIdentifier>42a2d6f3-4d7d-4d67-a0a5-c807378c4251</DocumentIdentifier><EntityIdentifier>ac8c23c7-d08b-4b17-b72e-eea3480ff9b3</EntityIdentifier><FileType>SenseDocument</FileType><LinkType>ExternalAbsolutePath</LinkType><LinkActivation>ProcessStart</LinkActivation><DisplayText>CAC purchase</DisplayText><Superscript>false</Superscript><Tooltip>CAC Purchase and Surrender</Tooltip><Tag /><Attributes /></ClipboardLinkObject>falseXRef16truefalsetruefalsetruefalsefalsefalsefalse3CAC purchasetrueNormal15Texttruefalsefalsefalsefalsefalsefalsefalsefalse0 to achieve falseNormal15TextText46110a4d-70bf-4e69-bbf5-c409da987393truefalsetruefalsetruefalsefalsefalsefalse3<?xml version="1.0" encoding="utf-16"?><ClipboardLinkObject xmlns:xsi="http://www.w3.org/2001/XMLSchema-instance" xmlns:xsd="http://www.w3.org/2001/XMLSchema"><PathName>C:\Documents and Settings\dave\My Documents\Docs\SilvaElm\EnvironmentalReporting\CarbonTaxationMechanism.sed</PathName><RelativePath /><DocumentIdentifier>42a2d6f3-4d7d-4d67-a0a5-c807378c4251</DocumentIdentifier><EntityIdentifier>82d96144-a6f9-484f-a86e-70f5c5fd6cb7</EntityIdentifier><FileType>SenseDocument</FileType><LinkType>ExternalAbsolutePath</LinkType><LinkActivation>ProcessStart</LinkActivation><DisplayText>100% renewable status</DisplayText><Superscript>false</Superscript><Tooltip>100% renewable status versus Carbon Payback</Tooltip><Tag /><Attributes /></ClipboardLinkObject>falseXRef16truefalsetruefalsetruefalsefalsefalsefalse3100% renewable statustrueNormal16Texttruefalsefalsefalsefalsefalsefalsefalsefalse0. falseNormal16truefalsefalsefalsefalse0000false000DefaultfalsefalsefalsefalsefalsefalseNormal001truefalseTexttruefalsefalsefalsefalsefalsefalsefalsefalse0? trueNormal15Texttruefalsefalsefalsefalsefalsefalsefalsefalse0CAT returns would separately detail CAT inputs arising from capital expenditure as deferredfalseNormal15Texttruefalsefalsefalsefalsefalsefalsefalsefalse0 output CAT to be explicitely amortised into product and service pricing.falseNormal15truefalsefalsefalsefalse0000false000DefaultfalsefalsefalsefalsefalsefalseNormal000Bullete3d526fa-9265-4b9f-aae0-0655b33ef1f6truefalseTexttruefalsefalsefalsefalsefalsefalsefalsefalse0? trueNormal16Texttruefalsefalsefalsefalsefalsefalsefalsefalse0CAC utilisation would differentiate between those generated by a registered enterprise's CAS and those purchased from the global CAC market. falseNormal16truefalsefalsefalsefalse0000false000DefaultfalsefalsefalsefalsefalsefalseNormal000Bulletdd8ee871-37d6-4c36-b18f-44d17fe7f170truefalseTexttruefalsefalsefalsefalsefalsefalsefalsefalse0? trueNormal16Texttruefalsefalsefalsefalsefalsefalsefalsefalse0For registered enterprises that have invested into a CAS, CAT returns would provide further detailsfalseNormal16Texttruefalsefalsefalsefalsefalsefalsefalsefalse0 of CAC utilisation differentiating allocation towards initial CAS investment repayment and those allocated to and sold on the global CAC market.falseNormal16truefalsefalsefalsefalse0000false000DefaultfalsefalsefalsefalsefalsefalseNormal000Bulletbad86bf0-9e8a-40b1-be0c-aab5dc3c6540truefalseTexttruefalsefalsefalsefalsefalsefalsefalsefalse0? trueNormal16Texttruefalsefalsefalsefalsefalsefalsefalsefalse0CAT returns would differentiate between schemes that specifically provide direct carbonfalseNormal16Texttruefalsefalsefalsefalsefalsefalsefalsefalse0 additionality through one-to-one tonnes CO2-eq reductions and those that, in the first instance, provide indirect carbon additionality through electricity generation in 1 MegaWatt Hour (MWh) measures via renewable energy and energy storage systems displacing emissions. 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The 10% measure would be based on the organisation's internally generated GHG emissions declared within the return.falseNormal16truefalsefalsefalsefalse0000false000DefaultfalsefalsefalsefalsefalsefalseNormal000Bulletc08ebc3c-5326-4228-b430-4d85112eda3atruefalseTexttruefalsefalsefalsefalsefalsefalsefalsefalse0? trueNormal16Texttruefalsefalsefalsefalsefalsefalsefalsefalse0Any CAC overcompensation excess in measures of tonnes CO2-eq up to the 10% limit would befalseNormal16Texttruefalsefalsefalsefalsefalsefalsefalsefalse0 allowed to be brought forward as rollover into the succeeding CAT return. falseNormal16truefalsefalsefalsefalse0000false000DefaultfalsefalsefalsefalsefalsefalseNormal000Bulletde064c46-4e4c-4e85-ac44-00461241671etruefalseTexttruefalsefalsefalsefalsefalsefalsefalsefalse0? trueNormal16Texttruefalsefalsefalsefalsefalsefalsefalsefalse0The return would detail any excess beyond the 10% rollover allowance required for surrender to the global CAC market with remuneration at the original CAC purchase price.falseNormal16truefalsefalsefalsefalse0000false000DefaultfalsefalsefalsefalsefalsefalseNormal000Bullet15ef4b03-e8e2-403e-b6df-b661c01ebd68truefalseTexttruefalsefalsefalsefalsefalsefalsefalsefalse0? trueNormal16Texttruefalsefalsefalsefalsefalsefalsefalsefalse0CAT returns from enterprises and institutions that offset their emissions by renewable electricityfalseNormal16Texttruefalsefalsefalsefalsefalsefalsefalsefalse0 feed-in will be expected to balance the difference between input and output by CAC (carbon additionality certification) from the energy recipient declaring both electricity supplied in terms of MegaWatt hours (MWh) and emissions reduction in tonnes CO2-eq.falseNormal16truefalsefalsefalsefalse0000false000DefaultfalsefalsefalsefalsefalsefalseNormal000Bullet113d77d0-d253-44ce-953d-0f2798bae874truefalseTexttruefalsefalsefalsefalsefalsefalsefalsefalse0? trueNormal16Texttruefalsefalsefalsefalsefalsefalsefalsefalse0CAT returns that show a certified net additionality measured in tonnes CO2-eq in reducing emissions would be paid by the revenue at the applicable CAT rate.falseNormal16truefalsefalsefalsefalse0000false000DefaultfalsefalsefalsefalsefalsefalseNormal000Section4a57359e-4685-4b98-86a5-e5f2dd6ce825Paragraph1e72e851-18e3-4c64-894a-43b0f4398048truefalseTexttruefalsefalsefalsefalsefalsefalsefalsefalse0Although the term falseNormal16Text61d712e4-bf43-49bf-abb2-690a9fcda854Texttruefalsefalsefalsefalsefalsefalsefalsefalse0CfalseNormal16Texttruefalsefalsefalsefalsefalsefalsefalsefalse0arbon AdditionalityfalseNormal16Texttruefalsefalsefalsefalsefalsefalsefalsefalse0AdditionalityfalseMeta16truefalsefalsefalsefalsefalsefalsefalsefalse0trueAnnotation16Texttruefalsefalsefalsefalsefalsefalsefalsefalse0 is falseNormal16TextText0580d166-d54f-461b-a4cc-de527842196ftruefalsetruefalsetruefalsefalsefalsefalse3<?xml version="1.0" encoding="utf-16"?><ClipboardLinkObject xmlns:xsi="http://www.w3.org/2001/XMLSchema-instance" xmlns:xsd="http://www.w3.org/2001/XMLSchema"><PathName>https://www.tandfonline.com/doi/full/10.1080/14693062.2019.1628695</PathName><RelativePath /><DocumentIdentifier /><EntityIdentifier /><FileType>Uri</FileType><LinkType>ExternalAbsolutePath</LinkType><LinkActivation>ProcessStart</LinkActivation><DisplayText>subject to much debate over precise meaning</DisplayText><Superscript>false</Superscript><Tooltip>Additionality Revisited</Tooltip><Tag /><Attributes /></ClipboardLinkObject>falseXRef17truefalsetruefalsetruefalsefalsefalsefalse3subject to much debate over precise meaningtrueNormal16Texttruefalsefalsefalsefalsefalsefalsefalsefalse0, for the purposes of this document it refers to the quantified net reduction of GHG emissions caused by the falseNormal16Texttruefalsefalsetruefalsefalsefalsefalsefalse0PairingfalseNormal16Texttruefalsefalsefalsefalsefalsefalsefalsefalse0 of specific anthropological biosphere disturbance or activity with falseNormal16Texttruefalsefalsetruefalsefalsefalsefalsefalse0Mitigating MeasuresfalseNormal16Texttruefalsefalsefalsefalsefalsefalsefalsefalse0 within a falseNormal16Texttruefalsefalsetruefalsefalsefalsefalsefalse0Valuation SystemfalseNormal16Texttruefalsefalsefalsefalsefalsefalsefalsefalse0 thatfalseNormal16Texttruefalsefalsefalsefalsefalsefalsefalsefalse0 truly reflects the impact and timescales of the various climate damaging gases: falseNormal16truefalsefalsefalsetrue0003false1200DefaulttruefalsetruefalsetruefalseNormal00Bullet286b794b-6f03-412c-aaa4-fee7bc114313truefalseTexttruefalsefalsefalsefalsefalsefalsefalsefalse0? trueNormal16Texttruefalsefalsetruefalsefalsefalsefalsefalse0PairingfalseNormal16Texttruefalsefalsefalsefalsefalsefalsefalsefalse0 is considered a key element towards the achievment of quantified net reductions.falseNormal16truefalsefalsefalsefalse0000false000DefaultfalsefalsefalsefalsefalsefalseNormal000Bulletc92cada6-683e-4fea-8e39-645fd16d4fd0truefalseTexttruefalsefalsefalsefalsefalsefalsefalsefalse0? trueNormal16Texttruefalsefalsetruefalsefalsefalsefalsefalse0Mitigating MeasuresfalseNormal16Texttruefalsefalsefalsefalsefalsefalsefalsefalse0 include the use of (as examples) market based falseNormal16TextTextfed87406-8be4-4a95-961f-086e76f5504dtruefalsetruefalsetruefalsefalsefalsefalse3<?xml version="1.0" encoding="utf-16"?><ClipboardLinkObject xmlns:xsi="http://www.w3.org/2001/XMLSchema-instance" xmlns:xsd="http://www.w3.org/2001/XMLSchema"><PathName>C:\Documents and Settings\dave\My Documents\Docs\SilvaElm\EnvironmentalReporting\CarbonTaxationMechanism.sed</PathName><RelativePath /><DocumentIdentifier>42a2d6f3-4d7d-4d67-a0a5-c807378c4251</DocumentIdentifier><EntityIdentifier>26bc6dff-95e5-48ff-be0d-2ff3023e2275</EntityIdentifier><FileType>SenseDocument</FileType><LinkType>ExternalAbsolutePath</LinkType><LinkActivation>ProcessStart</LinkActivation><DisplayText>renewable energy tracking mechanisms</DisplayText><Superscript>false</Superscript><Tooltip>Renewable Energy Certificates in context of Carbon Offsets</Tooltip><Tag /><Attributes /></ClipboardLinkObject>falseXRef17truefalsetruefalsetruefalsefalsefalsefalse3renewable energy tracking mechanismstrueNormal16Texttruefalsefalsefalsefalsefalsefalsefalsefalse0 as well falseNormal16TextTexte7148e49-0bba-434e-8e00-39ece8726db5truefalsetruefalsetruefalsefalsefalsefalse3<?xml version="1.0" encoding="utf-16"?><ClipboardLinkObject xmlns:xsi="http://www.w3.org/2001/XMLSchema-instance" xmlns:xsd="http://www.w3.org/2001/XMLSchema"><PathName>C:\Documents and Settings\dave\My Documents\Docs\SilvaElm\EnvironmentalReporting\CarbonTaxationMechanism.sed</PathName><RelativePath /><DocumentIdentifier>42a2d6f3-4d7d-4d67-a0a5-c807378c4251</DocumentIdentifier><EntityIdentifier>bda79487-3d49-415b-9c0f-7c689f2d6989</EntityIdentifier><FileType>SenseDocument</FileType><LinkType>ExternalAbsolutePath</LinkType><LinkActivation>ProcessStart</LinkActivation><DisplayText>LULUCF initiatives</DisplayText><Superscript>false</Superscript><Tooltip>LULUCF and Blue Carbon</Tooltip><Tag /><Attributes /></ClipboardLinkObject>falseXRef17truefalsetruefalsetruefalsefalsefalsefalse3LULUCF initiativestrueNormal16Texttruefalsefalsefalsefalsefalsefalsefalsefalse0 falseNormal16truefalsefalsefalsefalse0000false000DefaultfalsefalsefalsefalsefalsefalseNormal000Bulletc8a34003-a679-43b8-a9fd-6ba4433a6af8truefalseTexttruefalsefalsefalsefalsefalsefalsefalsefalse0? trueNormal16Texttruefalsefalsetruefalsefalsefalsefalsefalse0Valuation SystemfalseNormal16Texttruefalsefalsefalsefalsefalsefalsefalsefalse0 refers to the underlying requirement that falseNormal16TextText62a7fcaf-6cc3-4f4a-a96f-3d17a9a59d05truefalsetruefalsetruefalsefalsefalsefalse3<?xml version="1.0" encoding="utf-16"?><ClipboardLinkObject xmlns:xsi="http://www.w3.org/2001/XMLSchema-instance" xmlns:xsd="http://www.w3.org/2001/XMLSchema"><PathName>C:\Documents and Settings\dave\My Documents\Docs\SilvaElm\EnvironmentalReporting\CarbonTaxationMechanism.sed</PathName><RelativePath /><DocumentIdentifier>42a2d6f3-4d7d-4d67-a0a5-c807378c4251</DocumentIdentifier><EntityIdentifier>3214268a-4610-4cb1-a2da-78a3ba219f0e</EntityIdentifier><FileType>SenseDocument</FileType><LinkType>ExternalAbsolutePath</LinkType><LinkActivation>ProcessStart</LinkActivation><DisplayText>GHG measurement and / or estimation uncertainty is tackled</DisplayText><Superscript>false</Superscript><Tooltip>Tackling Measurement Uncertainty</Tooltip><Tag /><Attributes /></ClipboardLinkObject>falseXRef17truefalsetruefalsetruefalsefalsefalsefalse3GHG measurement and / or estimation uncertainty is tackledtrueNormal16Texttruefalsefalsefalsefalsefalsefalsefalsefalse0 by appropriate choice of a falseNormal16TextText0ec376c0-a6eb-410f-91a2-8358c8a100d8truefalsetruefalsetruefalsefalsefalsefalse3<?xml version="1.0" encoding="utf-16"?><ClipboardLinkObject xmlns:xsi="http://www.w3.org/2001/XMLSchema-instance" xmlns:xsd="http://www.w3.org/2001/XMLSchema"><PathName>C:\Documents and Settings\dave\My Documents\Docs\SilvaElm\EnvironmentalReporting\CarbonTaxationMechanism.sed</PathName><RelativePath /><DocumentIdentifier>42a2d6f3-4d7d-4d67-a0a5-c807378c4251</DocumentIdentifier><EntityIdentifier>a15a72c3-b8d5-49e2-8b8b-d943b4a16e47</EntityIdentifier><FileType>SenseDocument</FileType><LinkType>ExternalAbsolutePath</LinkType><LinkActivation>ProcessStart</LinkActivation><DisplayText>climate metric and time horizon</DisplayText><Superscript>false</Superscript><Tooltip>Global Warming Potential with 20 years time horizon</Tooltip><Tag /><Attributes /></ClipboardLinkObject>falseXRef17truefalsetruefalsetruefalsefalsefalsefalse3climate metric and time horizontrueNormal16Texttruefalsefalsefalsefalsefalsefalsefalsefalse0 to reduce leakage (disparity) between emissions and reductions.falseNormal16truefalsefalsefalsefalse0000false000DefaultfalsefalsefalsefalsefalsefalseNormal000Paragraphecb4468d-2ac6-4154-b4df-b588f0a73ec7truefalseTexttruefalsefalsefalsefalsefalsefalsefalsefalse0Carbon Additionality Schemes would be voluntarily established by any CAT registered enterprise, trading or otherwise including individuals, cooperatives, collectives, public and government institutions as privately falseNormal16Texttruefalsefalsefalsefalsefalsefalsefalsefalse0 financed ventures to quantifiably reduce GHG emissions. Such schemes would involve, inter alia, renewable energy and energy storage projects including those providing electricity grid feed-in, afforestation and reforestation. falseNormal17truefalsefalsefalsetrue0003false1200DefaulttruefalsetruefalsetruefalseNormal00Paragraph84e9af07-9a4a-41e1-a075-5236d87f4f17truefalseTexttruefalsefalsefalsefalsefalsefalsefalsefalse0Carbon Additionality Schemes would be required to undergo similar strict vetting and approvalfalseNormal17Texttruefalsefalsefalsefalsefalsefalsefalsefalse0 methodologies as Clean Development Mechanism (CDM) projects and would be expected to reject projects, as examples, involving reforestion of areas deforested for the purposes of reforestation, avoided deforestation and renewable energy projects that simply satisfy rising energy demand rather than displacing existing quantifiable GHG emissions.falseNormal17truefalsefalsefalsetrue0003false1200DefaulttruefalsetruefalsetruefalseNormal00Paragraph8c4b302f-fc57-4272-ac1d-50e2b74c2d6ftruefalseTexttruefalsefalsefalsefalsefalsefalsefalsefalse0In common with CDM projects, carbon additionality schemes demonstrating additionality as a falseNormal17TextText41624ddd-3b2f-4cf7-bcee-bd51ff649958truefalsetruefalsetruefalsefalsefalsefalse3<?xml version="1.0" encoding="utf-16"?><ClipboardLinkObject xmlns:xsi="http://www.w3.org/2001/XMLSchema-instance" xmlns:xsd="http://www.w3.org/2001/XMLSchema"><PathName>https://cdm.unfccc.int/Reference/catalogue/document?doc_id=000002183</PathName><RelativePath /><DocumentIdentifier /><EntityIdentifier /><FileType>Uri</FileType><LinkType>ExternalAbsolutePath</LinkType><LinkActivation>ProcessStart</LinkActivation><DisplayText>small-scale project activity</DisplayText><Superscript>false</Superscript><Tooltip>Guidellines to SSC CDM Methodologies</Tooltip><Tag /><Attributes /></ClipboardLinkObject>falseXRef17truefalsetruefalsetruefalsefalsefalsefalse3small-scale project activitytrueNormal17Texttruefalsefalsefalsefalsefalsefalsefalsefalse0 would typically apply to those initiated by CAT registered concerns such as individuals, collectives and cooperatives. Although privately financed, projects intended as small scale and located in developing and least developed countries would be allocated special assistance status to allow external scheme assessment funding leading to an additionality rating not exceeding 60 kilo-tonnes CO2-eq per year.falseNormal17truefalsefalsefalsetrue0003false1200DefaulttruefalsetruefalsetruefalseNormal00Paragraph8ddec9fd-7e7b-410a-b0c0-757b71985d21truefalseTexttruefalsefalsefalsefalsefalsefalsefalsefalse0CA schemes would be rewarded Carbon Additionality Certificates (CACs) measured in tonnes CO2-eq forfalseNormal17Texttruefalsefalsefalsefalsefalsefalsefalsefalse0 the purpose of offsetting CAT liability and/or gaining a net income within falseNormal17TextTextb71ae8a6-80de-42ed-afe3-2a8bf26dfc27truefalsetruefalsetruefalsefalsefalsefalse3<?xml version="1.0" encoding="utf-16"?><ClipboardLinkObject xmlns:xsi="http://www.w3.org/2001/XMLSchema-instance" xmlns:xsd="http://www.w3.org/2001/XMLSchema"><PathName>C:\Documents and Settings\dave\My Documents\Docs\SilvaElm\EnvironmentalReporting\CarbonTaxationMechanism.sed</PathName><RelativePath /><DocumentIdentifier>42a2d6f3-4d7d-4d67-a0a5-c807378c4251</DocumentIdentifier><EntityIdentifier>c4e664e9-9d09-4101-b5b7-36ab99da57d4</EntityIdentifier><FileType>SenseDocument</FileType><LinkType>ExternalAbsolutePath</LinkType><LinkActivation>ProcessStart</LinkActivation><DisplayText>limitations</DisplayText><Superscript>false</Superscript><Tooltip>Carbon Additionality Certificate Income Limitations</Tooltip><Tag /><Attributes /></ClipboardLinkObject>falseXRef-1truefalsetruefalsetruefalsefalsefalsefalse3limitationstrueNormal17Texttruefalsefalsefalsefalsefalsefalsefalsefalse0. As falseNormal17TextTexta068f67b-55a8-4912-899d-73bc22fab475truefalsetruefalsetruefalsefalsefalsefalse3<?xml version="1.0" encoding="utf-16"?><ClipboardLinkObject xmlns:xsi="http://www.w3.org/2001/XMLSchema-instance" xmlns:xsd="http://www.w3.org/2001/XMLSchema"><PathName>C:\Documents and Settings\dave\My Documents\Docs\SilvaElm\EnvironmentalReporting\CarbonTaxationMechanism.sed</PathName><RelativePath /><DocumentIdentifier>42a2d6f3-4d7d-4d67-a0a5-c807378c4251</DocumentIdentifier><EntityIdentifier>af0f0cca-f552-4886-b64b-ec81356b42b2</EntityIdentifier><FileType>SenseDocument</FileType><LinkType>ExternalAbsolutePath</LinkType><LinkActivation>ProcessStart</LinkActivation><DisplayText>marginal abatement costs</DisplayText><Superscript>false</Superscript><Tooltip>The MAC is the cost of reducing emissions by 1 tonne CO2-eq </Tooltip><Tag /><Attributes /></ClipboardLinkObject>falseXRef-1truefalsetruefalsetruefalsefalsefalsefalse3marginal abatement coststrueNormal17Texttruefalsefalsefalsefalsefalsefalsefalsefalse0 would be expected to progressively increase, early investment into Carbon Additionality Schemes would provide a level of future proofing against inevitable rises in the CAT rate.falseNormal17truefalsefalsefalsetrue0003false1200DefaulttruefalsetruefalsetruefalseNormal00Paragraph7795d316-589e-4119-8f62-41dd86af5a3dtruefalseTexttruefalsefalsefalsefalsefalsefalsefalsefalse0It would be hugely vital that renewable energy and energy storage developments of capacity greater than 15MW qualify for Carbon Additionality Certificate reward in contrast to the limit imposed on falseNormal17TextTextb26cbf40-8cfa-424b-aaad-1319962c82d0truefalsetruefalsetruefalsefalsefalsefalse3<?xml version="1.0" encoding="utf-16"?><ClipboardLinkObject xmlns:xsi="http://www.w3.org/2001/XMLSchema-instance" xmlns:xsd="http://www.w3.org/2001/XMLSchema"><PathName>https://cdm.unfccc.int/Panels/ssc_wg/SSCWG10_repan_04_rev_AMS_I.A</PathName><RelativePath /><DocumentIdentifier /><EntityIdentifier /><FileType>Uri</FileType><LinkType>ExternalAbsolutePath</LinkType><LinkActivation>ProcessStart</LinkActivation><DisplayText>CDM renewable energy projects.</DisplayText><Superscript>false</Superscript><Tooltip>Renewable Energy Projects capacity limit of 15MW</Tooltip><Tag /><Attributes /></ClipboardLinkObject>falseXRef-1truefalsetruefalsetruefalsefalsefalsefalse3CDM renewable energy projects.trueNormal17Texttruefalsefalsefalsefalsefalsefalsefalsefalse0 Historically, these medium and larger scale developments have been typically dependent on winning a renewables auction that in some cases apply a falseNormal17TextTextf34e5fd7-8d69-4907-a0c9-21df548c45aetruefalsetruefalsetruefalsefalsefalsefalse3<?xml version="1.0" encoding="utf-16"?><ClipboardLinkObject xmlns:xsi="http://www.w3.org/2001/XMLSchema-instance" xmlns:xsd="http://www.w3.org/2001/XMLSchema"><PathName>https://www.irena.org/-/media/Files/IRENA/Agency/Publication/2015/IRENA_RE_Auctions_Guide_2015_5_winner_selection.pdf?la=en&amp;hash=F45C1A24BD68F9AF3F52A264AF6C7B7E11940177</PathName><RelativePath /><DocumentIdentifier /><EntityIdentifier /><FileType>Uri</FileType><LinkType>ExternalAbsolutePath</LinkType><LinkActivation>ProcessStart</LinkActivation><DisplayText>mixed (compound) bidding criteria</DisplayText><Superscript>false</Superscript><Tooltip>Renewable Energy Actions</Tooltip><Tag /><Attributes /></ClipboardLinkObject>falseXRef-1truefalsetruefalsetruefalsefalsefalsefalse3mixed (compound) bidding criteriatrueNormal17Texttruefalsefalsefalsefalsefalsefalsefalsefalse0 aimed at achieving wider socio-economic-environmental objectives beyond the cheapest energy price. The application of mixed bidding criteria would be a pre-requisite for an energy project's consideration as a CAS.falseNormal17truefalsefalsefalsetrue0003false1200DefaulttruefalsetruefalsetruefalseNormal00Paragraphe15784f3-1e48-4201-b196-15a9a057c650truefalseTexttruefalsefalsefalsefalsefalsefalsefalsefalse0Registered enterprises would have the option to decide on prioritisation regarding utilisation of Carbon Additionality Certificates. Schemes in less developed countries run by co-operatives may put proportionately higher priority on gaining wider social benefits rather than recouping initial investmentfalseNormal17Texttruefalsefalsefalsefalsefalsefalsefalsefalse0 costs particularly if the scheme's finance was in some part the result of falseNormal17TextTexte1e3b4c7-2ce5-46e5-8152-047ecf2499d3truefalsetruefalsetruefalsefalsefalsefalse3<?xml version="1.0" encoding="utf-16"?><ClipboardLinkObject xmlns:xsi="http://www.w3.org/2001/XMLSchema-instance" xmlns:xsd="http://www.w3.org/2001/XMLSchema"><PathName>C:\Documents and Settings\dave\My Documents\Docs\SilvaElm\EnvironmentalReporting\CarbonTaxationMechanism.sed</PathName><RelativePath /><DocumentIdentifier>42a2d6f3-4d7d-4d67-a0a5-c807378c4251</DocumentIdentifier><EntityIdentifier>af2ab5b5-9d15-485f-9c2d-6e58209ba0ec</EntityIdentifier><FileType>SenseDocument</FileType><LinkType>ExternalAbsolutePath</LinkType><LinkActivation>ProcessStart</LinkActivation><DisplayText>CRV utilisation</DisplayText><Superscript>false</Superscript><Tooltip>Carbon Tax Relief Vouchers</Tooltip><Tag /><Attributes /></ClipboardLinkObject>falseXRef17truefalsetruefalsetruefalsefalsefalsefalse3CRV utilisationtrueNormal17Texttruefalsefalsefalsefalsefalsefalsefalsefalse0. In contrast, registered enterprises wishing to declare emissions neutrality (net zero emissions) would prioritise additionality certificate utilisation towards reducing their CAT liability to zero.falseNormal17truefalsefalsefalsetrue0003false1200DefaulttruefalsetruefalsetruefalseNormal00Paragraph4e7c89f9-c29c-4bd6-a844-eb5abc64fef2truefalseTexttruefalsefalsefalsefalsefalsefalsefalsefalse0Carbon Additionality Certificates would be rewarded ex-post assessed according to falseNormal17TextText63b117b7-5154-4f7a-bd49-bda20a431f27truefalsetruefalsetruefalsefalsefalsefalse3<?xml version="1.0" encoding="utf-16"?><ClipboardLinkObject xmlns:xsi="http://www.w3.org/2001/XMLSchema-instance" xmlns:xsd="http://www.w3.org/2001/XMLSchema"><PathName>C:\Documents and Settings\dave\My Documents\Docs\SilvaElm\EnvironmentalReporting\Carbon-Added-Tax excl Tables.sed</PathName><RelativePath /><DocumentIdentifier>85b48141-47d4-4cfe-b4e4-69c1f54cc2b1</DocumentIdentifier><EntityIdentifier>1cf7af5c-7a90-474f-a926-879eed8f8831</EntityIdentifier><FileType>SenseDocument</FileType><LinkType>ExternalAbsolutePath</LinkType><LinkActivation>ProcessStart</LinkActivation><DisplayText>Uncertainty Based Valuation</DisplayText><Superscript>false</Superscript><Tooltip>Internal document link to table summarising asymmetic and symmetic uncertainty percentages</Tooltip><Tag /><Attributes /></ClipboardLinkObject>falseXRef-1truefalsetruefalsetruefalsefalsefalsefalse3Uncertainty Based ValuationtrueNormal17Texttruefalsefalsefalsefalsefalsefalsefalsefalse0.falseNormal17truefalsefalsefalsetrue0003false1200DefaulttruefalsetruefalsetruefalseNormal00Paragraph33eb710d-825a-4aca-bc72-6ecfd8c558c1truefalseTexttruefalsefalsefalsefalsefalsefalsefalsefalse0In contrast to the UN's Carbon Offset Platform, no restriction would be imposed on the geographic locationfalseNormal17Texttruefalsefalsefalsefalsefalsefalsefalsefalse0 of CA schemes. For example, a registered enterprise in one country would be allowed to establish a CA scheme in another providing both countries are signatories to a proposed falseNormal17TextText7c54df50-25f3-4aca-aec8-5b2ea203a0e5truefalsetruefalsetruefalsefalsefalsefalse3<?xml version="1.0" encoding="utf-16"?><ClipboardLinkObject xmlns:xsi="http://www.w3.org/2001/XMLSchema-instance" xmlns:xsd="http://www.w3.org/2001/XMLSchema"><PathName>C:\Documents and Settings\dave\My Documents\Docs\SilvaElm\EnvironmentalReporting\CarbonTaxationMechanism.sed</PathName><RelativePath /><DocumentIdentifier>42a2d6f3-4d7d-4d67-a0a5-c807378c4251</DocumentIdentifier><EntityIdentifier>ebf10b80-fc2f-4427-8a64-120cb7a1b358</EntityIdentifier><FileType>SenseDocument</FileType><LinkType>ExternalAbsolutePath</LinkType><LinkActivation>ProcessStart</LinkActivation><DisplayText>Carbon Taxation Mechanism (CTM)</DisplayText><Superscript>false</Superscript><Tooltip>Climate Change Finance in context of Carbon Added Tax and Carbon (Tax) Relief Vouchers</Tooltip><Tag /><Attributes /></ClipboardLinkObject>falseXRef-1truefalsetruefalsetruefalsefalsefalsefalse3Carbon Taxation Mechanism (CTM)trueNormal17Texttruefalsefalsefalsefalsefalsefalsefalsefalse0. Additionality certificates would be valued at the prevailing CAT rate in contrast to the variably priced Certified Emission Reductions (CERs) of the CDM and other openly marketed carbon offsets. Importantly, the CAS would require a globally accessible platform similar to the UN's Carbon Offset Platform but extended to provide the ability of CAT registered enterprises to manage utilisation of their uniquely identified additionality certificates within certain limitations outlined below.falseNormal17truefalsefalsefalsetrue0003false1200DefaulttruefalsetruefalsetruefalseNormal00Paragraphf8163869-32bc-4916-8509-984fc11a7128truefalseTexttruefalsefalsefalsefalsefalsefalsefalsefalse0Again, and in contrast to the UN's Carbon Offset Platform, CACs available for purchase within the global marketplace would not identify the generating CAS or its associated CAT registered enterprise. However, the platform would have the ability to search details of registered enterprise funded Carbon AdditionalityfalseNormal17Texttruefalsefalsefalsefalsefalsefalsefalsefalse0 Schemes as part of publically available CAT returns.falseNormal18truefalsefalsefalsetrue0003false1200DefaulttruefalsetruefalsetruefalseNormal00Paragraph7d1c83c2-32df-4762-9370-5149f7e91fb1truefalseTexttruefalsefalsefalsefalsefalsefalsefalsefalse0Similar to the CDM's registry process of CER cancellation, CACs would be cancelled once utilised towards CAT rate reduction to avoid double counting. falseNormal18truefalsefalsefalsetrue0003false1200DefaulttruefalsetruefalsetruefalseNormal00Sectionac8c23c7-d08b-4b17-b72e-eea3480ff9b3Paragraph69627577-dc9e-410a-aba9-96a6b3ff02ectruefalseTexttruefalsefalsefalsefalsefalsefalsefalsefalse0Carbon Additionality Certificate purchase and surrender would be subject to a number of rules for the purpose of CAT accountability. 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that is, those emissions resulting typically from direct (Scope 1) fossil fuel combustion.falseNormal18truefalsefalsefalsetrue0003false1200DefaulttruefalsetruefalsetruefalseNormal00Paragraph0e717297-bbb5-48e1-8947-e08b2b0f293ctruefalseTexttruefalsefalsefalsefalsefalsefalsefalsefalse0Carbon Additionality Schemes would have the option to offset deferred CAT output charges resulting from development investment by CAC purchase being explicitely relevant to renewable energy schemes wishing to gain 100% falseNormal18Textd24c84dc-25c6-4c39-b8f5-6baf664a89e8Texttruefalsefalsefalsefalsefalsefalsefalsefalse0carbon paybackfalseNormal18Texttruefalsefalsefalsefalsefalsefalsefalsefalse0Carbon PaybackfalseMeta18truefalsefalsefalsefalsefalsefalsefalsefalse0GHG emissions resulting from a renewable energy development may be offset by carbon capture (e.g sequestation) to achieve 100% renewables statustrueAnnotation18Texttruefalsefalsefalsefalsefalsefalsefalsefalse0. falseNormal18truefalsefalsefalsetrue0003false1200DefaulttruefalsetruefalsetruefalseNormal00Paragraph194ef7b8-337e-4c68-9e1f-13803dae6c82truefalseTexttruefalsefalsefalsefalsefalsefalsefalsefalse0Any organisation would have the option to offset CAT liability arising from their (Scope 2) energy usage byfalseNormal18Texttruefalsefalsefalsefalsefalsefalsefalsefalse0 CAC purchase.falseNormal18truefalsefalsefalsetrue0003false1200DefaulttruefalsetruefalsetruefalseNormal00Paragraphac1e1965-2827-47d8-9a2d-916f369b650etruefalseTexttruefalsefalsefalsefalsefalsefalsefalsefalse0CACs would not be used to offset imported (Scope 3) emissions resulting from product and servicefalseNormal18Texttruefalsefalsefalsefalsefalsefalsefalsefalse0 purchase. falseNormal18truefalsefalsefalsetrue0003false1200DefaulttruefalsetruefalsetruefalseNormal00Paragraphcd1f025b-5dfd-490c-9c73-2d9ba1565986truefalseTexttruefalsefalsefalsefalsefalsefalsefalsefalse0In effect, a purchase of a CAC would be the one-to-one transfer of 1 tonne CO2-eq emissions reduction by an accredited scheme to 1 tonne CO2-eq emissions generated by the purchasing, CAT registered, organisation.falseNormal18truefalsefalsefalsetrue0003false1200DefaulttruefalsetruefalsetruefalseNormal00Paragrapha9a63a5e-6175-4ee9-ae18-d01570652f13truefalseTexttruefalsefalsefalsefalsefalsefalsefalsefalse0The surrender price of CACs to the global market would be at its most previous purchase prices rather than the prevailing CAT rate to prevent buy-sell speculation. falseNormal18truefalsefalsefalsetrue0003false1200DefaulttruefalsetruefalsetruefalseNormal00Paragraph61c4f597-afa7-490a-87e5-6105449ff962truefalseTexttruefalsefalsefalsefalsefalsefalsefalsefalse0The purchase price of CACs would be at the prevailing CAT rate with prioritisation based on a first in- first out surrender date basis.falseNormal18truefalsefalsefalsetrue0003false1200DefaulttruefalsetruefalsetruefalseNormal00Paragraphd1b6a28d-2be9-4ff7-a6f8-4ef725fd2c47truefalseTexttruefalsefalsefalsefalsefalsefalsefalsefalse0No resale or transfer of purchased CACs would be allowed between separately CAT registered enterprises. falseNormal18truefalsefalsefalsetrue0003false1200DefaulttruefalsetruefalsetruefalseNormal00Paragraphba929be9-c262-4c0c-ac49-ea778833c421truefalseTexttruefalsefalsefalsefalsefalsefalsefalsefalse0The closed group with the option to purchase CACs would be restricted to those providing public facing services such as passenger rather than materials transportation and end of supply chain institutions without directly chargeable end users. Examples of former include road, rail and air passenger transport, private hospitals, financial service institutions including banks, the hospitality industry, hotels, tour operators with the latter including state financed institutions such as schools, museums, hospitals and government offices. The mandatory requirement would be that CAT liability reduction by CAC purchase should not skewfalseNormal18Texttruefalsefalsefalsefalsefalsefalsefalsefalse0 downstream carbon (GHG emissions) accounting of inorganic and organic products.falseNormal18truefalsefalsefalsetrue0003false1200DefaulttruefalsetruefalsetruefalseNormal00Paragraph71c2bbcb-c062-4c3b-81c6-35ec5e54c778truefalseTexttruefalsefalsefalsefalsefalsefalsefalsefalse0The interplay of considerations between simply paying CAT, the purchase of Carbon Additionality Certificates to offset CAT liability or direct investment into a Carbon Additionality Scheme would be a financial judgement that best matches the circumstances of the organisation and its aspirations regarding public perception of carbon footprint reduction and wider contribution to the meeting of Sustainable Development Goals (SDGs) outlined in the Paris Agreement.falseNormal18truefalsefalsefalsetrue0003false1200DefaulttruefalsetruefalsetruefalseNormal00Paragraphf0690761-a208-4a29-b466-785362bcd46dtruefalseTexttruefalsefalsefalsefalsefalsefalsefalsefalse0Carbon footprint reduction would be best served by the use of CAC's whether by direct purchase or indirect input from investment into a CAS rather than straightforward CAT payment. 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However, uncertainties in the exact levels of internal organisation emissions within an accounting period wouldfalseNormal19Texttruefalsefalsefalsefalsefalsefalsefalsefalse0 mandate the organisation to over-purchase CACs with an allowable excess (10% limit) rollover to the next accounting period.falseNormal19truefalsefalsefalsetrue0003false1200DefaulttruefalsetruefalsetruefalseNormal00Paragraphd3f202b5-fdaa-4615-a0d7-c3c7a6120c7etruefalseTexttruefalsefalsefalsefalsefalsefalsefalsefalse0The surrender to the global certification marketplace of any CAC excess beyond the 10% rollover allowance would be required. CAC remuneration to the surrending organisation would be its original purchase pricefalseNormal19Texttruefalsefalsefalsefalsefalsefalsefalsefalse0 once that CAC had been resold with any difference between resale and original pricing being directed towards global marketplace running costs.falseNormal19truefalsefalsefalsetrue0003false1200DefaulttruefalsetruefalsetruefalseNormal00truefalseText537d5b2e-ddbd-4372-b3a9-af9ebd7e8fddtruefalsefalsetruefalsefalsefalsefalsefalse05.2.1.1. trueNormal18Texttruefalsefalsetruefalsefalsefalsefalsefalse0CAC falseNormal18Texttruefalsefalsetruefalsefalsefalsefalsefalse0Purchase and SurrenderfalseNormal18001truefalsetruefalsefalse0003false1600Defaulttruetrue0000000000Arabicfalsefalse0Tabfalse4Sectionc4e664e9-9d09-4101-b5b7-36ab99da57d4Paragraph351f109f-044b-450c-b5f0-246531a9d721truefalseTexttruefalsefalsefalsefalsefalsefalsefalsefalse0Any CAT registered enterprise would have the option to invest into a CAS in order to generate income from CACs via allocation to the global marketplace. CAC reward would be dependent on the nature of the CAS which in turn would dictate the ultimate lifetime of the scheme. falseNormal19truefalsefalsefalsetrue0003false1200DefaulttruefalsetruefalsetruefalseNormal00Paragraphe7baa73c-2246-47ef-9b74-327cbc69a3f7truefalseTexttruefalsefalsefalsefalsefalsefalsefalsefalse0Schemes based on LULUCF would be expected to have relatively long term lifetimes, both on initialfalseNormal19Texttruefalsefalsefalsefalsefalsefalsefalsefalse0 realisation of CAC reward and subsequent medium/long term maturity where additionality becomes statistically unverifiable. 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In circumstances where initial investment costs were wholly or part funded by CRVs such as for CAT registered individuals and collectives, CRVs would be regarded as part of the initial investment costed at their issued CAT rate valuation. falseNormal19truefalsefalsefalsetrue0003false1200DefaulttruefalsetruefalsetruefalseNormal00Sectionb39fa7ca-c909-44fd-9c7a-6c12590fbb40Paragraph190653e8-6c4e-4554-a198-509ab89a9bfbtruefalseTexttruefalsefalsefalsefalsefalsefalsefalsefalse0Historically, to qualify as a falseNormal19TextTextc35431ac-b9bc-4427-9d2d-adf429db15eetruefalsetruefalsetruefalsefalsefalsefalse3<?xml version="1.0" encoding="utf-16"?><ClipboardLinkObject xmlns:xsi="http://www.w3.org/2001/XMLSchema-instance" xmlns:xsd="http://www.w3.org/2001/XMLSchema"><PathName>https://cdm.unfccc.int/Panels/ssc_wg/SSCWG10_repan_04_rev_AMS_I.A</PathName><RelativePath /><DocumentIdentifier /><EntityIdentifier /><FileType>Uri</FileType><LinkType>ExternalAbsolutePath</LinkType><LinkActivation>ProcessStart</LinkActivation><DisplayText>CDM renewable electricity project </DisplayText><Superscript>false</Superscript><Tooltip>Renewable Energy Projects capacity limit of 15MW - Methodological Tool 21</Tooltip><Tag /><Attributes /></ClipboardLinkObject>falseXRef-1truefalsetruefalsetruefalsefalsefalsefalse3CDM renewable electricity project trueNormal19Texttruefalsefalsefalsefalsefalsefalsefalsefalse0, capacity would be no greater than 15MW and be required to demonstrate additionality for small scale projects or even micro scale projects. However,falseNormal19Texttruefalsefalsefalsefalsefalsefalsefalsefalse0 in the context of carbon additionality schemes, no such limit would be imposed enabling inclusion of medium and large scale energy projects - Table 5.1 of the Policy Risk in Renewable Energy Investments studyfalseNormal19TextText6f9b80b4-dd7d-4d88-9b2a-0f7cc7b464ddtruefalsetruefalsefalsetruefalsefalsefalse0<?xml version="1.0" encoding="utf-16"?><ClipboardLinkObject xmlns:xsi="http://www.w3.org/2001/XMLSchema-instance" xmlns:xsd="http://www.w3.org/2001/XMLSchema"><PathName /><RelativePath /><DocumentIdentifier>42a2d6f3-4d7d-4d67-a0a5-c807378c4251</DocumentIdentifier><EntityIdentifier>785786c5-f8bb-44c3-8c87-d254da0ad690</EntityIdentifier><FileType>SenseDocument</FileType><LinkType>Citation</LinkType><LinkActivation>ProcessStart</LinkActivation><DisplayText>[23]</DisplayText><Superscript>true</Superscript><Tooltip>2014. Policy Risk In Renewable Energy Investments in Developing Countries. [online]. [viewed 10 May 2021]. Available from: https://assets.publishing.service.gov.uk/government/uploads/system/uploads/attachment_data/file/380928/DECC_PRI_FINAL.pdf</Tooltip><Tag /><Attributes /></ClipboardLinkObject>falseXRef-1truefalsetruefalsefalsetruefalsefalsefalse0[23]trueNormal19Texttruefalsefalsefalsefalsefalsefalsefalsefalse0 provides a useful overview of project scaling versus the wider features including finance, insurance and guarantees. falseNormal19truefalsefalsefalsetrue0003false1200DefaulttruefalsetruefalsetruefalseNormal00Paragraph8cbe6762-1917-402b-b83d-6eade6e17248truefalseTexttruefalsefalsefalsefalsefalsefalsefalsefalse0To qualify for carbon additionality certification, new projects would be required to verifiably reduce existing GHG emissions rather than simply meeting rising energy demand. In the context of electricity grid networks, feed-in must verifiably reduce the GHG emissions from established plant that would otherwise generate all or some proportion of their electricity from fossil fuels. Renewable Energy Certificates (RECs) and regional equivalents such as the United Kingdom's Renewables Obligation Certificate (ROC) and EU's (UK's Renewable Energy) Guarantee of Origin (GO/REGO) Certificate falseNormal19TextText6a5fdc1f-e12e-4c24-b65d-5c773d4753b6truefalsetruefalsetruefalsefalsefalsefalse3<?xml version="1.0" encoding="utf-16"?><ClipboardLinkObject xmlns:xsi="http://www.w3.org/2001/XMLSchema-instance" xmlns:xsd="http://www.w3.org/2001/XMLSchema"><PathName>C:\Documents and Settings\dave\My Documents\Docs\SilvaElm\EnvironmentalReporting\CarbonTaxationMechanism.sed</PathName><RelativePath /><DocumentIdentifier>42a2d6f3-4d7d-4d67-a0a5-c807378c4251</DocumentIdentifier><EntityIdentifier>26bc6dff-95e5-48ff-be0d-2ff3023e2275</EntityIdentifier><FileType>SenseDocument</FileType><LinkType>ExternalAbsolutePath</LinkType><LinkActivation>ProcessStart</LinkActivation><DisplayText>do not meet this Additionality Criteria</DisplayText><Superscript>false</Superscript><Tooltip>Outsourced Emissions Reductions: Renewable Energy Certificates</Tooltip><Tag /><Attributes /></ClipboardLinkObject>falseXRef-1truefalsetruefalsetruefalsefalsefalsefalse3do not meet this Additionality CriteriatrueNormal19Texttruefalsefalsefalsefalsefalsefalsefalsefalse0. falseNormal19truefalsefalsefalsetrue0003false1200DefaulttruefalsetruefalsetruefalseNormal00Paragraph474992b6-d2af-423e-8474-dba6f0e98f93truefalseTexttruefalsefalsefalsefalsefalsefalsefalsefalse0There are a number of complicating issues regarding both qualification and validated measurement of electricity feed-in to be rated as additional. Additionality cannot be measured without the establishment of an emissions baseline and highlights the fundamental difference to how RECs, representing MegaWattfalseNormal19Texttruefalsefalsefalsefalsefalsefalsefalsefalse0 hours of generated electicity, are issued. Another fundamental difference would be the need to differentiate electricity supplies between that regarded as additional and that what is not. The underlying implication is that energy supply projects at some point require to become integrated into the established generating infrastructure losing their status as additional. falseNormal20truefalsefalsefalsetrue0003false1200DefaulttruefalsetruefalsetruefalseNormal00Paragraph2a3eb041-8c7f-45db-b18a-5f31e279106dtruefalseTexttruefalsefalsefalsefalsefalsefalsefalsefalse0The loss of additionality status must be regarded in the wider context of incentivising permanence of emissions reductions and further disadvantage the building of new polluting generating capacity and /or thefalseNormal20Texttruefalsefalsefalsefalsefalsefalsefalsefalse0 reconnection of otherwise decommissioned/removed polluting plant. It becomes apparent that the emissions baseline would require to be progressively reduced to advance these aims. It is clear that the definition of trigger points determining loss of additionalty status of energy supply projects and the rate of emission baseline reduction be closely linked to a state's Nationally Declared Contribution (NDC).falseNormal20truefalsefalsefalsetrue0003false1200DefaulttruefalsetruefalsetruefalseNormal00Paragraphe7cb7664-38c4-4427-bec8-efb292131a08truefalseTexttruefalsefalsefalsefalsefalsefalsefalsefalse0At its simplest, the loss of additionality status of an energy supply project would need to be reflected in the permanent decommisioning of GHG emitting power generation. Energy supply projects would necessarily require to be assigned additionality within a supply contract with the electricity grid utility. In turn, the utility would also be required to contractually commit to the permanent removal / decomissioning of GHG emitting electrical power plant equal to the contracted electrical energy supply - critically, this paired power plant would need to contractually chosen as the most polluting in terms of emissions per unit of electricity generated, that is the highest emissions factor rather than based on cost per unit of electricity generated. Furthermore, while the energy supplier has additionality status, it would be rewarded Carbon Additionality Certificates rather than RECs. falseNormal20truefalsefalsefalsetrue0003false1200DefaulttruefalsetruefalsetruefalseNormal00Paragraph7f7efc4d-0a89-46d8-a9b9-beeb681f47adtruefalseTexttruefalsefalsefalsefalsefalsefalsefalsefalse0As grid systems incorporate proportionately more variable, photo-voltaic and wind power, renewable generation capacity, curtailment, such as the switching off of surplus renewable energy supply, becomes more frequent to maintain stability of grid systems historically based on less flexible GHG emitting and / or nuclear generating capacity. As a general guideline, when the variable renewable generating capacity of a grid system exceeds 50%, then curtailment events would be expected to increase without counterbalancing by energy storage systems whether pumped hydro storage, compressed air or large scale battery. The relatively higher cost of storage systems in comparison to renewable generation dictates higher investment levels that would potentially retard adoption and slowing closure of remaining GHG emitting plant as well as nuclear. [TfalseNormal20Texttruefalsetruefalsefalsefalsefalsefalsefalse0he issues regarding the "extremely long term safe" storage of nuclear waste and causes underlying the Three Mile Island, Chernobyl and Fukishima major incidents only highlight the inherent dangers and long term consequences of any reliance on fission technologyfalseNormal20Texttruefalsefalsefalsefalsefalsefalsefalsefalse0. falseNormal20Texttruefalsetruefalsefalsefalsefalsefalsefalse0Economically, it may be argued that investment into energy storage systems would be a safer and more sustainable alternative to nuclear.falseNormal20Texttruefalsefalsefalsefalsefalsefalsefalsefalse0]falseNormal20truefalsefalsefalsetrue0003false1200DefaulttruefalsetruefalsetruefalseNormal00Paragraphe363b0fa-f49d-4a7c-b61c-655f624ab87etruefalseTexttruefalsefalsefalsefalsefalsefalsefalsefalse0In order to incentivise the building of energy storage capacity, energy storage schemes would be considered in the context of additionality particularly when integrated as combined renewable energy / storage projects. Critically, these projects, would benefit from a predictable cash flow as part of the carbon additionality scheme and at the established CAT rate up to the point of loss of additionality status. In other aspects, where the economic viabilty of new supply project developments is determined by the bidding process of energy auction, feed-in tariffs would necessarily be required to be established for longer termfalseNormal20Texttruefalsefalsefalsefalsefalsefalsefalsefalse0 economic viability without income flow from CACs. falseNormal20truefalsefalsefalsetrue0003false1200DefaulttruefalsetruefalsetruefalseNormal00Paragraph57ede051-77c6-4191-8309-8c3a1d7e4c2etruefalseTexttruefalsefalsefalsefalsefalsefalsefalsefalse0It is clear that a revised form of energy auction would be required to ensure carbon additionality schemes bid within a level playing field. Implicitely, falseNormal20Texttruefalsetruefalsefalsefalsefalsefalsefalse0carbon additionality auctionsfalseNormal20Texttruefalsefalsefalsefalsefalsefalsefalsefalse0 would automatically exclude energy projects not bidding as accredited carbon additionality schemes. In addition, as part of the mixed (compound) bidding criteria, energy projects would be required to include the full costs of grid connection. The auction bidding criteria would also be required to stipulate the required type of energy supply, whether variable or stable: in the latter case, energy storage schemes become an implicit requirement for round-the-clock uninterrupted supply whereas for the former, bidding would only be accepted from renewable energyfalseNormal20Texttruefalsefalsefalsefalsefalsefalsefalsefalse0 projects.falseNormal21truefalsefalsefalsetrue0003false1200DefaulttruefalsetruefalsetruefalseNormal00Paragraphd1fa07a3-14b6-46ed-bd8a-73881e272528truefalseTexttruefalsefalsefalsefalsefalsefalsefalsefalse0The expected downside of energy projects accredited as carbon additionality schemes would be a higher per unit energy cost in comparison to projects bidding within "classical"minimum price auctions. However, as counterbalance, the upside challenge of carbon additionality auctions would be: falseNormal21truefalsefalsefalsetrue0003false1200DefaulttruefalsetruefalsetruefalseNormal00Bullet8642a292-7951-4c8c-ad1e-d1447390bf6atruefalseTexttruefalsefalsefalsefalsefalsefalsefalsefalse0? trueNormal21Texttruefalsefalsefalsefalsefalsefalsefalsefalse0to incentivise investment into carbon additionality energy schemes.falseNormal21truefalsefalsefalsefalse0000false000DefaultfalsefalsefalsefalsefalsefalseNormal000Bullet93da0cd5-5a11-4297-81fc-9a547c57667ftruefalseTexttruefalsefalsefalsefalsefalsefalsefalsefalse0? trueNormal21Texttruefalsefalsefalsefalsefalsefalsefalsefalse0to increase certainty in viability of the winning energy scheme.falseNormal21truefalsefalsefalsefalse0000false000DefaultfalsefalsefalsefalsefalsefalseNormal000Bullet28cb499d-7b2d-4289-9193-2636192bc40ftruefalseTexttruefalsefalsefalsefalsefalsefalsefalsefalse0? trueNormal21Texttruefalsefalsefalsefalsefalsefalsefalsefalse0to attract more energy projects to bid.falseNormal21truefalsefalsefalsefalse0000false000DefaultfalsefalsefalsefalsefalsefalseNormal000Bullet81b3e4df-6281-459d-8624-5cb336dd68dftruefalseTexttruefalsefalsefalsefalsefalsefalsefalsefalse0? trueNormal21Texttruefalsefalsefalsefalsefalsefalsefalsefalse0to encourage smaller scale projects to bid. falseNormal21truefalsefalsefalsefalse0000false000DefaultfalsefalsefalsefalsefalsefalseNormal000Bulletfd826ee2-35f7-44d1-83ac-5deb83fb22d6truefalseTexttruefalsefalsefalsefalsefalsefalsefalsefalse0? trueNormal21Texttruefalsefalsefalsefalsefalsefalsefalsefalse0to accelerate the decomissioning of GHG emitting electricity generation capacity.falseNormal21truefalsefalsefalsefalse0000false000DefaultfalsefalsefalsefalsefalsefalseNormal000Bulletdb9a3711-6a65-49a0-aec4-a8d915fea11ctruefalseTexttruefalsefalsefalsefalsefalsefalsefalsefalse0? trueNormal21Texttruefalsefalsefalsefalsefalsefalsefalsefalse0to specify the terms of loss of CAS additionality criteria for the winning bid and how that would be contractually linked to both the decomissioning of GHG emitting generation capacity andfalseNormal21Texttruefalsefalsefalsefalsefalsefalsefalsefalse0 accelerated investment payback.falseNormal21truefalsefalsefalsefalse0000false000DefaultfalsefalsefalsefalsefalsefalseNormal000Sectione5e4e017-8814-4958-b107-a38a657d0645Paragraph30296c58-f27d-4ff7-96d5-f8ce2f661f2btruefalseTexttruefalsefalsefalsefalsefalsefalsefalsefalse0The criteria determining loss of CAS additionality status - CAS Financial Maturity - would, in general, be common to all electricity grid supply developments irrespective of capacity size and factors determining financing whether by result of auction or otherwise. At the heart of the criteria would be an emissions baseline facilitating the tracking of GHG emissions reductions and determining the point of scheme maturity. Maturity would be based on a schemes reward of Carbon Additionality Certificates reaching a defined limit of capital expenditure payback. Beyond maturity, the terms of operation of the energy supply project would continue under contractual agreements with the energy purchaser, in most cases the grid utility, typical to those negotiated for renewable energy projects without additionality. falseNormal21truefalsefalsefalsetrue0003false1200DefaulttruefalsetruefalsetruefalseNormal00Paragraphf40fa8dc-d22c-4d79-b148-22cbfaf846ebtruefalseTexttruefalsefalsefalsefalsefalsefalsefalsefalse0As specific clarification, additionality would be supplementary to typical energy supply agreements with CAC reward quite distinct and independent from the main contract involving no monetary exchange between purchaser and supplier but with commitment by the purchaser to decommission equivalent GHG emitting plant at a schemes maturity. In most cases, it would be expected that the contractual terms of this decomissioning be underwritten by the state (party to the Paris Agreement) and be commensurate with its Nationally Declared Contribution (NDC) towards reducing emissions. At most, any overlap between a typical energy supply contract and one for a scheme including addionality criteria would specify the reward of CACsfalseNormal21Texttruefalsefalsefalsefalsefalsefalsefalsefalse0 to the exclusion of RECs (or similar) up the point of scheme maturity. falseNormal21truefalsefalsefalsetrue0003false1200DefaulttruefalsetruefalsetruefalseNormal00Paragraph11be7469-8c28-43d8-a930-5bc088dd49a2truefalseTexttruefalsefalsefalsefalsefalsefalsefalsefalse0Above and beyond the recognised risks associated to renewable energy supply schemes particularly, but not exclusively, in developing countries, the most significant risk to a CAS accredited energy producer would be a failure of CAC reward by the energy purchaser resulting from increases in energy demand outstripping the CAS energy supply. Aside of guarantee and insurance protection to cover these circumstances, the mostfalseNormal21Texttruefalsefalsefalsefalsefalsefalsefalsefalse0 immediate interim fallback would be the issue of RECs to maintain a level of certificate based income. Prior to the issue of requests for tender, it would be incumbent on the energy purchaser to ensure that predicted energy demand balances energy generation capacity without compromising the intended emission reductions resulting from carbon additionality schemes.falseNormal21truefalsefalsefalsetrue0003false1200DefaulttruefalsetruefalsetruefalseNormal00Paragraph5461c009-af78-467a-80a2-6907f42b6ac6truefalseTexttruefalsefalsefalsefalsefalsefalsefalsefalse0In principle, the trigger for achieving Financial Maturity would be when an energy scheme has been rewarded CACs to achieve:falseNormal21truefalsefalsefalsetrue0003false1200DefaulttruefalsetruefalsetruefalseNormal00Bullet5b9c1de5-49c0-4080-8b27-a01c285670d8truefalseTexttruefalsefalsefalsefalsefalsefalsefalsefalse0? trueNormal21Texttruefalsefalsefalsefalsefalsefalsefalsefalse0monetary payback equalling its estimated development investment excluding CAT. The estimation would itemise costs into major categories such as infrastructure construction, labour, insurance,falseNormal21Texttruefalsefalsefalsefalsefalsefalsefalsefalse0 legal fees and exchange rate fluctuation provisions to the point of CAS generation going live.falseNormal22truefalsefalsefalsefalse0000false000DefaultfalsefalsefalsefalsefalsefalseNormal000Bullet8a697cd8-065e-4c6f-8946-e5df68f3ee24truefalseTexttruefalsefalsefalsefalsefalsefalsefalsefalse0? trueNormal22Text56d0b8e2-941a-423d-9fc8-c732377cde30Texttruefalsefalsefalsefalsefalsefalsefalsefalse0Carbon PaybackfalseNormal22Texttruefalsefalsefalsefalsefalsefalsefalsefalse0Carbon PaybackfalseMeta22truefalsefalsefalsefalsefalsefalsefalsefalse0GHG emissions incurred during a project development ultimately balanced by avoided emissionstrueAnnotation22Texttruefalsefalsefalsefalsefalsefalsefalsefalse0 relating to CAT arising from the development investment by CAC purchase would be permissable for an energy scheme to gain 100% renewable energy status. falseNormal22truefalsefalsefalsefalse0000false000DefaultfalsefalsefalsefalsefalsefalseNormal000Paragraphfca97e03-d02f-472c-81a4-695bf42269c7truefalseTexttruefalsefalsefalsefalsefalsefalsefalsefalse0Although requiring an unusual degree of transparency by bidding enterprises, investment costs would be assessed in confidence by an independent CTM approved adjudicator to filter unrealistic (over) estimation.falseNormal22Texttruefalsefalsefalsefalsefalsefalsefalsefalse0 The adjudicator would only reveal the CAC reward quota to the energy purchaser once contracts have been signed so as not to influence the choice of winning supplier. falseNormal22truefalsefalsefalsetrue0003false1200DefaulttruefalsetruefalsetruefalseNormal00Paragraph9abba63b-3736-4530-97e6-3bceb4aa87b5truefalseTexttruefalsefalsefalsefalsefalsefalsefalsefalse0Monetary payback would explicitely exclude remuneration of carbon added tax (CAT) resulting from construction, land (LULUCF) disturbance, etc, as well as upstream emissions resulting from, inter alia, infrastucture (eg PV, wind turbine) manufacture, concrete manufacture, transportation and rare earthfalseNormal22Texttruefalsefalsefalsefalsefalsefalsefalsefalse0 mining. Indeed, a totalised CAT figure generated at the point of a CAS scheme achieving full capacity generation would provide a definitive indication of the scale of carbon payback and from this an estimated payback timescale. falseNormal22truefalsefalsefalsetrue0003false1200DefaulttruefalsetruefalsetruefalseNormal00Paragraph4f0e3e6e-ec38-4a49-89a8-867c5bd2b21dtruefalseTexttruefalsefalsefalsefalsefalsefalsefalsefalse0A disadvantage of falseNormal22TextTextf9d5fb03-7da4-4344-afdc-5b45b6c5f20atruefalsetruefalsetruefalsefalsefalsefalse3<?xml version="1.0" encoding="utf-16"?><ClipboardLinkObject xmlns:xsi="http://www.w3.org/2001/XMLSchema-instance" xmlns:xsd="http://www.w3.org/2001/XMLSchema"><PathName>C:\Documents and Settings\dave\My Documents\Docs\SilvaElm\EnvironmentalReporting\CarbonTaxationMechanism.sed</PathName><RelativePath /><DocumentIdentifier>42a2d6f3-4d7d-4d67-a0a5-c807378c4251</DocumentIdentifier><EntityIdentifier>ac8c23c7-d08b-4b17-b72e-eea3480ff9b3</EntityIdentifier><FileType>SenseDocument</FileType><LinkType>ExternalAbsolutePath</LinkType><LinkActivation>ProcessStart</LinkActivation><DisplayText>CAC reward</DisplayText><Superscript>false</Superscript><Tooltip>Allows one-to-one carbon offsetting balancing an emissions reduction against equivalent emissions in tonnes CO2-eq</Tooltip><Tag /><Attributes /></ClipboardLinkObject>falseXRef-1truefalsetruefalsetruefalsefalsefalsefalse3CAC rewardtrueNormal22Texttruefalsefalsefalsefalsefalsefalsefalsefalse0 would be the timescale delay in an energy project achieving carbon payback as being the point where reduced emissions (through additionality) have balanced the initial investment costs in emissions as measured by CAT totalisation. The advantage of CAC reward excluding CAT costs would be the incentivisation to intensify focus on the negative environmental costs of an energy project in terms of GHG emissions.falseNormal22truefalsefalsefalsetrue0003false1200DefaulttruefalsetruefalsetruefalseNormal00Paragrapheeab06b1-6a85-44a2-9a9f-e0f2357b81f1truefalseTexttruefalsetruefalsefalsefalsefalsefalsefalse0falseNormal22TextText681330f7-40b9-48e3-bb77-c51edcfdfc75truefalsetruefalsetruefalsefalsefalsefalse3<?xml version="1.0" encoding="utf-16"?><ClipboardLinkObject xmlns:xsi="http://www.w3.org/2001/XMLSchema-instance" xmlns:xsd="http://www.w3.org/2001/XMLSchema"><PathName>C:\Documents and Settings\dave\My Documents\Docs\SilvaElm\EnvironmentalReporting\CarbonTaxationMechanism.sed</PathName><RelativePath /><DocumentIdentifier>42a2d6f3-4d7d-4d67-a0a5-c807378c4251</DocumentIdentifier><EntityIdentifier>82d96144-a6f9-484f-a86e-70f5c5fd6cb7</EntityIdentifier><FileType>SenseDocument</FileType><LinkType>ExternalAbsolutePath</LinkType><LinkActivation>ProcessStart</LinkActivation><DisplayText>Carbon Payback</DisplayText><Superscript>false</Superscript><Tooltip>Carbon Payback and Emission Factors</Tooltip><Tag /><Attributes /></ClipboardLinkObject>falseXRef23truefalsetruefalsetruefalsefalsefalsefalse3Carbon PaybacktrueNormal22Texttruefalsetruefalsefalsefalsefalsefalsefalse0 is not equivalent to carbon neutrality. If any energy scheme whether accredited additionality or not has caused GHG emissions during its development, then it could not be considered as being carbon neutral irrespective of the amount of renewable energy subsequently generated over its lifetime. The exception would be if its emissions were paired to an intended equivalent, measurable and long term withdrawal in atmospheric greenhouse gases leading to emissions neutrality (eventually) - such is the importance of allying atmospheric greenhouse gas removals to LULUCF projects however high the challenge. falseNormal22truefalsefalsefalsetrue0003false1200DefaulttruefalsetruefalsetruefalseNormal00Sectionf81c2ae2-1c42-464a-8862-5a4997832703Paragraph6fb795ec-588d-4826-9487-ceff0d482cectruefalseTexttruefalsefalsefalsefalsefalsefalsefalsefalse0The reward of CACs to qualifying energy suppliers would be based on additionality taking the definition as being the measure of emissions reduction below an emissions baseline. The general principle would be that aside of interruption from any supplier by causes within its operation, CAC distribution would be applied in a fair and equitable manner. Situations where renewable supplies are reduced or stopped (falseNormal22TextText1a640802-932b-4646-aa3a-c1df882f97c8truefalsetruefalsetruefalsefalsefalsefalse3<?xml version="1.0" encoding="utf-16"?><ClipboardLinkObject xmlns:xsi="http://www.w3.org/2001/XMLSchema-instance" xmlns:xsd="http://www.w3.org/2001/XMLSchema"><PathName>https://physicsworld.com/a/curtailment-losing-green-power/</PathName><RelativePath /><DocumentIdentifier /><EntityIdentifier /><FileType>Uri</FileType><LinkType>ExternalAbsolutePath</LinkType><LinkActivation>ProcessStart</LinkActivation><DisplayText>curtailed</DisplayText><Superscript>false</Superscript><Tooltip>Losing green power by the switching off of surplus supply</Tooltip><Tag /><Attributes /></ClipboardLinkObject>falseXRef-1truefalsetruefalsetruefalsefalsefalsefalse3curtailedtrueNormal22Texttruefalsefalsefalsefalsefalsefalsefalsefalse0) by thefalseNormal22Texttruefalsefalsefalsefalsefalsefalsefalsefalse0 energy purchaser due to circumstances such as energy oversupply or lack of grid flexibility would not be factors influencing CAC distribution. Importantly, falseNormal22TextText1ee05187-bb82-4813-8eb4-740585f5d116truefalsetruefalsetruefalsefalsefalsefalse3<?xml version="1.0" encoding="utf-16"?><ClipboardLinkObject xmlns:xsi="http://www.w3.org/2001/XMLSchema-instance" xmlns:xsd="http://www.w3.org/2001/XMLSchema"><PathName>https://www.sciencedirect.com/science/article/pii/S2468203918300505</PathName><RelativePath /><DocumentIdentifier /><EntityIdentifier /><FileType>Uri</FileType><LinkType>ExternalAbsolutePath</LinkType><LinkActivation>ProcessStart</LinkActivation><DisplayText>free rider and outsider effects</DisplayText><Superscript>false</Superscript><Tooltip>&lt;Enter link tooltip here&gt;</Tooltip><Tag /><Attributes /></ClipboardLinkObject>falseXRef-1truefalsetruefalsetruefalsefalsefalsefalse3free rider and outsider effectstrueNormal22Texttruefalsetruefalsetruefalsefalsefalsefalse3 falseNormal22Texttruefalsefalsefalsefalsefalsefalsefalsefalse0 due to curtailment and resulting in inequitable CAC reward should be avoided.falseNormal22truefalsefalsefalsetrue0003false1200DefaulttruefalsetruefalsetruefalseNormal00Paragraph8f3c16c4-401e-4577-8b69-2beffb13a44ctruefalseTexttruefalsefalsefalsefalsefalsefalsefalsefalse0The establishment of an emissions baseline derived from the aggregrate of generating capacity within an entire electricity grid would only be practical for relatively uncomplicated, self contained (regional), gridfalseNormal22Texttruefalsefalsefalsefalsefalsefalsefalsefalse0 networks. For a complicated grid network comprising many types of generating plant, the derivation of an emissions baseline would be impractical particularly for those which have trans-national interconnections. For this reason, supplier - purchaser contracts would be required to pair CASs to a specific fossil fuel based generation plant. As priority, where practical, the paired fossil fuel based generation would be associated to that plant with the highest emissions factor to achieve not only the fastest reduction rate in emissions but also maximise speed of falseNormal22TextText577e14f5-bea6-4dd9-8db9-86ad3e4228c3truefalsetruefalsetruefalsefalsefalsefalse3<?xml version="1.0" encoding="utf-16"?><ClipboardLinkObject xmlns:xsi="http://www.w3.org/2001/XMLSchema-instance" xmlns:xsd="http://www.w3.org/2001/XMLSchema"><PathName>C:\Documents and Settings\dave\My Documents\Docs\SilvaElm\EnvironmentalReporting\CarbonTaxationMechanism.sed</PathName><RelativePath /><DocumentIdentifier>42a2d6f3-4d7d-4d67-a0a5-c807378c4251</DocumentIdentifier><EntityIdentifier>e5e4e017-8814-4958-b107-a38a657d0645</EntityIdentifier><FileType>SenseDocument</FileType><LinkType>ExternalAbsolutePath</LinkType><LinkActivation>ProcessStart</LinkActivation><DisplayText>CAS Financial Maturity</DisplayText><Superscript>false</Superscript><Tooltip>Carbon Additionality Scheme Financial Maturity</Tooltip><Tag /><Attributes /></ClipboardLinkObject>falseXRef-1truefalsetruefalsetruefalsefalsefalsefalse3CAS Financial MaturitytrueNormal22Texttruefalsefalsefalsefalsefalsefalsefalsefalse0.falseNormal22truefalsefalsefalsetrue0003false1200DefaulttruefalsetruefalsetruefalseNormal00Paragraph4df7da72-ca33-4d21-b54e-7e2a3dab7543truefalseTexttruefalsefalsefalsefalsefalsefalsefalsefalse0For a supply contract to be realistic in its objectives of achieving additionality, the emissions baseline would be based on a statistical expectation of emissions over a year period taking into account longer termfalseNormal22Texttruefalsefalsefalsefalsefalsefalsefalsefalse0 fluctuations of energy demand resulting from temporary changes in ,inter alia, economic activity and weather. Rather than using a consumption-based grid average emissions factor, termed by the EU as a falseNormal23TextText14363187-4d90-4c58-b2e5-8f5fdec7011btruefalsetruefalsetruefalsefalsefalsefalse3<?xml version="1.0" encoding="utf-16"?><ClipboardLinkObject xmlns:xsi="http://www.w3.org/2001/XMLSchema-instance" xmlns:xsd="http://www.w3.org/2001/XMLSchema"><PathName>https://recs.org/download/?file=carbon-disclosure-project_accounting-of-scope-2-emissions.pdf&amp;file_type=documents</PathName><RelativePath /><DocumentIdentifier /><EntityIdentifier /><FileType>Uri</FileType><LinkType>ExternalAbsolutePath</LinkType><LinkActivation>ProcessStart</LinkActivation><DisplayText>residual mix</DisplayText><Superscript>false</Superscript><Tooltip>Accounting for Scope 2 Emissions</Tooltip><Tag /><Attributes /></ClipboardLinkObject>falseXRef-1truefalsetruefalsetruefalsefalsefalsefalse3residual mixtrueNormal23Texttruefalsefalsefalsefalsefalsefalsefalsefalse0 and reliant on complicated (GO) certification tracking, a "bottom-up" measurement approach would be based on internal (Scope 1) GHG emissions (CAT) accounting enabling the calculation of emissions factors relating directly to both the fuel used and operating conditions of the grid connected plant. falseNormal23truefalsefalsefalsetrue0003false1200DefaulttruefalsetruefalsetruefalseNormal00Paragraph92cb9fb2-17b3-482d-9086-29dc630cd949truefalseTexttruefalsefalsefalsefalsefalsefalsefalsefalse0CAC reward would be based on the plant specific emissions factor used to translate MWh blocks of CAS electricty supply to GHG (tonnes CO2-eq) emissions reduced by verifiable generation plant capacity change or actual closure of the paired GHG emitting plant. Indeed, the energy purchaser would require to be legally bound, and subject to penalties, by contract to direct output reduction to the paired plant once the CAS generation is opened to a threshold capacity sufficient to allow reduction or closure of the paired plant. CAC reward would be based on the grid's emissions factor for an intermediate contractually phased commissioning period when the energy scheme's generation falls below the threshold capacity. falseNormal23truefalsefalsefalsetrue0003false1200DefaulttruefalsetruefalsetruefalseNormal00truefalseText72353210-c1af-4e7b-8ffb-189120cfd150truefalsefalsetruefalsefalsefalsefalsefalse05.2.1.2.1.1.1. trueNormal22Texttruefalsefalsetruefalsefalsefalsefalsefalse0Emissions Baseline and CAC RewardfalseNormal22001truefalsetruefalsefalse0003false1600Defaulttruetrue0000000000Arabicfalsefalse0Tabfalse7truefalseTextfb613a2d-4c47-4e7c-b588-ec8149ea9b69truefalsefalsetruefalsefalsefalsefalsefalse05.2.1.2.1.1. trueNormal21Texttruefalsefalsetruefalsefalsefalsefalsefalse0Financial Maturity for CAS Energy SchemesfalseNormal21001truefalsetruefalsefalse0003false1600Defaulttruetrue0000000000Arabicfalsefalse0Tabfalse6truefalseText866fc922-b6d7-4f24-aec2-9644becd0a93truefalsefalsetruefalsefalsefalsefalsefalse05.2.1.2.1. trueNormal19Texttruefalsefalsetruefalsefalsefalsefalsefalse0Carbon Additionality Certification for Energy Supply to Grid SystemsfalseNormal19001truefalsetruefalsefalse0003false1600Defaulttruetrue0000000000Arabicfalsefalse0Tabfalse5truefalseText866fc922-b6d7-4f24-aec2-9644becd0a93truefalsefalsetruefalsefalsefalsefalsefalse05.2.1.2. trueNormal19Texttruefalsefalsetruefalsefalsefalsefalsefalse0Income Generation from Carbon AdditionalityfalseNormal19002truefalsetruefalsefalse0003false1600Defaulttruetrue0000000000Arabicfalsefalse0Tabfalse4Sectionfad956b2-5025-40ce-ac33-3a3704f031a0Paragraphc2a5c9ff-f445-4379-8179-360767c38195truefalseTexttruefalsefalsefalsefalsefalsefalsefalsefalse0Carbon Additionality Certificate pricing would be locked to the prevailing falseNormal23TextText629e56cc-2096-44be-a2fc-895c500c1e2ctruefalsetruefalsetruefalsefalsefalsefalse3<?xml version="1.0" encoding="utf-16"?><ClipboardLinkObject xmlns:xsi="http://www.w3.org/2001/XMLSchema-instance" xmlns:xsd="http://www.w3.org/2001/XMLSchema"><PathName>C:\Documents and Settings\dave\My Documents\Docs\SilvaElm\EnvironmentalReporting\CarbonTaxationMechanism.sed</PathName><RelativePath /><DocumentIdentifier>42a2d6f3-4d7d-4d67-a0a5-c807378c4251</DocumentIdentifier><EntityIdentifier>860ef71c-7343-4f63-b091-54e815c61e02</EntityIdentifier><FileType>SenseDocument</FileType><LinkType>ExternalAbsolutePath</LinkType><LinkActivation>ProcessStart</LinkActivation><DisplayText>Carbon Added Tax</DisplayText><Superscript>false</Superscript><Tooltip>Carbon Added Tax Implementation</Tooltip><Tag /><Attributes /></ClipboardLinkObject>falseXRef22truefalsetruefalsetruefalsefalsefalsefalse3Carbon Added TaxtrueNormal23Texttruefalsefalsefalsefalsefalsefalsefalsefalse0 rate in order to provide a firm financial basis for CAS investment and payback. Accordingly, conventional supply - demand pricing would not apply avoiding undervaluation such has occurred historically for both Emissions Trading Cap and Trade carbon credits and voluntary market carbon offsets. Indeed, at the highest macro-economic level, it may be justly argued that carbon pricing should not be left to supply - demand forces as ultimately there is only one planet. Carbon Added Tax with periodically updated rate valuation based on a number of influencing factors would provide an alternative pricing framework to stimulate investment into advancing energy storage technologies and direct action into falseNormal23TextTextabddc9f5-86f1-45bf-9d77-f40b6bea25f1truefalsetruefalsetruefalsefalsefalsefalse3<?xml version="1.0" encoding="utf-16"?><ClipboardLinkObject xmlns:xsi="http://www.w3.org/2001/XMLSchema-instance" xmlns:xsd="http://www.w3.org/2001/XMLSchema"><PathName>C:\Documents and Settings\dave\My Documents\Docs\SilvaElm\EnvironmentalReporting\CarbonTaxationMechanism.sed</PathName><RelativePath /><DocumentIdentifier>42a2d6f3-4d7d-4d67-a0a5-c807378c4251</DocumentIdentifier><EntityIdentifier>bda79487-3d49-415b-9c0f-7c689f2d6989</EntityIdentifier><FileType>SenseDocument</FileType><LinkType>ExternalAbsolutePath</LinkType><LinkActivation>ProcessStart</LinkActivation><DisplayText>sequestration (LULUCF) and Blue Carbon projects</DisplayText><Superscript>false</Superscript><Tooltip>Beyond the Energy Sector</Tooltip><Tag /><Attributes /></ClipboardLinkObject>falseXRef22truefalsetruefalsetruefalsefalsefalsefalse3sequestration (LULUCF) and Blue Carbon projectstrueNormal23Texttruefalsefalsefalsefalsefalsefalsefalsefalse0.falseNormal23truefalsefalsefalsetrue0003false1200DefaulttruefalsetruefalsetruefalseNormal00Paragraph8d69a515-e833-4ef8-a5b5-a7486486133btruefalseTexttruefalsefalsefalsefalsefalsefalsefalsefalse0The tradeoff of having a fixed carbon pricing mechanism would be that CAC availability on the open market would rarely balance between supply and demand. However, provisions within the CAS and its CAC supply, surrender, purchase and cancellation should eleviate major disparities to reduce financial risk exposure to participating organisations. The largest risk would be a fall in CAT rate so the overarching challenge would be to model a stable relationship between the various controlling factors governing the annually reviewed CAT rate to achieve a steadily increasing valuation. Such a premise is based on the expectation that the falseNormal23Textb25fa2ba-8ae6-403e-baa1-440cfa0f3000Texttruefalsefalsefalsefalsefalsefalsefalsefalse0MAC - Marginal Abatement CostfalseNormal23Texttruefalsefalsefalsefalsefalsefalsefalsefalse0Marginal Abatement CostfalseMeta23truefalsefalsefalsefalsefalsefalsefalsefalse0The cost of reducing 1 tonne of CO2-eq emissionstrueAnnotation23Texttruefalsefalsefalsefalsefalsefalsefalsefalse0 - will progressivley increase and that, in the medium term at least, atmospheric concentrations of greenhouse gases will continue rising. falseNormal23truefalsefalsefalsetrue0003false1200DefaulttruefalsetruefalsetruefalseNormal00Paragraph129a60e6-1326-4873-b8b1-740a0a001aaatruefalseTexttruefalsefalsefalsefalsefalsefalsefalsefalse0Indeed, undersupply of CACs would denote an overall desire by the falseNormal23TextTextc22f9438-5d6c-4a30-b114-ac0cb1e13cb0truefalsetruefalsetruefalsefalsefalsefalse3<?xml version="1.0" encoding="utf-16"?><ClipboardLinkObject xmlns:xsi="http://www.w3.org/2001/XMLSchema-instance" xmlns:xsd="http://www.w3.org/2001/XMLSchema"><PathName>C:\Documents and Settings\dave\My Documents\Docs\SilvaElm\EnvironmentalReporting\CarbonTaxationMechanism.sed</PathName><RelativePath /><DocumentIdentifier>42a2d6f3-4d7d-4d67-a0a5-c807378c4251</DocumentIdentifier><EntityIdentifier>ac8c23c7-d08b-4b17-b72e-eea3480ff9b3</EntityIdentifier><FileType>SenseDocument</FileType><LinkType>ExternalAbsolutePath</LinkType><LinkActivation>ProcessStart</LinkActivation><DisplayText>closed group</DisplayText><Superscript>false</Superscript><Tooltip>CAC Purchase Limittations</Tooltip><Tag /><Attributes /></ClipboardLinkObject>falseXRef23truefalsetruefalsetruefalsefalsefalsefalse3closed grouptrueNormal23Texttruefalsefalsefalsefalsefalsefalsefalsefalse0 of organisations allowedfalseNormal23Texttruefalsefalsefalsefalsefalsefalsefalsefalse0 to purchase CACs to reduce their net emissions. Rather than reliance on uncertain CAC supply, organisations would have the option to directly invest into carbon additionality schemes to provide a medium term framework of CAC supply certainty and provide a financial hedge against an increasing CAT rate. Such investment should be encouraged with those CACs available via the global market used to bridge CAS shortfall. falseNormal23truefalsefalsefalsetrue0003false1200DefaulttruefalsetruefalsetruefalseNormal00Paragraphc62d507b-9a2e-4684-8912-9abd0c891e7atruefalseTexttruefalsefalsefalsefalsefalsefalsefalsefalse0With CAC undersupply indirectly encouraging CAS investment, CAC oversupply would potentially benefit funding to support falseNormal23TextTexta5a0135e-363c-4dc8-a5d1-43a76c937a0etruefalsetruefalsetruefalsefalsefalsefalse3<?xml version="1.0" encoding="utf-16"?><ClipboardLinkObject xmlns:xsi="http://www.w3.org/2001/XMLSchema-instance" xmlns:xsd="http://www.w3.org/2001/XMLSchema"><PathName>C:\Documents and Settings\dave\My Documents\Docs\SilvaElm\EnvironmentalReporting\CarbonTaxationMechanism.sed</PathName><RelativePath /><DocumentIdentifier>42a2d6f3-4d7d-4d67-a0a5-c807378c4251</DocumentIdentifier><EntityIdentifier>8c4b302f-fc57-4272-ac1d-50e2b74c2d6f</EntityIdentifier><FileType>SenseDocument</FileType><LinkType>ExternalAbsolutePath</LinkType><LinkActivation>ProcessStart</LinkActivation><DisplayText>small-scale carbon additionality schemes</DisplayText><Superscript>false</Superscript><Tooltip>Schemes that reduce emissions be 60 kilo-tonnes per year</Tooltip><Tag /><Attributes /></ClipboardLinkObject>falseXRef23truefalsetruefalsetruefalsefalsefalsefalse3small-scale carbon additionality schemestrueNormal23Texttruefalsefalsefalsefalsefalsefalsefalsefalse0 in developing and least developed countries arising from the difference between falseNormal23TextText92966c33-47f1-4ff9-b2c1-e9eb5f1c1da1truefalsetruefalsetruefalsefalsefalsefalse3<?xml version="1.0" encoding="utf-16"?><ClipboardLinkObject xmlns:xsi="http://www.w3.org/2001/XMLSchema-instance" xmlns:xsd="http://www.w3.org/2001/XMLSchema"><PathName>C:\Documents and Settings\dave\My Documents\Docs\SilvaElm\EnvironmentalReporting\CarbonTaxationMechanism.sed</PathName><RelativePath /><DocumentIdentifier>42a2d6f3-4d7d-4d67-a0a5-c807378c4251</DocumentIdentifier><EntityIdentifier>ac8c23c7-d08b-4b17-b72e-eea3480ff9b3</EntityIdentifier><FileType>SenseDocument</FileType><LinkType>ExternalAbsolutePath</LinkType><LinkActivation>ProcessStart</LinkActivation><DisplayText>surrender and purchase prices</DisplayText><Superscript>false</Superscript><Tooltip>Carbon Additionality Certificate Purchase and Surrender</Tooltip><Tag /><Attributes /></ClipboardLinkObject>falseXRef23truefalsetruefalsetruefalsefalsefalsefalse3surrender and purchase pricestrueNormal23Texttruefalsefalsefalsefalsefalsefalsefalsefalse0 of CAC holdings spanning a CAT rate increase. Notwithstanding any CAC oversupply, uninterupted funding support for small-scale carbon additionality schemes would be expected to be underwritten as part of a revised pledge by developed nations to mobilise at least falseNormal23TextText6251a321-179b-4009-8273-3ebd92ea6510truefalsetruefalsetruefalsefalsefalsefalse3<?xml version="1.0" encoding="utf-16"?><ClipboardLinkObject xmlns:xsi="http://www.w3.org/2001/XMLSchema-instance" xmlns:xsd="http://www.w3.org/2001/XMLSchema"><PathName>https://wwf.panda.org/wwf_news/?1182266/climate-finance-100bn-hope</PathName><RelativePath /><DocumentIdentifier /><EntityIdentifier /><FileType>Uri</FileType><LinkType>ExternalAbsolutePath</LinkType><LinkActivation>ProcessStart</LinkActivation><DisplayText>$100 billion climate finance per year</DisplayText><Superscript>false</Superscript><Tooltip>Paris Agreement Climate Finance </Tooltip><Tag /><Attributes /></ClipboardLinkObject>falseXRef23truefalsetruefalsetruefalsefalsefalsefalse3$100 billion climate finance per yeartrueNormal23Texttruefalsefalsefalsefalsefalsefalsefalsefalse0.falseNormal23truefalsefalsefalsetrue0003false1200DefaulttruefalsetruefalsetruefalseNormal00truefalseText866fc922-b6d7-4f24-aec2-9644becd0a93truefalsefalsetruefalsefalsefalsefalsefalse05.2.1.3. trueNormal23Texttruefalsefalsetruefalsefalsefalsefalsefalse0Balancing Supply and Demand for CACsfalseNormal23003truefalsetruefalsefalse0003false1600Defaulttruetrue0000000000Arabicfalsefalse0Tabfalse4truefalseText1ecc77d6-d67d-41db-83f6-637e81cff6e1truefalsefalsetruefalsefalsefalsefalsefalse05.2.1. trueNormal16Textf86701fa-0a8d-4fd2-936b-799b8ea768b2truefalsefalsetruefalsefalsefalsefalsefalse0Carbon Additionality SchemesfalseNormal16001truefalsetruefalsefalse0003false1600Defaulttruetrue0000000000Arabicfalsefalse0Tabfalse3Section9fc74e4e-5004-4f1c-8354-11fb039c1f25Paragrapheb704d4c-dc0e-4f51-8edd-8b1ee67b0894truefalseTexttruefalsefalsefalsefalsefalsefalsefalsefalse0It would be appropriate to introduce a formalising measure to facilitate and falseNormal24TextTextf7a1b874-6bca-4a36-922e-d3506cc84025truefalsetruefalsetruefalsefalsefalsefalse3<?xml version="1.0" encoding="utf-16"?><ClipboardLinkObject xmlns:xsi="http://www.w3.org/2001/XMLSchema-instance" xmlns:xsd="http://www.w3.org/2001/XMLSchema"><PathName>https://plana.earth/academy/what-is-difference-between-carbon-neutral-net-zero-climate-positive/</PathName><RelativePath /><DocumentIdentifier /><EntityIdentifier /><FileType>Uri</FileType><LinkType>ExternalAbsolutePath</LinkType><LinkActivation>ProcessStart</LinkActivation><DisplayText>overcome misunderstandings</DisplayText><Superscript>false</Superscript><Tooltip>What's the difference</Tooltip><Tag /><Attributes /></ClipboardLinkObject>falseXRef24truefalsetruefalsetruefalsefalsefalsefalse3overcome misunderstandingstrueNormal24Texttruefalsefalsefalsefalsefalsefalsefalsefalse0 surrounding commonly used terms such as carbon neutral, carbon zero, carbon negative, carbon positive and net-zero. Indeed, the terms carbon negative and carbon positive are widely used interchangeably by global corporations describing their goal to reverse their carbon footprint as a marketing strategy. The new measure would need to provide quantification similar to falseNormal24TextText80c5a7c6-1fca-45fd-9222-01efa0602d4ftruefalsetruefalsetruefalsefalsefalsefalse3<?xml version="1.0" encoding="utf-16"?><ClipboardLinkObject xmlns:xsi="http://www.w3.org/2001/XMLSchema-instance" xmlns:xsd="http://www.w3.org/2001/XMLSchema"><PathName>https://www.climfoot-project.eu/en/what-emission-factor</PathName><RelativePath /><DocumentIdentifier /><EntityIdentifier /><FileType>Uri</FileType><LinkType>ExternalAbsolutePath</LinkType><LinkActivation>ProcessStart</LinkActivation><DisplayText>emission factors</DisplayText><Superscript>false</Superscript><Tooltip>What is an emission factor</Tooltip><Tag /><Attributes /></ClipboardLinkObject>falseXRef24truefalsetruefalsetruefalsefalsefalsefalse3emission factorstrueNormal24Texttruefalsefalsefalsefalsefalsefalsefalsefalse0 but with extention to include atmospheric GHG reductions resulting from carbon capture initiatives within an all-embracing positive-negative GHG weighting by activity spread. falseNormal24truefalsefalsefalsetrue0003false1200DefaulttruefalsetruefalsetruefalseNormal00Paragraph313bd3d1-08f7-4a77-af91-680bbc7e1e1btruefalseTexttruefalsefalsefalsefalsefalsefalsefalsefalse0A falseNormal24TextText38c9d27e-2d23-451f-a3a1-2f19acb93edftruefalsetruefalsetruefalsefalsefalsefalse3<?xml version="1.0" encoding="utf-16"?><ClipboardLinkObject xmlns:xsi="http://www.w3.org/2001/XMLSchema-instance" xmlns:xsd="http://www.w3.org/2001/XMLSchema"><PathName>C:\Documents and Settings\dave\My Documents\Docs\SilvaElm\EnvironmentalReporting\CarbonTaxationMechanism.sed</PathName><RelativePath /><DocumentIdentifier>42a2d6f3-4d7d-4d67-a0a5-c807378c4251</DocumentIdentifier><EntityIdentifier>245dedf3-4ce3-455f-b9b3-1e1bb9304c7c</EntityIdentifier><FileType>SenseDocument</FileType><LinkType>ExternalAbsolutePath</LinkType><LinkActivation>ProcessStart</LinkActivation><DisplayText>Climate Impact Factor</DisplayText><Superscript>false</Superscript><Tooltip>More detail</Tooltip><Tag /><Attributes /></ClipboardLinkObject>falseXRef24truefalsetruefalsetruefalsefalsefalsefalse3Climate Impact FactortrueNormal24Texttruefalsefalsefalsefalsefalsefalsefalsefalse0 would transcend the difficulties and implicit connotations of carbon centric terminology. It would provide definitive meanings to climate positive, climate neutral and climate negative activities on the accumulation or reduction of atmospheric greenhouse (CO2-eq) gases. In regard to Carbon Added Tax and Carbon Additionality Certificate reward, the ability to derive the Climate Impact Factor from a CAT return as an indication of an organisation's climate impact would be a bonus particularly in the context of Carbon Payback. falseNormal24truefalsefalsefalsetrue0003false1200DefaulttruefalsetruefalsetruefalseNormal00Section82d96144-a6f9-484f-a86e-70f5c5fd6cb7Paragraph79496e04-6ec7-4dad-96fe-7d180cc38590truefalseTexttruefalsefalsefalsefalsefalsefalsefalsefalse0falseNormal24Textbc821bf8-5fc3-4866-a79a-45209af3f2ffTexttruefalsefalsefalsefalsefalsefalsefalsefalse0Carbon PaybackfalseNormal24Texttruefalsefalsefalsefalsefalsefalsefalsefalse0Carbon PaybackfalseMeta24truefalsefalsefalsefalsefalsefalsefalsefalse0The paying back of Carbon Debt arising from Capital ExpendituretrueAnnotation24Texttruefalsefalsefalsefalsefalsefalsefalsefalse0 may be defined as the timescale of a GHG emissions debt accrued during any climate mitigation development becoming matched by subsequent avoided emissions. Avoided emissions may refer to actual emission reductions or estimated emissions that might have occurred should a climate mitigation development not have existed. falseNormal24truefalsefalsefalsetrue0003false1200DefaulttruefalsetruefalsetruefalseNormal00Paragrapha9e7b2ac-3aaf-4180-8f2a-e92877ae2f9ctruefalseTexttruefalsefalsefalsefalsefalsefalsefalsefalse0For renewable electricity developments explicitely paired to reductions in GHG emitting plant via falseNormal24TextTextab49bbc5-f87f-4ac9-a42c-71a629592840truefalsetruefalsetruefalsefalsefalsefalse3<?xml version="1.0" encoding="utf-16"?><ClipboardLinkObject xmlns:xsi="http://www.w3.org/2001/XMLSchema-instance" xmlns:xsd="http://www.w3.org/2001/XMLSchema"><PathName>C:\Documents and Settings\dave\My Documents\Docs\SilvaElm\EnvironmentalReporting\CarbonTaxationMechanism.sed</PathName><RelativePath /><DocumentIdentifier>42a2d6f3-4d7d-4d67-a0a5-c807378c4251</DocumentIdentifier><EntityIdentifier>b39fa7ca-c909-44fd-9c7a-6c12590fbb40</EntityIdentifier><FileType>SenseDocument</FileType><LinkType>ExternalAbsolutePath</LinkType><LinkActivation>ProcessStart</LinkActivation><DisplayText>grid connected carbon additionality schemes</DisplayText><Superscript>false</Superscript><Tooltip>Additionality for a grid connected carbon additionality scheme</Tooltip><Tag /><Attributes /></ClipboardLinkObject>falseXRef24truefalsetruefalsetruefalsefalsefalsefalse3grid connected carbon additionality schemestrueNormal24Texttruefalsefalsefalsefalsefalsefalsefalsefalse0, avoided emissions would have an falseNormal24TextTexte5cda9dc-8f6c-45f0-a377-76986b9f2162truefalsetruefalsetruefalsefalsefalsefalse3<?xml version="1.0" encoding="utf-16"?><ClipboardLinkObject xmlns:xsi="http://www.w3.org/2001/XMLSchema-instance" xmlns:xsd="http://www.w3.org/2001/XMLSchema"><PathName>C:\Documents and Settings\dave\My Documents\Docs\SilvaElm\EnvironmentalReporting\CarbonTaxationMechanism.sed</PathName><RelativePath /><DocumentIdentifier>42a2d6f3-4d7d-4d67-a0a5-c807378c4251</DocumentIdentifier><EntityIdentifier>f81c2ae2-1c42-464a-8862-5a4997832703</EntityIdentifier><FileType>SenseDocument</FileType><LinkType>ExternalAbsolutePath</LinkType><LinkActivation>ProcessStart</LinkActivation><DisplayText>emissions baseline</DisplayText><Superscript>false</Superscript><Tooltip>CAS emissions baseline and additionality</Tooltip><Tag /><Attributes /></ClipboardLinkObject>falseXRef24truefalsetruefalsetruefalsefalsefalsefalse3emissions baselinetrueNormal24Texttruefalsefalsefalsefalsefalsefalsefalsefalse0 enabling MegaWatt hours (MWh) of electricity generation to be quantified into tonnes CO2-eq reduced allowing the carbon payback timescale to be calculated with a reasonable level of accuracy. falseNormal24truefalsefalsefalsetrue0003false1200DefaulttruefalsetruefalsetruefalseNormal00Paragraphca08db5c-9e25-4cad-aad8-cfe20acf7330truefalseTexttruefalsefalsefalsefalsefalsefalsefalsefalse0For renewable electricity developments not explicitely paired to GHG emitting plant, the calculation offalseNormal24Texttruefalsefalsefalsefalsefalsefalsefalsefalse0 avoided emissions would be significantly more challenging. Depending on the methodologies employed, how conservative the approach regarding establishing a baseline scenario, statistical accuracy of available data, scheme viability would be highly sensitive to the falseNormal24TextTextb349fc1a-204e-4479-95ee-27df767ad410truefalsetruefalsetruefalsefalsefalsefalse3<?xml version="1.0" encoding="utf-16"?><ClipboardLinkObject xmlns:xsi="http://www.w3.org/2001/XMLSchema-instance" xmlns:xsd="http://www.w3.org/2001/XMLSchema"><PathName>https://www.climfoot-project.eu/en/what-emission-factor</PathName><RelativePath /><DocumentIdentifier /><EntityIdentifier /><FileType>Uri</FileType><LinkType>ExternalAbsolutePath</LinkType><LinkActivation>ProcessStart</LinkActivation><DisplayText>emissions factor</DisplayText><Superscript>false</Superscript><Tooltip>A coefficient to convert an activity such as MWhs of electricity generation into CO2-eq emissions</Tooltip><Tag /><Attributes /></ClipboardLinkObject>falseXRef24truefalsetruefalsetruefalsefalsefalsefalse3emissions factortrueNormal24Texttruefalsefalsefalsefalsefalsefalsefalsefalse0 used to estimate the carbon payback timescale.falseNormal24truefalsefalsefalsetrue0003false1200DefaulttruefalsetruefalsetruefalseNormal00Paragraph57f0516a-ef45-4aaf-886f-05002b8c9661truefalseTexttruefalsefalsefalsefalsefalsefalsefalsefalse0It would be vital that emissions resulting from, inter alia, land disturbance, concrete manufacture and purchase of products and services resulting from a project development be included into the GHG emissions debt with CAT passed to the end consumer rather than disguised within main energy supply tariffs. falseNormal24truefalsefalsefalsetrue0003false1200DefaulttruefalsetruefalsetruefalseNormal00truefalseText1ecc77d6-d67d-41db-83f6-637e81cff6e1truefalsefalsetruefalsefalsefalsefalsefalse05.2.2.1. trueNormal24Texttruefalsefalsetruefalsefalsefalsefalsefalse0Carbon Payback and Emission FactorsfalseNormal24001truefalsetruefalsefalse0003false1600Defaulttruetrue0000000000Arabicfalsefalse0Tabfalse4Section245dedf3-4ce3-455f-b9b3-1e1bb9304c7cParagraphab24833b-c9e3-4d5d-bf02-ed7a940ae6fatruefalseTexttruefalsefalsefalsefalsefalsefalsefalsefalse0The impact of CAT on the financial viability of renewable energy schemes and climate mitigation developments in general would be expected to disadvantage those schemes with the longest carbon payback timescale and preclude those with a timescale stretching beyond the schemes (contracted) projectfalseNormal24Texttruefalsefalsefalsefalsefalsefalsefalsefalse0 lifetime. Simplistically, an energy project's "renewability (percentage) rating" may be calculated as: falseNormal24truefalsefalsefalsetrue0003false1200DefaulttruefalsetruefalsetruefalseNormal00Paragraph1572a225-9e7e-4f4b-8d1d-f23d5b77d907truefalseTexttruefalsefalsefalsefalsefalsefalsefalsefalse0 falseNormal24Texttruefalsetruefalsefalsefalsefalsefalsefalse0((project lifetime - carbon payback timescale)/project lifetime) x 100.falseNormal24falsefalsefalsetruefalse0003false1200DefaulttruefalsetruefalsetruefalseNormal00Paragraph769bd22b-978d-4206-b541-b0911dcc9223truefalseTexttruefalsefalsefalsefalsefalsefalsefalsefalse0However, the efficacy of a "renewability rating" based on the carbon payback timescale would be undermined by the use of estimated emission factors based on, as example, residual mix grid generation. AfalseNormal24Texttruefalsefalsefalsefalsefalsefalsefalsefalse0 grid system largely dominated by GHG emitting plant would be expected to have a much higher emission factor compared to one with a large percentage mix of renewably generated electricity. For two otherwise identical renewable energy schemes avoiding the same quantity of emissions, radically different carbon payback timescales and renewability rates would result.falseNormal24truefalsefalsefalsetrue0003false1200DefaulttruefalsetruefalsetruefalseNormal00Paragraph45892c7e-f73e-4475-ab3e-3c35d7d9731atruefalseTexttruefalsefalsefalsefalsefalsefalsefalsefalse0To overcome disparity, an alternative level playing field approach would be to base renewability on an energy (electricity generation) project's emission factor (ef):falseNormal25truefalsefalsefalsetrue0003false1200DefaulttruefalsetruefalsetruefalseNormal00Paragraphc3227bb4-7f7e-48eb-b74d-ad200afb7ba1truefalseTexttruefalsefalsefalsefalsefalsefalsefalsefalse0ef = falseNormal25Texttruefalsetruefalsefalsefalsefalsefalsefalse0(project carbon debt (tonnes-CO2eq)/ {project lifetime rated generation (MWh)).falseNormal25Texttruefalsefalsefalsefalsefalsefalsefalsefalse0 falseNormal25falsefalsefalsetruefalse0003false1200DefaulttruefalsetruefalsetruefalseNormal00Paragraph8f9e7beb-f745-40d4-9d62-f8ecb9bcc6fbtruefalseTexttruefalsefalsefalsefalsefalsefalsefalsefalse0Even so, a system based on renewability ratings alone appears too restrictive requiring a more generalisedfalseNormal25Texttruefalsefalsefalsefalsefalsefalsefalsefalse0 approach to formalise the level of impact on the climate by a broad spectrum of activities. Such a factor may be named the Climate Impact Factor (CIF) with dimensions specific to the activity and range from positive to negative valuations. For example, a carbon capture scheme that uses (100%) renewable electricity to capture carbon from the atmosphere would be expected, indeed required, to have a positive measure with dimensions stated in tonnes CO2-eq per MWh whereas for a reafforestation scheme the dimensions would typically be in tonnes CO2-eq/hectare/yr. For activities with established emission factors, the conversion to CIF would simply be a negation:falseNormal25truefalsefalsefalsetrue0003false1200DefaulttruefalsetruefalsetruefalseNormal00Paragraph59e363d1-ba99-41fa-93dc-2430a8611adftruefalseTexttruefalsetruefalsefalsefalsefalsefalsefalse0climate impact factor = -ef; falseNormal25falsefalsefalsetruefalse0003false1200DefaulttruefalsetruefalsetruefalseNormal00Paragraph14ea9537-8065-4368-9b7c-728373cd341dtruefalseTexttruefalsefalsefalsefalsefalsefalsefalsefalse0falseNormal26Texttruefalsefalsefalsefalsefalsefalsefalsefalse0Table 2falseNormal26Texttruefalsefalsefalsefalsefalsefalsefalsefalse0 summarises the generalised interpretation of climate impact factors:falseNormal26truefalsefalsefalsetrue0003true1200DefaulttruefalsetruefalsetruefalseNormal00Table2e6002fe-f4d5-47dd-abff-1f2ab78f7ee6TableRow98011afc-86c5-4388-b50a-f611a4d23b52GenCon58f354eb-c655-4ca7-9bc8-de1a8a026705Paragraphe8135380-a2e9-4c3f-ba29-c0d23ef6c6f7truefalseTexttruefalsefalsetruefalsefalsefalsefalsefalse0Climate Impact FactorfalseNormal26falsefalsefalsetruefalse0003false1200DefaulttruefalsetruefalsetruefalseNormal00truefalseAliasfalseUndefinedTableCellTexttruefalsefalsefalsefalsefalsefalsefalsefalse0falseNormal-1GenCon3b4904bb-7527-47e1-b04e-98b5b10039d1Paragraph1b523aca-c145-48a1-b5e0-44b6daf912cdtruefalseTexttruefalsefalsefalsefalsefalsefalsefalsefalse0 falseNormal26Texttruefalsefalsetruefalsefalsefalsefalsefalse0Emission Factor 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falseNormal26Texttruefalsefalsefalsefalsefalsefalsefalsefalse00falseNormal26falsefalsefalsetruefalse0003false1200DefaulttruefalsetruefalsetruefalseNormal00truefalseAliasfalseUndefinedTableCellTexttruefalsefalsefalsefalsefalsefalsefalsefalse0falseNormal-1GenCon90df9b22-aca9-4ceb-bc3e-533588b50d48Paragraph4c251440-3e88-4cd1-95b4-75c7e44071a4truefalseTexttruefalsefalsefalsefalsefalsefalsefalsefalse0n/afalseNormal26Texttruefalsefalsefalsefalsefalsefalsefalsefalse0falseNormal26falsefalsefalsetruefalse0003false1200DefaulttruefalsetruefalsetruefalseNormal00truefalseAliasfalseUndefinedTableCellTexttruefalsefalsefalsefalsefalsefalsefalsefalse0falseNormal-1GenCon1091bf52-3963-44c8-8825-bb4777e27418Paragraph807b6849-df3f-4f6d-bea2-7dedaa54b182truefalseTexttruefalsefalsefalsefalsefalsefalsefalsefalse0Climate 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FactorsfalseNormal26falsefalsefalsetruefalse0033false000DefaultfalsefalsefalsefalsefalsefalseNormal000Paragraph6ecf1d9c-7973-40cb-b905-f8f24bf288batruefalseTexttruefalsetruefalsefalsefalsefalsefalsefalse0ThefalseNormal26Texttruefalsefalsefalsefalsefalsefalsefalsefalse0 falseNormal26TextTextba533d6e-72a4-4aba-923e-7d9814100a7dtruefalsetruefalsetruefalsefalsefalsefalse3<?xml version="1.0" encoding="utf-16"?><ClipboardLinkObject xmlns:xsi="http://www.w3.org/2001/XMLSchema-instance" xmlns:xsd="http://www.w3.org/2001/XMLSchema"><PathName>https://www.covenantofmayors.eu/IMG/pdf/technical_annex_en.pdf</PathName><RelativePath /><DocumentIdentifier /><EntityIdentifier /><FileType>Uri</FileType><LinkType>ExternalAbsolutePath</LinkType><LinkActivation>ProcessStart</LinkActivation><DisplayText>EU Convenant of Mayors</DisplayText><Superscript>false</Superscript><Tooltip>EU Emissions Factors</Tooltip><Tag /><Attributes /></ClipboardLinkObject>falseXRef25truefalsetruefalsetruefalsefalsefalsefalse3EU Convenant of MayorstrueNormal26Texttruefalsefalsefalsefalsefalsefalsefalsefalse0 falseNormal26Texttruefalsetruefalsefalsefalsefalsefalsefalse0document details emission factors for common fuel types and sources of renewable energy sources. For example, all renewable sources are credited with climate neutrality according to standard IPCC 2006 figures whereas lifecycle (LC) emissions factors translate to between -0.007 and -0.05 climate impact factor valuations. Unfortunately, the figures may be rather more favourable than they should be: the effects of land use change and resulting contribution fromfalseNormal26Texttruefalsetruefalsefalsefalsefalsefalsefalse0 methane (CH4) and other pollutant gases to lifecycle based emission factors appear either or both entirely absent and / or underrated by the use of the falseNormal26TextTextd30baac6-786c-4ee5-bf0b-09609acd926ftruefalsetruefalsetruefalsefalsefalsefalse3<?xml version="1.0" encoding="utf-16"?><ClipboardLinkObject xmlns:xsi="http://www.w3.org/2001/XMLSchema-instance" xmlns:xsd="http://www.w3.org/2001/XMLSchema"><PathName>C:\Documents and Settings\dave\My Documents\Docs\SilvaElm\EnvironmentalReporting\CarbonTaxationMechanism.sed</PathName><RelativePath /><DocumentIdentifier>42a2d6f3-4d7d-4d67-a0a5-c807378c4251</DocumentIdentifier><EntityIdentifier>a15a72c3-b8d5-49e2-8b8b-d943b4a16e47</EntityIdentifier><FileType>SenseDocument</FileType><LinkType>ExternalAbsolutePath</LinkType><LinkActivation>ProcessStart</LinkActivation><DisplayText>100 year (GWP) time horizon</DisplayText><Superscript>false</Superscript><Tooltip>Climate Metric and Time Horizon</Tooltip><Tag /><Attributes /></ClipboardLinkObject>falseXRef25truefalsetruefalsetruefalsefalsefalsefalse3100 year (GWP) time horizontrueNormal26Texttruefalsefalsefalsefalsefalsefalsefalsefalse0 falseNormal26Texttruefalsetruefalsefalsefalsefalsefalsefalse0(Section 3 Emission Factors Guidebook "How to Develop a Sustainable Energy Action Plan (SEAP)")falseNormal26TextText3c320da6-2fbc-432c-ad9c-d3f56ca1af6etruefalsetruefalsefalsetruefalsefalsefalse0<?xml version="1.0" encoding="utf-16"?><ClipboardLinkObject xmlns:xsi="http://www.w3.org/2001/XMLSchema-instance" xmlns:xsd="http://www.w3.org/2001/XMLSchema"><PathName /><RelativePath /><DocumentIdentifier>42a2d6f3-4d7d-4d67-a0a5-c807378c4251</DocumentIdentifier><EntityIdentifier>efe27e5c-86eb-4c22-bcf2-1f859565a193</EntityIdentifier><FileType>SenseDocument</FileType><LinkType>Citation</LinkType><LinkActivation>ProcessStart</LinkActivation><DisplayText>[24]</DisplayText><Superscript>true</Superscript><Tooltip>Bertoldi,Paolo. et al. 2010. Guidebook "How to Develop a Sustainable Energy Action Plan (SEAP)". [online]. [viewed 29 June 2021]. Available from: https://publications.jrc.ec.europa.eu/repository/handle/JRC57789</Tooltip><Tag /><Attributes /></ClipboardLinkObject>falseXRef26truefalsetruefalsefalsetruefalsefalsefalse0[24]trueNormal26Texttruefalsefalsefalsefalsefalsefalsefalsefalse0. falseNormal26falsefalsefalsefalsetrue5573false1200DefaulttruefalsetruefalsetruefalseNormal00Paragraph1840e40f-1e7a-4878-9ba3-82bd98d20e7ftruefalseTexttruefalsefalsefalsefalsefalsefalsefalsefalse0In similarity to the emission factor, the Climate Impact Factor would be activity based so direct comparison between factors of differing dimensions would be subjective rendering comparitive objectivity to activities with the same dimensions. In terms of business performance, CIF would be expressed as falseNormal26Texttruefalsetruefalsefalsefalsefalsefalsefalse0(CO2-eq / expenditure) falseNormal26Texttruefalsefalsefalsefalsefalsefalsefalsefalse0extracted from the CAT return. falseNormal26truefalsefalsefalsetrue0003false1200DefaulttruefalsetruefalsetruefalseNormal00truefalseText0dc3c368-00f2-4e11-a0e2-fed023ff7098truefalsefalsetruefalsefalsefalsefalsefalse05.2.2.2. trueNormal24Textd0f232e5-2131-4239-9f4e-b9c10c5e7a1ftruefalsefalsetruefalsefalsefalsefalsefalse0Climate Impact Factor ExplainedfalseNormal24002truefalsetruefalsefalse0003false1600Defaulttruetrue0000000000Arabicfalsefalse0Tabfalse4Section56d035f7-b09f-4332-87b2-89c7bcfa69caParagraphdd681594-7940-4f38-982f-f1b787455b20truefalseTexttruefalsefalsefalsefalsefalsefalsefalsefalse0CAT returns would consolidate and differentiate CAT arising from revenue expenditure into (GHG Protocol defined) Scope 1, Scope 2, upstream (Scope 3) and downstream (Scope 3) GHG emissions within the limitsfalseNormal26Texttruefalsefalsefalsefalsefalsefalsefalsefalse0 defined by the falseNormal26TextTextbb9b8c6e-0637-4e3c-8729-eea0f36e259ctruefalsetruefalsetruefalsefalsefalsefalse3<?xml version="1.0" encoding="utf-16"?><ClipboardLinkObject xmlns:xsi="http://www.w3.org/2001/XMLSchema-instance" xmlns:xsd="http://www.w3.org/2001/XMLSchema"><PathName>C:\Documents and Settings\dave\My Documents\Docs\SilvaElm\EnvironmentalReporting\CarbonTaxationMechanism.sed</PathName><RelativePath /><DocumentIdentifier>42a2d6f3-4d7d-4d67-a0a5-c807378c4251</DocumentIdentifier><EntityIdentifier>f18dde1f-371c-4537-90ac-182a487ee5d1</EntityIdentifier><FileType>SenseDocument</FileType><LinkType>ExternalAbsolutePath</LinkType><LinkActivation>ProcessStart</LinkActivation><DisplayText>CAT accounting procedure</DisplayText><Superscript>false</Superscript><Tooltip>Differentiation between reporting scopes</Tooltip><Tag /><Attributes /></ClipboardLinkObject>falseXRef23truefalsetruefalsetruefalsefalsefalsefalse3CAT accounting proceduretrueNormal26Texttruefalsefalsefalsefalsefalsefalsefalsefalse0. falseNormal26truefalsefalsefalsetrue0003false1200DefaulttruefalsetruefalsetruefalseNormal00Paragraph61d39c35-7183-45ea-a9bd-da98c020b142truefalseTexttruefalsefalsefalsefalsefalsefalsefalsefalse0falseNormal26Texttruefalsefalsefalsefalsefalsefalsefalsefalse0CAT returns would also include enumeratation of Carbon Additionality Certificate reward and/or offsetting utilisation against CAT as well as detailing falseNormal26TextText0af8d5dc-282d-4a42-83da-3fe147ac06bftruefalsetruefalsetruefalsefalsefalsefalse3<?xml version="1.0" encoding="utf-16"?><ClipboardLinkObject xmlns:xsi="http://www.w3.org/2001/XMLSchema-instance" xmlns:xsd="http://www.w3.org/2001/XMLSchema"><PathName>C:\Documents and Settings\dave\My Documents\Docs\SilvaElm\EnvironmentalReporting\CarbonTaxationMechanism.sed</PathName><RelativePath /><DocumentIdentifier>42a2d6f3-4d7d-4d67-a0a5-c807378c4251</DocumentIdentifier><EntityIdentifier>5448577c-e618-4578-be8d-29437acfa386</EntityIdentifier><FileType>SenseDocument</FileType><LinkType>ExternalAbsolutePath</LinkType><LinkActivation>ProcessStart</LinkActivation><DisplayText>deferred CAT</DisplayText><Superscript>false</Superscript><Tooltip>GHG Emissions equalisation by Carbon Additionality Certificate purchase</Tooltip><Tag /><Attributes /></ClipboardLinkObject>falseXRef26truefalsetruefalsetruefalsefalsefalsefalse3deferred CATtrueNormal26Texttruefalsefalsefalsefalsefalsefalsefalsefalse0 arising from capital expenditure and its amortisation as falseNormal26Text209f184f-db45-43a8-8253-0e44d1f0d197Texttruefalsefalsefalsefalsefalsefalsefalsefalse0Carbon PaybackfalseNormal26Texttruefalsefalsefalsefalsefalsefalsefalsefalse0Carbon PaybackfalseMeta26truefalsefalsefalsefalsefalsefalsefalsefalse0Carbon Debt accumulated during a project development by Capital ExpendituretrueAnnotation26Texttruefalsefalsefalsefalsefalsefalsefalsefalse0. falseNormal26truefalsefalsefalsetrue0003false1200DefaulttruefalsetruefalsetruefalseNormal00Paragraphda0f8e13-da68-46e5-87b5-be21ba0ed400truefalseTexttruefalsefalsefalsefalsefalsefalsefalsefalse0falseNormal26Texttruefalsefalsefalsefalsefalsefalsefalsefalse0From the information provided within the periodic CAT return, clarity of an organisation's overall contribution to tackling climate change would be possible by calculation of its Climate Impact Factor (CIF) as:falseNormal26truefalsefalsefalsetrue0003false1200DefaulttruefalsetruefalsetruefalseNormal00Paragraph65750c56-28ec-472a-b459-d3a6b01ab297truefalseTexttruefalsefalsefalsefalsefalsefalsefalsefalse0falseNormal26Texttruefalsetruefalsefalsefalsefalsefalsefalse0(CAC Utilisation - 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The rate of payback would be left to the energy supplier's discretion in order to recover falseNormal27TextTextaf5b3aa0-791a-4b62-9a09-893343684e25truefalsetruefalsetruefalsefalsefalsefalse3<?xml version="1.0" encoding="utf-16"?><ClipboardLinkObject xmlns:xsi="http://www.w3.org/2001/XMLSchema-instance" xmlns:xsd="http://www.w3.org/2001/XMLSchema"><PathName>C:\Documents and Settings\dave\My Documents\Docs\SilvaElm\EnvironmentalReporting\CarbonTaxationMechanism.sed</PathName><RelativePath /><DocumentIdentifier>42a2d6f3-4d7d-4d67-a0a5-c807378c4251</DocumentIdentifier><EntityIdentifier>5448577c-e618-4578-be8d-29437acfa386</EntityIdentifier><FileType>SenseDocument</FileType><LinkType>ExternalAbsolutePath</LinkType><LinkActivation>ProcessStart</LinkActivation><DisplayText>deferred output CAT</DisplayText><Superscript>false</Superscript><Tooltip>output CAT recovery from investment</Tooltip><Tag /><Attributes /></ClipboardLinkObject>falseXRef26truefalsetruefalsetruefalsefalsefalsefalse3deferred output CATtrueNormal27Texttruefalsefalsefalsefalsefalsefalsefalsefalse0.falseNormal27truefalsefalsefalsefalse0000false000DefaultfalsefalsefalsefalsefalsefalseNormal000Bullet1466167a-a2ce-4d16-818d-558dfb58119ctruefalseTexttruefalsefalsefalsefalsefalsefalsefalsefalse0? trueNormal27Texttruefalsefalsefalsefalsefalsefalsefalsefalse0Renewable energy schemes wishing to gain income via market based tracking mechanisms such as the EU's Guarantee of Origin certification and justifiably claim 100% renewable supply labelling would have the option to offset its carbon debt by either Carbon Additionality Certificate purchase or by explicit pairing against a carbon additionality (sequestation/carbon capture) scheme to achieve a falseNormal27TextTextda8e8916-90f6-4520-81f3-afeb30aa8391truefalsetruefalsetruefalsefalsefalsefalse3<?xml version="1.0" encoding="utf-16"?><ClipboardLinkObject xmlns:xsi="http://www.w3.org/2001/XMLSchema-instance" xmlns:xsd="http://www.w3.org/2001/XMLSchema"><PathName>C:\Documents and Settings\dave\My Documents\Docs\SilvaElm\EnvironmentalReporting\CarbonTaxationMechanism.sed</PathName><RelativePath /><DocumentIdentifier>42a2d6f3-4d7d-4d67-a0a5-c807378c4251</DocumentIdentifier><EntityIdentifier>245dedf3-4ce3-455f-b9b3-1e1bb9304c7c</EntityIdentifier><FileType>SenseDocument</FileType><LinkType>ExternalAbsolutePath</LinkType><LinkActivation>ProcessStart</LinkActivation><DisplayText>Climate Neutrality</DisplayText><Superscript>false</Superscript><Tooltip>Climate Impact Factor</Tooltip><Tag /><Attributes /></ClipboardLinkObject>falseXRef27truefalsetruefalsetruefalsefalsefalsefalse3Climate NeutralitytrueNormal27Texttruefalsefalsefalsefalsefalsefalsefalsefalse0.falseNormal27truefalsefalsefalsefalse0000false000DefaultfalsefalsefalsefalsefalsefalseNormal000Paragraph1625cc62-583f-4bc1-8da0-310a458f0afftruefalseTexttruefalsefalsefalsefalsefalsefalsefalsefalse0falseNormal27Texttruefalsefalsefalsefalsefalsefalsefalsefalse0It would be important that CAT returns be publically available to provide a transparent report of an organisations emissions value chain. The Climate Impact Factor would usefully serve as an instrument allowing organisations to declare independently verifiable climate neutrality or better as climate positivity denoted by a CIF greater than 0.falseNormal27truefalsefalsefalsetrue0003false1200DefaulttruefalsetruefalsetruefalseNormal00truefalseText1ecc77d6-d67d-41db-83f6-637e81cff6e1truefalsefalsetruefalsefalsefalsefalsefalse05.2.2.3. trueNormal26Texttruefalsefalsetruefalsefalsefalsefalsefalse0Derivation of Climate Impact Factor from falseNormal26Texttruefalsefalsetruefalsefalsefalsefalsefalse0Carbon Added Tax returnfalseNormal26003truefalsetruefalsefalse0003false1600Defaulttruetrue0000000000Arabicfalsefalse0Tabfalse4Sectione0489b71-87d5-4b9b-aaa9-4885984791f2Paragraphd18dfd7e-5145-4c0a-aa73-a68a6dfcb703truefalseTexttruefalsefalsefalsefalsefalsefalsefalsefalse0The falseNormal28Texttruefalsefalsefalsefalsefalsefalsefalsefalse0Climate Impact Factor would provide a measure of an organisation's climate impact, whether neutral, negative or positive and expressed in tonnes CO2-eq per currency unit of expenditure. Typically, the CIF may be expected to range between 1 and -1 with levels of precision difficult to comprehend in a meaningful comparative manner. To aid visualisation, it would be useful to calibrate the CIF into range based grades. Although not excluding other approaches, a system similar to that applied to grade appliance energy efficiencies might be adopted with adaption to refect both Carbon Capture- Sequestration and GHG Emissions by Climate Impact Factor as detailed in falseNormal28Texttruefalsefalsefalsefalsefalsefalsefalsefalse0Table 3falseNormal28Texttruefalsefalsefalsefalsefalsefalsefalsefalse0. falseNormal28truefalsefalsefalsetrue0003false1200DefaulttruefalsetruefalsetruefalseNormal00Tablede5784cb-772d-40aa-8b4c-e3b460798fb4TableRowf6c91cf0-1e6a-4fcc-8d01-807e10ce3895GenConc9f2b617-7e82-48ec-90f4-4eaa99ec0316Paragrapha4603709-5f0d-4c7f-89a1-dd3201ae2fd1truefalseTexttruefalsefalsetruefalsefalsefalsefalsefalse0Climate Impact 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capture/seqfalseNormal28falsefalsefalsetruefalse0003false1200DefaulttruefalsetruefalsetruefalseNormal00truefalseAliasfalseUndefinedTableCellTexttruefalsefalsefalsefalsefalsefalsefalsefalse0falseNormal-1falsefalseTableRow212c232e-b327-47f8-b4dc-e007fcc1f259GenConf8798a37-26d0-4a4e-8986-16fc07ae7aadParagraphf874dd80-dcde-4b98-9838-b08e3d67973ftruefalseTexttruefalsefalsefalsefalsefalsefalsefalsefalse0AAfalseNormal28Textef7acb75-e355-4a2b-8dcf-46004e040da5truefalsefalsefalsefalsefalsefalsefalsefalse0falseNormal28falsefalsefalsetruefalse0003false1200DefaulttruefalsetruefalsetruefalseNormal00truefalseAliasfalseUndefinedTableCellTexttruefalsefalsefalsefalsefalsefalsefalsefalse0falseNormal-1GenCon481d682f-9660-42ae-b827-2845c11fdde2Paragraphcb2e272f-e3f4-4465-83ed-55c998be6d0btruefalseTexttruefalsefalsefalsefalsefalsefalsefalsefalse00falseNormal28Text9e1dc0db-f3d2-4fe3-a6d1-22df5966514btruefalsefalsefalsefalsefalsefalsefalsefalse0falseNormal28falsefalsefalsetruefalse0003false1200DefaulttruefalsetruefalsetruefalseNormal00truefalseAliasfalseUndefinedTableCellTexttruefalsefalsefalsefalsefalsefalsefalsefalse0falseNormal-1GenCon188b0aa8-8594-4fa8-9057-27ea646e2df2Paragraph6b5d76ef-fd15-49c6-a634-29e35e4364cetruefalseTexttruefalsefalsefalsefalsefalsefalsefalsefalse0Climate Neutral (No CAT)falseNormal28falsefalsefalsetruefalse0003false1200DefaulttruefalsetruefalsetruefalseNormal00truefalseAliasfalseUndefinedTableCellTexttruefalsefalsefalsefalsefalsefalsefalsefalse0falseNormal-1falsefalseTableRowc754230c-3722-4911-b048-2f1fde262e94GenCon647e356b-83ba-401c-a4c4-d9f70c74e33fParagraph356e8d99-1ffc-414c-9db1-9c0c2b81d635truefalseTexttruefalsefalsefalsefalsefalsefalsefalsefalse0AfalseNormal28falsefalsefalsetruefalse0003false1200DefaulttruefalsetruefalsetruefalseNormal00truefalseAliasfalseUndefinedTableCellTexttruefalsefalsefalsefalsefalsefalsefalsefalse0falseNormal-1GenConffd1ffd0-46ed-4a12-9d70-4a93586b59f4Paragraphfe454595-b419-4692-8d8e-857657b91486truefalseTexttruefalsefalsefalsefalsefalsefalsefalsefalse00falseNormal28Texttruefalsefalsefalsefalsefalsefalsefalsefalse0falseNormal28falsefalsefalsetruefalse0003false1200DefaulttruefalsetruefalsetruefalseNormal00truefalseAliasfalseUndefinedTableCellTexttruefalsefalsefalsefalsefalsefalsefalsefalse0falseNormal-1GenCon5a0766bc-3a93-48f4-af33-71b2371ae07cParagraph15487f57-9be4-4b38-ab08-2eb6274f3498truefalseTexttruefalsefalsefalsefalsefalsefalsefalsefalse0Climate 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0falseNormal28falsefalsefalsetruefalse0003false1200DefaulttruefalsetruefalsetruefalseNormal00truefalseAliasfalseUndefinedTableCellTexttruefalsefalsefalsefalsefalsefalsefalsefalse0falseNormal-1GenCon6b6c5382-7bed-4a09-a347-34ae2b5fb4a6Paragraph6041c349-53be-4f01-9eba-777ff566feb6truefalseTexttruefalsefalsefalsefalsefalsefalsefalsefalse0<falseNormal28Texttruefalsefalsefalsefalsefalsefalsefalsefalse0= 1kg emissionsfalseNormal28falsefalsefalsetruefalse0003false1200DefaulttruefalsetruefalsetruefalseNormal00truefalseAliasfalseUndefinedTableCellTexttruefalsefalsefalsefalsefalsefalsefalsefalse0falseNormal-1falsefalseTableRow909e6ad1-ca37-46ea-af11-d7f057467726GenConbb7011cd-e9e7-4d8a-80ba-f24af70ab335Paragraph87863bf1-70a0-4249-b4bd-ae6e6d139992truefalseTexttruefalsefalsefalsefalsefalsefalsefalsefalse0CfalseNormal28Texttruefalsefalsefalsefalsefalsefalsefalsefalse0falseNormal28falsefalsefalsetruefalse0003false1200DefaulttruefalsetruefalsetruefalseNormal00truefalseAliasfalseUndefinedTableCellTexttruefalsefalsefalsefalsefalsefalsefalsefalse0falseNormal-1GenCon1f8f38a1-feb7-45c0-b66b-5ec88f2bd0daParagraph5f519c24-e7e8-46ab-a1c4-e033465275a0truefalseTexttruefalsefalsefalsefalsefalsefalsefalsefalse0>=-0.010 & 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emissionsfalseNormal28falsefalsefalsetruefalse0003false1200DefaulttruefalsetruefalsetruefalseNormal00truefalseAliasfalseUndefinedTableCellTexttruefalsefalsefalsefalsefalsefalsefalsefalse0falseNormal-1falsefalseTableRow794383c6-eb53-4c26-bba7-76e850d8f868GenCon3dd9f733-f9c4-4020-9c68-e859271fd88fParagrapha0697c34-b1be-4d1a-8009-58b5e745a9d3truefalseTexttruefalsefalsefalsefalsefalsefalsefalsefalse0EfalseNormal28Text279de44f-3913-435c-a1af-ab507973d413truefalsefalsefalsefalsefalsefalsefalsefalse0falseNormal28falsefalsefalsetruefalse0003false1200DefaulttruefalsetruefalsetruefalseNormal00truefalseAliasfalseUndefinedTableCellTexttruefalsefalsefalsefalsefalsefalsefalsefalse0falseNormal-1GenCon736fdcf9-0510-4713-bc59-81ad6723a84aParagraph49d4460c-0a3e-4af6-8784-864b82e653bctruefalseTexttruefalsefalsefalsefalsefalsefalsefalsefalse0>=-1.000 & 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emissionsfalseNormal28Texttruefalsefalsefalsefalsefalsefalsefalsefalse0falseNormal28falsefalsefalsetruefalse0003false1200DefaulttruefalsetruefalsetruefalseNormal00truefalseAliasfalseUndefinedTableCellTexttruefalsefalsefalsefalsefalsefalsefalsefalse0falseNormal-1falsefalseTableRowb933b091-422b-4e06-b403-e295dd305f26GenCon4f605580-26f8-4147-bf73-d5fe0e71634bParagraph4a379e31-0dff-4a1b-a722-b27fc4adafebtruefalseTexttruefalsefalsefalsefalsefalsefalsefalsefalse0FfalseNormal28Text794e076e-c4c5-480d-b09b-996dd23c779atruefalsefalsefalsefalsefalsefalsefalsefalse0falseNormal28falsefalsefalsetruefalse0003false1200DefaulttruefalsetruefalsetruefalseNormal00truefalseAliasfalseUndefinedTableCellTexttruefalsefalsefalsefalsefalsefalsefalsefalse0falseNormal-1GenConf97494ec-5139-4e6b-b418-33ad5e78cd36Paragraph3fa39c75-22a4-4d5c-a724-bea4cb42f720truefalseTexttruefalsefalsefalsefalsefalsefalsefalsefalse0<-1.000falseNormal28falsefalsefalsetruefalse0003false1200DefaulttruefalsetruefalsetruefalseNormal00truefalseAliasfalseUndefinedTableCellTexttruefalsefalsefalsefalsefalsefalsefalsefalse0falseNormal-1GenCon2a2a4955-d627-4cfd-9f35-3689365740cdParagraph17031f71-37b6-4150-9ffb-053bc5bcaffatruefalseTexttruefalsefalsefalsefalsefalsefalsefalsefalse0> 1 tonne emissionsfalseNormal28Texttruefalsefalsefalsefalsefalsefalsefalsefalse0falseNormal28falsefalsefalsetruefalse0003false1200DefaulttruefalsetruefalsetruefalseNormal00truefalseAliasfalseUndefinedTableCellTexttruefalsefalsefalsefalsefalsefalsefalsefalse0falseNormal-1falsefalsetruefalseTexttruefalsefalsefalsefalsefalsefalsefalsefalse0Table 3: falseNormal28Texttruefalsefalsefalsefalsefalsefalsefalsefalse0Climate Impact Gradings by CIF RangefalseNormal28falsefalsefalsetruefalse0033false000DefaultfalsefalsefalsefalsefalsefalseNormal000Paragraphc9362e2a-48a0-4bd2-a42d-79660f0e931ftruefalseTexttruefalsefalsefalsefalsefalsefalsefalsefalse0falseNormal28Texttruefalsefalsefalsefalsefalsefalsefalsefalse0A distinction is made between two forms of Climate Neutrality attainment:falseNormal28falsefalsetruefalsefalse0053false1200DefaulttruefalsetruefalsetruefalseNormal00Bullet99958224-150f-495e-994b-bf419aedac5ftruefalseTexttruefalsefalsefalsefalsefalsefalsefalsefalse0? trueNormal28Texttruefalsefalsefalsefalsefalsefalsefalsefalse0Grade AA Climate Neutrality denotes any organisation that has zero CAT liability resulting from its value chain without the use of CAC offsetting. falseNormal28truefalsefalsefalsefalse0000false000DefaultfalsefalsefalsefalsefalsefalseNormal000Bulletf08c9f28-14f8-4986-bce2-41fe0e698835truefalseTexttruefalsefalsefalsefalsefalsefalsefalsefalse0? trueNormal28Texttruefalsefalsefalsefalsefalsefalsefalsefalse0Grade A Climate Neutrality denotes any organisation that offsets its CAT to zero-liability withinfalseNormal28Texttruefalsefalsefalsefalsefalsefalsefalsefalse0 falseNormal28TextText334a45ec-abc4-4f71-b826-14a2b1ad12e4truefalsetruefalsetruefalsefalsefalsefalse3<?xml version="1.0" encoding="utf-16"?><ClipboardLinkObject xmlns:xsi="http://www.w3.org/2001/XMLSchema-instance" xmlns:xsd="http://www.w3.org/2001/XMLSchema"><PathName>C:\Documents and Settings\dave\My 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The measure, in terms of tonnes CO2-eq GHG emissions per USD of Gross (Global or Domestic) Production, would be calculated on GHG emissions resulting from all sources and levied at the current CAT rate. The domestic emissions intensity would apply to both domestic trade and export valuation with imports subject to an emissions intensity measure dependant on the signatory status of the bilateral trading partner. 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Such scenarios extend between two extremes being the wholesale replacement of national (carbon) taxation strategies encompassing carbon and excise taxes as well as deprecation of Emissions Trading Schemes to the CTM being simply additive to existing carbon pricing mechanisms. The latter, additive, scenario is adopted here as it avoids the complication of redressing loss of existing national (carbon) taxation revenue flows that vary, as a GDP percentage, widely between countries. falseNormal30truefalsefalsefalsetrue0003false1200DefaulttruefalsetruefalsetruefalseNormal00Paragraph1e18f3f4-fcd6-4383-bb08-ce34cc66e764truefalseTexttruefalsefalsefalsefalsefalsefalsefalsefalse0The primary unit by which Carbon Added Tax (CAT), falseNormal30TextText20a8e279-2903-40cf-a3c1-c5be9f3492datruefalsetruefalsetruefalsefalsefalsefalse3<?xml version="1.0" encoding="utf-16"?><ClipboardLinkObject xmlns:xsi="http://www.w3.org/2001/XMLSchema-instance" xmlns:xsd="http://www.w3.org/2001/XMLSchema"><PathName>C:\Documents and Settings\dave\My Documents\Docs\SilvaElm\EnvironmentalReporting\CarbonTaxationMechanism.sed</PathName><RelativePath /><DocumentIdentifier>42a2d6f3-4d7d-4d67-a0a5-c807378c4251</DocumentIdentifier><EntityIdentifier>92b1540c-96da-40ff-aad4-14319680bb82</EntityIdentifier><FileType>SenseDocument</FileType><LinkType>ExternalAbsolutePath</LinkType><LinkActivation>ProcessStart</LinkActivation><DisplayText>Carbon Combustion Tax</DisplayText><Superscript>false</Superscript><Tooltip>End-use fuel CAT</Tooltip><Tag /><Attributes /></ClipboardLinkObject>falseXRef30truefalsetruefalsetruefalsefalsefalsefalse3Carbon Combustion TaxtrueNormal30Texttruefalsefalsefalsefalsefalsefalsefalsefalse0 (falseNormal30Textedf54dba-55bc-4e4f-bdc0-557787863b40Texttruefalsefalsefalsefalsefalsefalsefalsefalse0CCTfalseNormal30Texttruefalsefalsefalsefalsefalsefalsefalsefalse0CCTfalseMeta30truefalsefalsefalsefalsefalsefalsefalsefalse0CAT applied to end-use combustible fuelstrueAnnotation30Texttruefalsefalsefalsefalsefalsefalsefalsefalse0), Carbon (Tax) Relief Vouchers (CRVs) and carbon offsets exchanged as falseNormal30TextTextfe6072e0-e914-4916-8704-ba179ec5c6b2truefalsetruefalsetruefalsefalsefalsefalse3<?xml version="1.0" encoding="utf-16"?><ClipboardLinkObject xmlns:xsi="http://www.w3.org/2001/XMLSchema-instance" xmlns:xsd="http://www.w3.org/2001/XMLSchema"><PathName>C:\Documents and Settings\dave\My Documents\Docs\SilvaElm\EnvironmentalReporting\CarbonTaxationMechanism.sed</PathName><RelativePath /><DocumentIdentifier>42a2d6f3-4d7d-4d67-a0a5-c807378c4251</DocumentIdentifier><EntityIdentifier>4a57359e-4685-4b98-86a5-e5f2dd6ce825</EntityIdentifier><FileType>SenseDocument</FileType><LinkType>ExternalAbsolutePath</LinkType><LinkActivation>ProcessStart</LinkActivation><DisplayText>Carbon Additionality Certificates (CACs)</DisplayText><Superscript>false</Superscript><Tooltip>CACs would be generated via Carbon Additionality Schemes</Tooltip><Tag /><Attributes /></ClipboardLinkObject>falseXRef-1truefalsetruefalsetruefalsefalsefalsefalse3Carbon Additionality Certificates (CACs)trueNormal30Texttruefalsefalsefalsefalsefalsefalsefalsefalse0 would be enumerated in the tonnes CO2-eq measure which may be regarded as the underlying falseNormal30Texttruefalsetruefalsefalsefalsefalsefalsefalse0Carbon CurrencyfalseNormal30Texttruefalsefalsefalsefalsefalsefalsefalsefalse0. Monetisation of CAT, CRVs and CACS would be according to a periodically reviewed tonne CO2-eq to US Dollars conversion rate. Such straightforward equity between CAT, CRV and CAC monetary valuation ignores obvious organisational and operational overheads. In order to maintain this equity, a proportion of uncommitted CAT revenue, that is, that amountfalseNormal30Texttruefalsefalsefalsefalsefalsefalsefalsefalse0 not directly committed to CRV monetization, would need to be reserved to finance overheads including the establishment and running, but not limited to, of national CAT Revenue infrastructures. falseNormal30truefalsefalsefalsetrue0003false1200DefaulttruefalsetruefalsetruefalseNormal00Paragraphcff00eb5-0cdd-4cb9-bb7d-35124af2ae0btruefalseTexttruefalsefalsefalsefalsefalsefalsefalsefalse0The CTM:falseNormal31truefalsefalsefalsetrue0003false1200DefaulttruefalsetruefalsetruefalseNormal00Bullet096e53d5-2edb-47f5-bf7d-c0827a81524dtruefalseTexttruefalsefalsefalsefalsefalsefalsefalsefalse0? trueNormal31Texttruefalsefalsefalsefalsefalsefalsefalsefalse0is proposed as an additive, if not alternative, global level playing field financing mechanism within a revised Paris Agreement to overcome the uncertainty in funding climate mitigation highlighted by the World Resources Institute 2018 publication falseNormal31TextTextf0e941b7-02e9-4bd8-93ef-a5fd307979actruefalsetruefalsetruefalsefalsefalsefalse3<?xml version="1.0" encoding="utf-16"?><ClipboardLinkObject xmlns:xsi="http://www.w3.org/2001/XMLSchema-instance" xmlns:xsd="http://www.w3.org/2001/XMLSchema"><PathName>https://www.wri.org/blog/2018/12/aligning-finance-forgotten-goal-paris-agreement-it-vital-successful-climate-action</PathName><RelativePath /><DocumentIdentifier /><EntityIdentifier /><FileType>Uri</FileType><LinkType>ExternalAbsolutePath</LinkType><LinkActivation>ProcessStart</LinkActivation><DisplayText>Aligning Finance is the Forgotten Goal of the Paris Agreement</DisplayText><Superscript>false</Superscript><Tooltip>Paris Agreement Financing</Tooltip><Tag /><Attributes /></ClipboardLinkObject>falseXRef6truefalsetruefalsetruefalsefalsefalsefalse3Aligning Finance is the Forgotten Goal of the Paris AgreementtrueNormal31TextTextc8d49110-d89f-4c2f-901d-c89080f09d12truefalsetruefalsefalsetruefalsefalsefalse0<?xml version="1.0" encoding="utf-16"?><ClipboardLinkObject xmlns:xsi="http://www.w3.org/2001/XMLSchema-instance" xmlns:xsd="http://www.w3.org/2001/XMLSchema"><PathName /><RelativePath /><DocumentIdentifier>42a2d6f3-4d7d-4d67-a0a5-c807378c4251</DocumentIdentifier><EntityIdentifier>c56bc2da-5690-4c39-8e54-99c86db04fee</EntityIdentifier><FileType>SenseDocument</FileType><LinkType>Citation</LinkType><LinkActivation>ProcessStart</LinkActivation><DisplayText>[25]</DisplayText><Superscript>true</Superscript><Tooltip>Thwaites,Joe. et al. 2018. Aligning Finance is the Forgotten Goal of the Paris Agreement, But it is Vital to Successful Climate Action. [online]. [viewed 18 November 2020]. Available from: https://www.wri.org/blog/2018/12/aligning-finance-forgotten-goal-paris-agreement-it-vital-successful-climate-action</Tooltip><Tag /><Attributes /></ClipboardLinkObject>falseXRef6truefalsetruefalsefalsetruefalsefalsefalse0[25]trueNormal31Texttruefalsefalsefalsefalsefalsefalsefalsefalse0. falseNormal31truefalsefalsefalsefalse0000false000DefaultfalsefalsefalsefalsefalsefalseNormal000Bullet50b3b01e-0213-4e01-a317-229a04a33999truefalseTexttruefalsefalsefalsefalsefalsefalsefalsefalse0? trueNormal31Texttruefalsefalsefalsefalsefalsefalsefalsefalse0would provide explicit carbon pricing.falseNormal31truefalsefalsefalsefalse0000false000DefaultfalsefalsefalsefalsefalsefalseNormal000Bullet78966278-e125-404f-9e13-e1cc4ae59011truefalseTexttruefalsefalsefalsefalsefalsefalsefalsefalse0? trueNormal31Texttruefalsefalsefalsefalsefalsefalsefalsefalse0would enable carbon pricing of the impact of land use, land-use change and foresty (LULUCF)falseNormal31Texttruefalsefalsefalsefalsefalsefalsefalsefalse0 beyond fossil fuels. falseNormal31truefalsefalsefalsefalse0000false000DefaultfalsefalsefalsefalsefalsefalseNormal000Bulletfe5c849e-111c-4624-9613-291b6459e20btruefalseTexttruefalsefalsefalsefalsefalsefalsefalsefalse0? trueNormal31Texttruefalsefalsefalsefalsefalsefalsefalsefalse0would provide an explicit price for carbon offsets exchanged as Carbon Additionality Certificates.falseNormal31truefalsefalsefalsefalse0000false000DefaultfalsefalsefalsefalsefalsefalseNormal000Bulletb7c1522c-960a-4daa-b1aa-084e206cc502truefalseTexttruefalsefalsefalsefalsefalsefalsefalsefalse0? trueNormal31Texttruefalsefalsefalsefalsefalsefalsefalsefalse0would have the advantage to transcend the omnipresent falseNormal31TextTextd5867f09-4134-4f7a-aa6d-d3fe49dd539etruefalsetruefalsetruefalsefalsefalsefalse3<?xml version="1.0" encoding="utf-16"?><ClipboardLinkObject xmlns:xsi="http://www.w3.org/2001/XMLSchema-instance" xmlns:xsd="http://www.w3.org/2001/XMLSchema"><PathName>https://journals.sagepub.com/doi/full/10.1177/1354066116653665</PathName><RelativePath /><DocumentIdentifier /><EntityIdentifier /><FileType>Uri</FileType><LinkType>ExternalAbsolutePath</LinkType><LinkActivation>ProcessStart</LinkActivation><DisplayText>reluctance</DisplayText><Superscript>false</Superscript><Tooltip>Reluctance in International Politics</Tooltip><Tag /><Attributes /></ClipboardLinkObject>falseXRef12truefalsetruefalsetruefalsefalsefalsefalse3reluctancetrueNormal31Texttruefalsefalsefalsefalsefalsefalsefalsefalse0 of governments to implement meaningful and consistent national carbon taxation policies that have been historically influenced by political / economic self interest and power group (e.g Big Oil) lobbying. falseNormal31truefalsefalsefalsefalse0000false000DefaultfalsefalsefalsefalsefalsefalseNormal000Bulletf437dd86-426b-44b3-a322-1bb39e0f59a5truefalseTexttruefalsefalsefalsefalsefalsefalsefalsefalse0? trueNormal31Texttruefalsefalsefalsefalsefalsefalsefalsefalse0has the potential for overcoming the complicating argument for falseNormal31Texttruefalsetruefalsefalsefalsefalsefalsefalse0developing countries wanting to maintain the exclusive obligation of developed countries to provide and to mobilize climate financefalseNormal31TextText51cd6488-51ed-4acd-9490-f27b762525f1truefalsetruefalsefalsetruefalsefalsefalse0<?xml version="1.0" encoding="utf-16"?><ClipboardLinkObject xmlns:xsi="http://www.w3.org/2001/XMLSchema-instance" xmlns:xsd="http://www.w3.org/2001/XMLSchema"><PathName /><RelativePath /><DocumentIdentifier>42a2d6f3-4d7d-4d67-a0a5-c807378c4251</DocumentIdentifier><EntityIdentifier>08d4ace7-0fbe-4b5a-b5bd-3443ebed83dd</EntityIdentifier><FileType>SenseDocument</FileType><LinkType>Citation</LinkType><LinkActivation>ProcessStart</LinkActivation><DisplayText>[26]</DisplayText><Superscript>true</Superscript><Tooltip>Ferreira, Patricia.Galvao. 2018. Climate Finance and Transparency in the Paris Agreement. [online]. [viewed 31 December 2020]. 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What are Parties ans non-Party stakeholders. [online]. [viewed 21 November 2020]. 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intensity.falseNormal32truefalsefalsefalsefalse0000false000DefaultfalsefalsefalsefalsefalsefalseNormal000Number867af9c8-f629-4d35-b7a0-b3042f9fd06btruefalseTexttruefalsefalsefalsefalsefalsefalsefalsefalse02. trueNormal32Texttruefalsefalsefalsefalsefalsefalsefalsefalse0A falseNormal32TextTextb6a0d211-391c-421a-a3df-bcc8ee11534ftruefalsetruefalsetruefalsefalsefalsefalse3<?xml version="1.0" encoding="utf-16"?><ClipboardLinkObject xmlns:xsi="http://www.w3.org/2001/XMLSchema-instance" xmlns:xsd="http://www.w3.org/2001/XMLSchema"><PathName>C:\Documents and Settings\dave\My Documents\Docs\SilvaElm\EnvironmentalReporting\CarbonTaxationMechanism.sed</PathName><RelativePath /><DocumentIdentifier>42a2d6f3-4d7d-4d67-a0a5-c807378c4251</DocumentIdentifier><EntityIdentifier>c8170bed-6c6d-495d-a9a8-9a2c5bc27c15</EntityIdentifier><FileType>SenseDocument</FileType><LinkType>ExternalAbsolutePath</LinkType><LinkActivation>ProcessStart</LinkActivation><DisplayText>Climate Finance Authority</DisplayText><Superscript>false</Superscript><Tooltip>A summary of the CFA's responsibilities</Tooltip><Tag /><Attributes /></ClipboardLinkObject>falseXRef32truefalsetruefalsetruefalsefalsefalsefalse3Climate Finance AuthoritytrueNormal32Texttruefalsefalsefalsefalsefalsefalsefalsefalse0 would assist and support the falseNormal32Texttruefalsefalsefalsefalsefalsefalsefalsefalse0application of cfalseNormal32Texttruefalsefalsefalsefalsefalsefalsefalsefalse0arbon taxation, both domestically within Signatory Parties and to their international trade being dependent on the signatory status of the bilateral trading partners.falseNormal32truefalsefalsefalsefalse0000false000DefaultfalsefalsefalsefalsefalsefalseNormal000Numbere6d1dc5c-50b5-4800-afc3-2ff8e14a9c43truefalseTexttruefalsefalsefalsefalsefalsefalsefalsefalse03. trueNormal32Texttruefalsefalsefalsefalsefalsefalsefalsefalse0The value of Carbon Relief Vouchers (CRVs) would be fixed at the (annually reviewed) CAT rate as opposed to the variablefalseNormal32Texttruefalsefalsefalsefalsefalsefalsefalsefalse0 price paid for falseNormal32TextText1bc8b90f-5ad0-4727-96d8-9400d7e9fa33truefalsefalsefalsefalsefalsefalsefalsefalse0<?xml version="1.0" encoding="utf-16"?><ClipboardLinkObject xmlns:xsi="http://www.w3.org/2001/XMLSchema-instance" xmlns:xsd="http://www.w3.org/2001/XMLSchema"><PathName>https://offset.climateneutralnow.org/faq</PathName><RelativePath /><DocumentIdentifier /><EntityIdentifier /><FileType>Uri</FileType><LinkType>ExternalAbsolutePath</LinkType><LinkActivation>ProcessStart</LinkActivation><DisplayText>Certified Emissions Reductions (CERs)</DisplayText><Superscript>false</Superscript><Tooltip /><Tag /><Attributes /></ClipboardLinkObject>falseXRef-1truefalsefalsefalsetruefalsefalsefalsefalse3Certified Emissions Reductions (CERs)trueNormal32TextText14f31329-d522-4c7a-b6c2-a80198665bf8truefalsetruefalsefalsetruefalsefalsefalse0<?xml version="1.0" encoding="utf-16"?><ClipboardLinkObject 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United Nations Online Platform for Voluntary Cancellation of Certified Emissions Reductions. [online]. [viewed 07 November 2020]. Available from: https://offset.climateneutralnow.org/faq</Tooltip><Tag /><Attributes /></ClipboardLinkObject>falseXRef12truefalsetruefalsefalsetruefalsefalsefalse0[28]trueNormal32Texttruefalsetruefalsefalsefalsefalsefalsefalse0.falseNormal32Texttruefalsefalsefalsefalsefalsefalsefalsefalse0 falseNormal32truefalsefalsefalsefalse0000false000DefaultfalsefalsefalsefalsefalsefalseNormal000Number4bbff0e0-3c06-405d-8aee-02441cdd90daNumber75de581d-d219-4e0e-b047-2ad37165c9c4truefalseTexttruefalsefalsefalsefalsefalsefalsefalsefalse01. trueNormal32TextTextedd76709-8f7f-4f16-aa05-f37d28e10cd5truefalsetruefalsetruefalsefalsefalsefalse3<?xml version="1.0" encoding="utf-16"?><ClipboardLinkObject xmlns:xsi="http://www.w3.org/2001/XMLSchema-instance" xmlns:xsd="http://www.w3.org/2001/XMLSchema"><PathName>C:\Documents and Settings\dave\My Documents\Docs\SilvaElm\EnvironmentalReporting\CarbonTaxationMechanism.sed</PathName><RelativePath /><DocumentIdentifier>42a2d6f3-4d7d-4d67-a0a5-c807378c4251</DocumentIdentifier><EntityIdentifier>26bc6dff-95e5-48ff-be0d-2ff3023e2275</EntityIdentifier><FileType>SenseDocument</FileType><LinkType>ExternalAbsolutePath</LinkType><LinkActivation>ProcessStart</LinkActivation><DisplayText>Renewable Energy Certificates</DisplayText><Superscript>false</Superscript><Tooltip /><Tag /><Attributes /></ClipboardLinkObject>falseXRef25truefalsetruefalsetruefalsefalsefalsefalse3Renewable Energy CertificatestrueNormal32Texttruefalsefalsefalsefalsefalsefalsefalsefalse0 (and similar) would have no representation in terms of additionality or equivalence in GHG emissions.falseNormal32truefalsefalsefalsefalse0000false000DefaultfalsefalsefalsefalsefalsefalseNormal001truefalseTexttruefalsefalsefalsefalsefalsefalsefalsefalse04. trueNormal32Texttruefalsefalsefalsefalsefalsefalsefalsefalse0Carbon Additionality Certificates (CACs), measured in units of tonnes CO2-eq, would be priced linked to the CAT rate 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The intention here is to broadly outline current financing in relation to the "estimated" annual cost of tackling climate change:falseNormal35truefalsefalsefalsetrue0003false1200DefaulttruefalsetruefalsetruefalseNormal00Bullet3a58a472-8745-4a16-9c86-08efef3cdff2Bullet9b406e10-b150-44ca-8c90-23943d1f3abatruefalseTexttruefalsefalsefalsefalsefalsefalsefalsefalse0? trueNormal35Texttruefalsefalsefalsefalsefalsefalsefalsefalse0This is in sharp contrast to the 1970 commitment of developed countries to provide at least falseNormal35TextTextea3cf323-0f9b-400c-a932-6b7a1680616btruefalsetruefalsetruefalsefalsefalsefalse3<?xml version="1.0" encoding="utf-16"?><ClipboardLinkObject xmlns:xsi="http://www.w3.org/2001/XMLSchema-instance" xmlns:xsd="http://www.w3.org/2001/XMLSchema"><PathName>http://devinit.org/wp-content/uploads/2013/08/Factsheet-0-7%25.pdf</PathName><RelativePath /><DocumentIdentifier /><EntityIdentifier /><FileType>Uri</FileType><LinkType>ExternalAbsolutePath</LinkType><LinkActivation>ProcessStart</LinkActivation><DisplayText>0.7% of the Gross National Income (GNI) towards Overseas Development Aid (ODA) </DisplayText><Superscript>false</Superscript><Tooltip>UN General Resolution )tober 1970</Tooltip><Tag /><Attributes /></ClipboardLinkObject>falseXRef13truefalsetruefalsetruefalsefalsefalsefalse30.7% of the Gross National Income (GNI) towards Overseas Development Aid (ODA) trueNormal35Texttruefalsefalsefalsefalsefalsefalsefalsefalse0albeit, in practise, this target was not met apart for a limited few countries.falseNormal35truefalsefalsefalsefalse0000false000DefaultfalsefalsefalsefalsefalsefalseNormal001truefalseTexttruefalsefalsefalsefalsefalsefalsefalsefalse0? trueNormal35Texttruefalsefalsefalsefalsefalsefalsefalsefalse0Individual developed countries have no legal obligation to provide (base level) funding either as a specific amount or percentage of Gross Domestic Product or Income(GDP/GNI). falseNormal35truefalsefalsefalsefalse0000false000DefaultfalsefalsefalsefalsefalsefalseNormal000Bullet58968813-ebab-40f8-90be-3a7537c77aecBullet53d300d4-3a94-4803-8f9c-90b1f1614984truefalseTexttruefalsefalsefalsefalsefalsefalsefalsefalse0? trueNormal35Texttruefalsefalsefalsefalsefalsefalsefalsefalse0According to a 2018 OECD report, Climate finance falseNormal35TextText526878d6-0fdf-4098-8c61-521f57698dd3truefalsetruefalsetruefalsefalsefalsefalse3<?xml version="1.0" encoding="utf-16"?><ClipboardLinkObject xmlns:xsi="http://www.w3.org/2001/XMLSchema-instance" xmlns:xsd="http://www.w3.org/2001/XMLSchema"><PathName>https://www.oecd.org/env/cc/CCXG%20March%202013%20Mafalda%20Duarte.pdf</PathName><RelativePath /><DocumentIdentifier /><EntityIdentifier /><FileType>Uri</FileType><LinkType>ExternalAbsolutePath</LinkType><LinkActivation>ProcessStart</LinkActivation><DisplayText>mobilized</DisplayText><Superscript>false</Superscript><Tooltip>Definitions and Methods for mobilizing Climate Finance</Tooltip><Tag /><Attributes /></ClipboardLinkObject>falseXRef14truefalsetruefalsetruefalsefalsefalsefalse3mobilizedtrueNormal35Texttruefalsefalsefalsefalsefalsefalsefalsefalse0 for developing countries falseNormal35Texttruefalsefalsefalsefalsefalsefalsefalsefalse0rose to falseNormal35TextTextfa81d9b1-426f-4867-9d19-d4c3396a2ff7truefalsetruefalsetruefalsefalsefalsefalse3<?xml version="1.0" encoding="utf-16"?><ClipboardLinkObject xmlns:xsi="http://www.w3.org/2001/XMLSchema-instance" xmlns:xsd="http://www.w3.org/2001/XMLSchema"><PathName>https://www.oecd.org/newsroom/climate-finance-for-developing-countries-rose-to-usd-78-9-billion-in-2018oecd.htm</PathName><RelativePath /><DocumentIdentifier /><EntityIdentifier /><FileType>Uri</FileType><LinkType>ExternalAbsolutePath</LinkType><LinkActivation>ProcessStart</LinkActivation><DisplayText>USD 78.9 billion but still USD 20 billion short</DisplayText><Superscript>false</Superscript><Tooltip>OECD Report 6 November 2020</Tooltip><Tag /><Attributes /></ClipboardLinkObject>falseXRef14truefalsetruefalsetruefalsefalsefalsefalse3USD 78.9 billion but still USD 20 billion shorttrueNormal35Texttruefalsefalsefalsefalsefalsefalsefalsefalse0.falseNormal35truefalsefalsefalsefalse0000false000DefaultfalsefalsefalsefalsefalsefalseNormal001Bulletac660a15-7d38-4e9e-a647-c08f426065a9truefalseTexttruefalsefalsefalsefalsefalsefalsefalsefalse0? trueNormal35Texttruefalsefalsefalsefalsefalsefalsefalsefalse0The EU, its member states and the European Investment Bank are together the biggest contributer of public climate finance to developing countries, giving 21.7 billion euro in 2018 alone as well as 75.2 billion euros of Official Development Aid in 2019falseNormal35TextText9dc9ab30-d1f9-499d-9cac-ce14a802279atruefalsetruefalsefalsetruefalsefalsefalse0<?xml version="1.0" encoding="utf-16"?><ClipboardLinkObject xmlns:xsi="http://www.w3.org/2001/XMLSchema-instance" xmlns:xsd="http://www.w3.org/2001/XMLSchema"><PathName /><RelativePath /><DocumentIdentifier>42a2d6f3-4d7d-4d67-a0a5-c807378c4251</DocumentIdentifier><EntityIdentifier>7e6a200d-ad8e-44c1-988e-7e7f9c6726a7</EntityIdentifier><FileType>SenseDocument</FileType><LinkType>Citation</LinkType><LinkActivation>ProcessStart</LinkActivation><DisplayText>[29]</DisplayText><Superscript>true</Superscript><Tooltip>2021. 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Making Finance Flows Consistent with the Paris Agreement. [online]. [viewed 18 November 2020]. 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trueNormal35Texttruefalsefalsefalsefalsefalsefalsefalsefalse0In 2015, falseNormal35TextText520fc1ce-3cd8-4d00-b887-7263b494cdcdtruefalsetruefalsetruefalsefalsefalsefalse3<?xml version="1.0" encoding="utf-16"?><ClipboardLinkObject xmlns:xsi="http://www.w3.org/2001/XMLSchema-instance" xmlns:xsd="http://www.w3.org/2001/XMLSchema"><PathName>https://www.southcentre.int/question/chinas-boost-to-south-south-cooperation/</PathName><RelativePath /><DocumentIdentifier /><EntityIdentifier /><FileType>Uri</FileType><LinkType>ExternalAbsolutePath</LinkType><LinkActivation>ProcessStart</LinkActivation><DisplayText>China pledged USD 3.1 billion</DisplayText><Superscript>false</Superscript><Tooltip>A total $5.1 billion pledge towards climate and development as South-South cooperation</Tooltip><Tag /><Attributes /></ClipboardLinkObject>falseXRef14truefalsetruefalsetruefalsefalsefalsefalse3China pledged USD 3.1 billiontrueNormal35Texttruefalsefalsefalsefalsefalsefalsefalsefalse0 to a "South-South Climate Fund" on top of USD 2.0 billion towards development aid.falseNormal35truefalsefalsefalsefalse0000false000DefaultfalsefalsefalsefalsefalsefalseNormal001truefalseTexttruefalsefalsefalsefalsefalsefalsefalsefalse0? trueNormal35Texttruefalsefalsefalsefalsefalsefalsefalsefalse0"Parties" may also voluntarily pledge climate finance (Paris Agreement Article 9.2). falseNormal35truefalsefalsefalsefalse0000false000DefaultfalsefalsefalsefalsefalsefalseNormal000Paragraphadac11d5-fddb-455c-be6c-b7b2794ede93truefalseTexttruefalsefalsefalsefalsefalsefalsefalsefalse0In context of the falseNormal35TextText65c56600-5e2d-4a3c-be52-5994dcaa0c88truefalsetruefalsetruefalsefalsefalsefalse3<?xml version="1.0" encoding="utf-16"?><ClipboardLinkObject xmlns:xsi="http://www.w3.org/2001/XMLSchema-instance" xmlns:xsd="http://www.w3.org/2001/XMLSchema"><PathName>https://www.unenvironment.org/resources/emissions-gap-report-2019</PathName><RelativePath /><DocumentIdentifier /><EntityIdentifier /><FileType>Uri</FileType><LinkType>ExternalAbsolutePath</LinkType><LinkActivation>ProcessStart</LinkActivation><DisplayText>UNEP 2019 Emissions GAP Report</DisplayText><Superscript>false</Superscript><Tooltip /><Tag /><Attributes /></ClipboardLinkObject>falseXRef12truefalsetruefalsetruefalsefalsefalsefalse3UNEP 2019 Emissions GAP ReporttrueNormal35Texttruefalsefalsefalsefalsefalsefalsefalsefalse0, annual energy supply-side investments alone offalseNormal35Texttruefalsefalsefalsefalsefalsefalsefalsefalse0 between 1.6 trillion and 3.8 trillion USD will be needed and these figures appear quite modest to the global falseNormal35TextText5ab3ab59-e032-4fb8-8c45-75dc95854ed5truefalsetruefalsetruefalsefalsefalsefalse3<?xml version="1.0" encoding="utf-16"?><ClipboardLinkObject xmlns:xsi="http://www.w3.org/2001/XMLSchema-instance" xmlns:xsd="http://www.w3.org/2001/XMLSchema"><PathName>https://www.unenvironment.org/emissions-gap-report-2020</PathName><RelativePath /><DocumentIdentifier /><EntityIdentifier /><FileType>Uri</FileType><LinkType>ExternalAbsolutePath</LinkType><LinkActivation>ProcessStart</LinkActivation><DisplayText>Covid-19 related fiscal spending of USD12 trillion</DisplayText><Superscript>false</Superscript><Tooltip>UNEP Emissions Gap Report 2020</Tooltip><Tag /><Attributes /></ClipboardLinkObject>falseXRef14truefalsetruefalsetruefalsefalsefalsefalse3Covid-19 related fiscal spending of USD12 trilliontrueNormal35Texttruefalsefalsefalsefalsefalsefalsefalsefalse0.falseNormal35truefalsefalsefalsetrue0003false1200DefaulttruefalsetruefalsetruefalseNormal00Paragraphbd731393-5c2b-47c0-ba16-07b8b0837d5btruefalseTexttruefalsefalsefalsefalsefalsefalsefalsefalse0It is abundantly clear that climate finance fulls far short of that needed with falseNormal35TextText77995419-ffff-4f5f-a3bb-24c0460ad231truefalsetruefalsetruefalsefalsefalsefalse3<?xml version="1.0" encoding="utf-16"?><ClipboardLinkObject xmlns:xsi="http://www.w3.org/2001/XMLSchema-instance" xmlns:xsd="http://www.w3.org/2001/XMLSchema"><PathName>https://www.ecosystemmarketplace.com/articles/thanks-to-past-inertia-it-will-now-cost-between-1-6-and-3-8-trillion-per-year-to-fix-the-climate-mess/</PathName><RelativePath /><DocumentIdentifier /><EntityIdentifier /><FileType>Uri</FileType><LinkType>ExternalAbsolutePath</LinkType><LinkActivation>ProcessStart</LinkActivation><DisplayText>economists agreeing</DisplayText><Superscript>false</Superscript><Tooltip>As Emissions Rise, Cost of Fixing Climate Soars</Tooltip><Tag /><Attributes /></ClipboardLinkObject>falseXRef14truefalsetruefalsetruefalsefalsefalsefalse3economists agreeingtrueNormal35Texttruefalsefalsefalsefalsefalsefalsefalsefalse0 falseNormal35TextText5ed4ac91-c126-4cf9-83e2-40cb03740b92truefalsetruefalsefalsetruefalsefalsefalse0<?xml version="1.0" encoding="utf-16"?><ClipboardLinkObject xmlns:xsi="http://www.w3.org/2001/XMLSchema-instance" xmlns:xsd="http://www.w3.org/2001/XMLSchema"><PathName /><RelativePath /><DocumentIdentifier>42a2d6f3-4d7d-4d67-a0a5-c807378c4251</DocumentIdentifier><EntityIdentifier>01a91710-d527-4d5a-91e0-fabc4f586b45</EntityIdentifier><FileType>SenseDocument</FileType><LinkType>Citation</LinkType><LinkActivation>ProcessStart</LinkActivation><DisplayText>[31]</DisplayText><Superscript>true</Superscript><Tooltip>Zwick, Steve. 2019. 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trueNormal36Texttruefalsefalsefalsefalsefalsefalsefalsefalse0adoption of the falseNormal36TextTexte5fab2df-2401-49b5-819c-28da28ca08ddtruefalsetruefalsetruefalsefalsefalsefalse3<?xml version="1.0" encoding="utf-16"?><ClipboardLinkObject xmlns:xsi="http://www.w3.org/2001/XMLSchema-instance" xmlns:xsd="http://www.w3.org/2001/XMLSchema"><PathName>https://www.unenvironment.org/news-and-stories/press-release/cut-global-emissions-76-percent-every-year-next-decade-meet-15degc</PathName><RelativePath /><DocumentIdentifier /><EntityIdentifier /><FileType>Uri</FileType><LinkType>ExternalAbsolutePath</LinkType><LinkActivation>ProcessStart</LinkActivation><DisplayText>UNEPs annual emissions reduction target of 7.6%.</DisplayText><Superscript>false</Superscript><Tooltip>Cut emissions by 7.6% annually to meet Paris 1.5 deg C goal</Tooltip><Tag /><Attributes /></ClipboardLinkObject>falseXRef15truefalsetruefalsetruefalsefalsefalsefalse3UNEPs annual emissions reduction target of 7.6%.trueNormal36Texttruefalsefalsefalsefalsefalsefalsefalsefalse0 as a reserve, uncommitted, CAT falseNormal36Texttruefalsefalsefalsefalsefalsefalsefalsefalse0revenue proportion.falseNormal36truefalsefalsefalsefalse0000false000DefaultfalsefalsefalsefalsefalsefalseNormal000Bulletdb5fc503-21ca-4955-865c-12283ca38399truefalseTexttruefalsefalsefalsefalsefalsefalsefalsefalse0? trueNormal36Texttruefalsefalsefalsefalsefalsefalsefalsefalse0Energy sector emissions of 36 billion tonnes CO2-eq (2019)falseNormal36truefalsefalsefalsefalse0000false000DefaultfalsefalsefalsefalsefalsefalseNormal000Bullet243ad7e6-2b08-4c99-8b64-8ecefac6eec1truefalseTexttruefalsefalsefalsefalsefalsefalsefalsefalse0? trueNormal36Texttruefalsefalsefalsefalsefalsefalsefalsefalse0Total global emissions of 56 billion tonnes CO2-eq (2019) including, inter alia, land-use change.falseNormal36truefalsefalsefalsefalse0000false000DefaultfalsefalsefalsefalsefalsefalseNormal000Bullet9b948301-558d-44f5-be8f-e06cd00c4ef8truefalseTexttruefalsefalsefalsefalsefalsefalsefalsefalse0? trueNormal36Texttruefalsefalsefalsefalsefalsefalsefalsefalse0Approximately falseNormal36TextText1f3a52d3-293c-41e0-abf7-d0dc11a81e5etruefalsetruefalsetruefalsefalsefalsefalse3<?xml version="1.0" encoding="utf-16"?><ClipboardLinkObject xmlns:xsi="http://www.w3.org/2001/XMLSchema-instance" xmlns:xsd="http://www.w3.org/2001/XMLSchema"><PathName>https://www.ipcc.ch/srccl/chapter/summary-for-policymakers/</PathName><RelativePath /><DocumentIdentifier /><EntityIdentifier /><FileType>Uri</FileType><LinkType>ExternalAbsolutePath</LinkType><LinkActivation>ProcessStart</LinkActivation><DisplayText>23% of global emissions</DisplayText><Superscript>false</Superscript><Tooltip>IPCC Summary for Policy Makers</Tooltip><Tag /><Attributes /></ClipboardLinkObject>falseXRef15truefalsetruefalsetruefalsefalsefalsefalse323% of global emissionstrueNormal36Texttruefalsefalsefalsefalsefalsefalsefalsefalse0 result from agriculture, foresty and other land use amounting to 13 billion tonnes CO2-eq.falseNormal36truefalsefalsefalsefalse0000false000DefaultfalsefalsefalsefalsefalsefalseNormal000Bullet78c2462a-c806-474e-964b-dc17bbbc7318truefalseTexttruefalsefalsefalsefalsefalsefalsefalsefalse0? trueNormal36Texttruefalsefalsefalsefalsefalsefalsefalsefalse0A Global Emissions Intensity of 0.64 kg/ USD based on a (2019) global GDP of USD 88 trillion. falseNormal36truefalsefalsefalsefalse0000false000DefaultfalsefalsefalsefalsefalsefalseNormal000Bullet1327d35b-e4b4-4a9f-9181-95fd4ee8229ftruefalseTexttruefalsefalsefalsefalsefalsefalsefalsefalse0? trueNormal36Texttruefalsefalsefalsefalsefalsefalsefalsefalse06 tonnes CO2-eq falseNormal36TextText1f9e8ae5-0bd9-4e6f-a286-07b8b4556ff7truefalsetruefalsetruefalsefalsefalsefalse3<?xml version="1.0" encoding="utf-16"?><ClipboardLinkObject xmlns:xsi="http://www.w3.org/2001/XMLSchema-instance" xmlns:xsd="http://www.w3.org/2001/XMLSchema"><PathName>C:\Documents and Settings\dave\My Documents\Docs\SilvaElm\EnvironmentalReporting\CarbonTaxationMechanism.sed</PathName><RelativePath /><DocumentIdentifier>42a2d6f3-4d7d-4d67-a0a5-c807378c4251</DocumentIdentifier><EntityIdentifier>af2ab5b5-9d15-485f-9c2d-6e58209ba0ec</EntityIdentifier><FileType>SenseDocument</FileType><LinkType>ExternalAbsolutePath</LinkType><LinkActivation>ProcessStart</LinkActivation><DisplayText>Carbon Relief Voucher</DisplayText><Superscript>false</Superscript><Tooltip>Carbon (Added Tax) Relief Vouchers</Tooltip><Tag /><Attributes /></ClipboardLinkObject>falseXRef-1truefalsetruefalsetruefalsefalsefalsefalse3Carbon Relief VouchertrueNormal36Texttruefalsefalsefalsefalsefalsefalsefalsefalse0 (CRV) distribution per person aged 16 or over.falseNormal36truefalsefalsefalsefalse0000false000DefaultfalsefalsefalsefalsefalsefalseNormal000Paragraphbe0a5058-d153-4e45-b317-aaeb1af2cd88truefalseTexttruefalsefalsefalsefalsefalsefalsefalsefalse0Following this, global adoption of the CTM requires putting into context of the political dimension.falseNormal36truefalsefalsefalsetrue0003false1200DefaulttruefalsetruefalsetruefalseNormal00Section01e38ec7-addc-4b14-ac7c-415877ea9644Paragraph78090e4e-ce01-49d9-849b-352d547ba553truefalseTexttruefalsefalsefalsefalsefalsefalsefalsefalse0At the highest level, the CTM requires consideration in terms of the global population.falseNormal36truefalsefalsefalsetrue0003false1200DefaulttruefalsetruefalsetruefalseNormal00Paragraphb065d1e6-2a6a-424e-98d5-b00face6deaftruefalseTexttruefalsefalsefalsefalsefalsefalsefalsefalse0The (first year) CAT revenue potential amounts to USD 3675 billion assuming realisation of:falseNormal36truefalsefalsefalsetrue0003false1200DefaulttruefalsetruefalsetruefalseNormal00Bullet9c4ad8c6-f0d0-4b67-b4c1-2fe3356d5fa7truefalseTexttruefalsefalsefalsefalsefalsefalsefalsefalse0? trueNormal36Texttruefalsefalsefalsefalsefalsefalsefalsefalse0USD 2700 billion from 36 billion tonnes energy sector GHG emissions with disbursementfalseNormal36Texttruefalsefalsefalsefalsefalsefalsefalsefalse0 prioritised towards funding Carbon Tax Relief Vouchers (CRVs).falseNormal36truefalsefalsefalsefalse0000false000DefaultfalsefalsefalsefalsefalsefalseNormal000Bulletea3f024b-b48b-4e3a-a847-ff54a8ec8450truefalseTexttruefalsefalsefalsefalsefalsefalsefalsefalse0? trueNormal36Texttruefalsefalsefalsefalsefalsefalsefalsefalse0USD975 billion from 13 billion tonnes from products and services resulting from Land Use, LandfalseNormal36Texttruefalsefalsefalsefalsefalsefalsefalsefalse0-Use Change and Forestry (LULUCF).falseNormal36truefalsefalsefalsefalse0000false000DefaultfalsefalsefalsefalsefalsefalseNormal000Paragraph8f71f92e-6726-4e74-b530-7f9ca1bd2f8ctruefalseTexttruefalsefalsefalsefalsefalsefalsefalsefalse0In reality and at best (ignoring geo-political and other barriers raised), CAT revenue raised would comprise that related to energy sector (direct burn) emissions while life-cycle emissions including those sourced from land use, land-use change and forestry are formalised and implemented internationally. Accordingly, CAT revenue resulting from 33.26 billion tonnes (36 billion -7.6%) CO2-eq emissions would be used to fund CRV utilisation amounting to USD 2495 billion leaving USD 205 billion for uncommitted climate financingfalseNormal36Texttruefalsefalsefalsefalsefalsefalsefalsefalse0 doubling the Paris Agreement developed countries obligation. falseNormal36truefalsefalsefalsetrue0003false1200DefaulttruefalsetruefalsetruefalseNormal00Paragraphb998d0fa-a1f0-45e3-a4a0-006e4969288btruefalseTexttruefalsefalsefalsefalsefalsefalsefalsefalse0It is important to understand the elasticity between income and energy use / emissions. Research by falseNormal36TextText6b2458a8-c09d-49c0-b9d3-56631d6395fatruefalsefalsefalsefalsefalsefalsefalsefalse0<?xml version="1.0" encoding="utf-16"?><ClipboardLinkObject xmlns:xsi="http://www.w3.org/2001/XMLSchema-instance" xmlns:xsd="http://www.w3.org/2001/XMLSchema"><PathName>https://voxeu.org/article/capita-income-consumption-patterns-and-carbon-dioxide-emissions</PathName><RelativePath /><DocumentIdentifier /><EntityIdentifier /><FileType>Uri</FileType><LinkType>ExternalAbsolutePath</LinkType><LinkActivation>ProcessStart</LinkActivation><DisplayText>Justin Carron and Thibault Falley</DisplayText><Superscript>false</Superscript><Tooltip /><Tag /><Attributes /></ClipboardLinkObject>falseXRef-1truefalsefalsefalsetruefalsefalsefalsefalse3Justin Carron and Thibault FalleytrueNormal36Texttruefalsefalsefalsefalsefalsefalsefalsefalse0 show that as income increases, energy consumption rises but in a rather distorted (asymmetric) "upturned-U" relationship with the most energy consumption rise being for middle income groups. Taking a worst case relationship between income and emissions as 0.8kg CO2 per dollarfalseNormal36Texttruefalsefalsefalsefalsefalsefalsefalsefalse0 expenditure for the total USD 2495 billion worth of CRVs, then the additional CO2 emissions becomes 2 billion tonnes or 3.6% of the total for 2019. Clearly, such a worst case scenario is unlikely, but it does highlight the importance that CRV utilisation must be channelled towards adoption of renewable energy sources and overall reduction in emissions.falseNormal37truefalsefalsefalsetrue0003false1200DefaulttruefalsetruefalsetruefalseNormal00truefalseTextf684fe8c-04fc-4f96-9462-47a672d7cb6etruefalsefalsetruefalsefalsefalsefalsefalse06.2.1. trueNormal36Text61569127-2291-41fb-8a22-c8653b8ac0abtruefalsefalsetruefalsefalsefalsefalsefalse0Global PopulationfalseNormal36001truefalsetruefalsefalse0003false1600Defaulttruetrue0000000000Arabicfalsefalse0Tabfalse3Section93f52c6b-df34-4f49-a958-4ba54d48f325Paragraph9f17b0e1-1399-4590-8930-110d11377870truefalseTexttruefalsefalsefalsefalsefalsefalsefalsefalse0falseNormal37TextText301f277e-f7e8-4bc8-8e13-e5a3482b69d5truefalsetruefalsetruefalsefalsefalsefalse3<?xml version="1.0" encoding="utf-16"?><ClipboardLinkObject xmlns:xsi="http://www.w3.org/2001/XMLSchema-instance" xmlns:xsd="http://www.w3.org/2001/XMLSchema"><PathName>https://oxfamilibrary.openrepository.com/bitstream/handle/10546/621052/mb-confronting-carbon-inequality-210920-en.pdf</PathName><RelativePath /><DocumentIdentifier /><EntityIdentifier /><FileType>Uri</FileType><LinkType>ExternalAbsolutePath</LinkType><LinkActivation>ProcessStart</LinkActivation><DisplayText>Carbon inequality</DisplayText><Superscript>false</Superscript><Tooltip>Oxfam: Confronting Carbon Inequality</Tooltip><Tag /><Attributes /></ClipboardLinkObject>falseXRef15truefalsetruefalsetruefalsefalsefalsefalse3Carbon inequalitytrueNormal37Texttruefalsefalsefalsefalsefalsefalsefalsefalse0 is inextricably linked to poverty and for this reason the CTM may be considered a majorfalseNormal37Texttruefalsefalsefalsefalsefalsefalsefalsefalse0 mechanism to tackle the dual issues of climate change and worldwide poverty.falseNormal37truefalsefalsefalsetrue0003false1200DefaulttruefalsetruefalsetruefalseNormal00Paragraphdcf77f05-01fe-42e7-948c-26f55f316885truefalseTexttruefalsefalsefalsefalsefalsefalsefalsefalse0Indeed, poverty is not exclusive to the least developed countries. Per capita CO2 emissions range from 18 metric tonnes (Saudi Arabia) to 0.2 (Sierra Leone). Similarly, per capita income (based on GDP) varies between USD 275 (South Sudan) to over USD 115,000 (Luxembourg). It is no surprise that both South Sudan and Sierra Leone are two of the falseNormal37TextText933cd123-fc8f-4ba3-beae-f06e6342deactruefalsetruefalsetruefalsefalsefalsefalse3<?xml version="1.0" encoding="utf-16"?><ClipboardLinkObject xmlns:xsi="http://www.w3.org/2001/XMLSchema-instance" xmlns:xsd="http://www.w3.org/2001/XMLSchema"><PathName>https://unctad.org/press-material/ldc-what-least-developed-country</PathName><RelativePath /><DocumentIdentifier /><EntityIdentifier /><FileType>Uri</FileType><LinkType>ExternalAbsolutePath</LinkType><LinkActivation>ProcessStart</LinkActivation><DisplayText>47 Least Developed Countries</DisplayText><Superscript>false</Superscript><Tooltip>What is a least developed country</Tooltip><Tag /><Attributes /></ClipboardLinkObject>falseXRef15truefalsetruefalsetruefalsefalsefalsefalse347 Least Developed CountriestrueNormal37Texttruefalsefalsefalsefalsefalsefalsefalsefalse0. Beyond the disparity between nations, inequalities also exist within nations: 2011 figures for Sierra Leone show 52% of its population were living in falseNormal37TextText03b7b70d-3308-45e1-b938-fb8b909b0964truefalsetruefalsetruefalsefalsefalsefalse3<?xml version="1.0" encoding="utf-16"?><ClipboardLinkObject xmlns:xsi="http://www.w3.org/2001/XMLSchema-instance" xmlns:xsd="http://www.w3.org/2001/XMLSchema"><PathName>https://ourworldindata.org/extreme-poverty</PathName><RelativePath /><DocumentIdentifier /><EntityIdentifier /><FileType>Uri</FileType><LinkType>ExternalAbsolutePath</LinkType><LinkActivation>ProcessStart</LinkActivation><DisplayText>extreme poverty</DisplayText><Superscript>false</Superscript><Tooltip /><Tag /><Attributes /></ClipboardLinkObject>falseXRef15truefalsetruefalsetruefalsefalsefalsefalse3extreme povertytrueNormal37Texttruefalsefalsefalsefalsefalsefalsefalsefalse0 (i.e. those living with a daily "poverty line" income of less than USD 1.9) while 1.2% (2016) in the United States also shared similar deprivation. By population, that is approximately 4 million in both Sierra Leone and the US. falseNormal37truefalsefalsefalsetrue0003false1200DefaulttruefalsetruefalsetruefalseNormal00Bullet276a9d63-b93a-4364-a374-1a7106eea032Bulleteb97eae0-c9fb-4453-9a9d-7cc124865c18truefalseText09f38e08-3318-40ab-bb4a-49a32ae367cetruefalsefalsefalsefalsefalsefalsefalsefalse0? trueNormal37Texttruefalsefalsefalsefalsefalsefalsefalsefalse0While World Bank "poverty lines" are falseNormal37Texttruefalsetruefalsefalsefalsefalsefalsefalse0measured by "monetized" income and consumptionfalseNormal37TextTexte1699cc7-c41b-4d19-8c74-5d8fcf058686truefalsetruefalsefalsetruefalsefalsefalse0<?xml version="1.0" encoding="utf-16"?><ClipboardLinkObject xmlns:xsi="http://www.w3.org/2001/XMLSchema-instance" xmlns:xsd="http://www.w3.org/2001/XMLSchema"><PathName /><RelativePath /><DocumentIdentifier>42a2d6f3-4d7d-4d67-a0a5-c807378c4251</DocumentIdentifier><EntityIdentifier>372f9ef7-b044-4409-adf0-7351ea9dbadd</EntityIdentifier><FileType>SenseDocument</FileType><LinkType>Citation</LinkType><LinkActivation>ProcessStart</LinkActivation><DisplayText>[32]</DisplayText><Superscript>true</Superscript><Tooltip>Roser,Max. and Esteban Ortis-Ospina. 2013. [online]. [viewed 14 January 2021]. Available from: https://ourworldindata.org/extreme-poverty</Tooltip><Tag /><Attributes /></ClipboardLinkObject>falseXRef16truefalsetruefalsefalsetruefalsefalsefalse0[32]trueNormal37Texttruefalsetruefalsefalsefalsefalsefalsefalse0, falseNormal37Texttruefalsefalsefalsefalsefalsefalsefalsefalse0 falseNormal37TextText522bc2ac-29ea-4bd9-94af-8f065a6c75eatruefalsetruefalsetruefalsefalsefalsefalse3<?xml version="1.0" encoding="utf-16"?><ClipboardLinkObject xmlns:xsi="http://www.w3.org/2001/XMLSchema-instance" xmlns:xsd="http://www.w3.org/2001/XMLSchema"><PathName>https://unctad.org/press-material/ldc-what-least-developed-country</PathName><RelativePath /><DocumentIdentifier /><EntityIdentifier /><FileType>Uri</FileType><LinkType>ExternalAbsolutePath</LinkType><LinkActivation>ProcessStart</LinkActivation><DisplayText>three criteria used by UNCTAD</DisplayText><Superscript>false</Superscript><Tooltip>LDC - What is a least developed country</Tooltip><Tag /><Attributes /></ClipboardLinkObject>falseXRef16truefalsetruefalsetruefalsefalsefalsefalse3three criteria used by UNCTADtrueNormal37Texttruefalsefalsefalsefalsefalsefalsefalsefalse0 for state qualification as a LDC is based on income, a human assets index (derived from measures of nutrition, health, schooling and literacy) and an economic vunerability index.falseNormal37truefalsefalsefalsefalse0000false000DefaultfalsefalsefalsefalsefalsefalseNormal001truefalseTexttruefalsefalsefalsefalsefalsefalsefalsefalse0? trueNormal37Texttruefalsefalsefalsefalsefalsefalsefalsefalse0According to the falseNormal37TextText29c1f850-3eac-4a0f-9ad1-d4f48e5ef3b2truefalsetruefalsetruefalsefalsefalsefalse3<?xml version="1.0" encoding="utf-16"?><ClipboardLinkObject xmlns:xsi="http://www.w3.org/2001/XMLSchema-instance" xmlns:xsd="http://www.w3.org/2001/XMLSchema"><PathName>https://www.worldbank.org/en/topic/poverty/overview</PathName><RelativePath /><DocumentIdentifier /><EntityIdentifier /><FileType>Uri</FileType><LinkType>ExternalAbsolutePath</LinkType><LinkActivation>ProcessStart</LinkActivation><DisplayText>World Bank Poverty Overview</DisplayText><Superscript>false</Superscript><Tooltip /><Tag /><Attributes /></ClipboardLinkObject>falseXRef15truefalsetruefalsetruefalsefalsefalsefalse3World Bank Poverty OverviewtrueNormal37Texttruefalsefalsefalsefalsefalsefalsefalsefalse0, 43.6% of the world's population lived on less than falseNormal37Texttruefalsefalsefalsefalsefalsefalsefalsefalse0USD 5.50 a day in 2017 - that is USD 2000 for the year. falseNormal37truefalsefalsefalsefalse0000false000DefaultfalsefalsefalsefalsefalsefalseNormal000Bullet7011a578-ffc6-472e-845a-0cdaade8ce8btruefalseTexttruefalsefalsefalsefalsefalsefalsefalsefalse0? trueNormal37Texttruefalsefalsefalsefalsefalsefalsefalsefalse0According to falseNormal37TextText805667c4-04b8-4656-855f-bff2cdb97462truefalsetruefalsetruefalsefalsefalsefalse3<?xml version="1.0" encoding="utf-16"?><ClipboardLinkObject xmlns:xsi="http://www.w3.org/2001/XMLSchema-instance" xmlns:xsd="http://www.w3.org/2001/XMLSchema"><PathName>https://www.oxfam.org/en/press-releases/worlds-richest-10-produce-half-carbon-emissions-while-poorest-35-billion-account</PathName><RelativePath /><DocumentIdentifier /><EntityIdentifier /><FileType>Uri</FileType><LinkType>ExternalAbsolutePath</LinkType><LinkActivation>ProcessStart</LinkActivation><DisplayText>Oxfam</DisplayText><Superscript>false</Superscript><Tooltip>World's richest 10% produce half of carbon emissions while poorest 3.5 billion account for just a tenth</Tooltip><Tag /><Attributes /></ClipboardLinkObject>falseXRef15truefalsetruefalsetruefalsefalsefalsefalse3OxfamtrueNormal37Texttruefalsefalsefalsefalsefalsefalsefalsefalse0, the poorest 50% of humanity is responsible for just 10% of (fossil fuel derived) carbon emissions amounting to a 1 tonne per capita average.falseNormal37truefalsefalsefalsefalse0000false000DefaultfalsefalsefalsefalsefalsefalseNormal000Paragraph21f7c865-d5d9-4302-a592-0841f3995b11truefalseTexttruefalsefalsefalsefalsefalsefalsefalsefalse0In broad terms and based on a per capita CRV redemption, half the world's population would receive USD375 representing a 19% annual income boost and achieving two primary objectives of CRVs by: falseNormal37truefalsefalsefalsetrue0003false1200DefaulttruefalsetruefalsetruefalseNormal00Bulletc3e32baf-e74f-4536-8faa-c97bed189d50truefalseTexttruefalsefalsefalsefalsefalsefalsefalsefalse0? trueNormal37Texttruefalsefalsefalsefalsefalsefalsefalsefalse0offsetting the costs of carbon added taxation up to an annually adjusted GHG emissions tonnagefalseNormal37Texttruefalsefalsefalsefalsefalsefalsefalsefalse0 threshold.falseNormal37truefalsefalsefalsefalse0000false000DefaultfalsefalsefalsefalsefalsefalseNormal000Bulletb721c128-1d0b-45ca-b6de-42a8fae13057truefalseTexttruefalsefalsefalsefalsefalsefalsefalsefalse0? trueNormal37Texttruefalsefalsefalsefalsefalsefalsefalsefalse0empowering the world's poorest the ability to finance sustainable (low carbon) developmentsfalseNormal37Texttruefalsefalsefalsefalsefalsefalsefalsefalse0 according to local collective needs.falseNormal37truefalsefalsefalsefalse0000false000DefaultfalsefalsefalsefalsefalsefalseNormal000Paragraph2e80255b-3ce9-4e6e-88a4-5dadfa7ea42btruefalseTexttruefalsefalsefalsefalsefalsefalsefalsefalse0Exactly how CRVs are distributed and redeemed for both offsetting personal CAT charges and mobilizing excess capital for financing sustainable development would be highly dependant on the extent and effectiveness of both national and regional governance and cooperation with community organisations including NGOs. A critical factor would depend on early recognition of deficiencies in community organisation and infrastructure and subsequent mitigation that would undoubtedly be more challenging infalseNormal37Texttruefalsefalsefalsefalsefalsefalsefalsefalse0 more remote, difficult to access, regions.falseNormal37truefalsefalsefalsetrue0003false1200DefaulttruefalsetruefalsetruefalseNormal00truefalseTextf684fe8c-04fc-4f96-9462-47a672d7cb6etruefalsefalsetruefalsefalsefalsefalsefalse06.2.2. trueNormal37Texttruefalsefalsetruefalsefalsefalsefalsefalse0Global PovertyfalseNormal37002truefalsetruefalsefalse0003false1600Defaulttruetrue0000000000Arabicfalsefalse0Tabfalse3Section1e3ec4e9-8f75-4c05-b859-c5303f6ba846Paragraph65ec9a54-e283-49af-8f90-27a670fc2584truefalseTexttruefalsefalsefalsefalsefalsefalsefalsefalse0Adoption of the CTM must be considered in context of a political dimension.falseNormal37truefalsefalsefalsetrue0003false1200DefaulttruefalsetruefalsetruefalseNormal00Paragraph4ba5e671-5aca-4fe3-ae43-5d4af60fb99etruefalseTexttruefalsefalsefalsefalsefalsefalsefalsefalse0At its most basic, would governments' world-wide be willing to implement the CTM as a means to provide predictable and sustained climate financing significantly above and beyond that (politically) obliged by the Paris Agreement on developed countries? falseNormal37truefalsefalsefalsetrue0003false1200DefaulttruefalsetruefalsetruefalseNormal00Paragraph7bdce7a9-3a32-4258-b305-60ae08140471truefalseTexttruefalsefalsefalsefalsefalsefalsefalsefalse0The answer lies in the identification of barriers that will differ substantially between parties to the Paris Agreement and how those barriers may be overcome to incentivise world-wide acceptance.falseNormal38truefalsefalsefalsetrue0003false1200DefaulttruefalsetruefalsetruefalseNormal00Paragraphf78a9a48-2219-49db-9f44-e2334d9e044atruefalseTexttruefalsefalsefalsefalsefalsefalsefalsefalse0Climate finance resulting from CAT revenue would bypass conventional institutions and public purse. However, governments would be required to create departments to transparently manage CAT revenue collection and disbursement on behalf of, and under external audit by, the falseNormal38TextTexta4c6b863-adca-45f3-880a-c1798f7f83bftruefalsetruefalsetruefalsefalsefalsefalse3<?xml version="1.0" encoding="utf-16"?><ClipboardLinkObject xmlns:xsi="http://www.w3.org/2001/XMLSchema-instance" xmlns:xsd="http://www.w3.org/2001/XMLSchema"><PathName>C:\Documents and Settings\dave\My Documents\Docs\SilvaElm\EnvironmentalReporting\CarbonTaxationMechanism.sed</PathName><RelativePath /><DocumentIdentifier>42a2d6f3-4d7d-4d67-a0a5-c807378c4251</DocumentIdentifier><EntityIdentifier>67d852c5-e19f-47cd-98d0-e44ec24625fa</EntityIdentifier><FileType>SenseDocument</FileType><LinkType>ExternalAbsolutePath</LinkType><LinkActivation>ProcessStart</LinkActivation><DisplayText>Climate Finance Authority (CFA)</DisplayText><Superscript>false</Superscript><Tooltip>CTM Engagement: Climate Finance Authority</Tooltip><Tag /><Attributes /></ClipboardLinkObject>falseXRef-1truefalsetruefalsetruefalsefalsefalsefalse3Climate Finance Authority (CFA)trueNormal38Texttruefalsefalsefalsefalsefalsefalsefalsefalse0 quite separate from conventional taxation. Such loss of sovereignty over CAT would undoubtedly raise political difficulties but would have to be considered in the wider context of CRV distribution with the aim of restricting the additional burdon of taxation on those that can most afford it and improving the wellbeing for the poorest.falseNormal38truefalsefalsefalsetrue0003false1200DefaulttruefalsetruefalsetruefalseNormal00Paragraph05bfbac6-edaf-4c72-b53e-55b61ad4262ftruefalseTexttruefalsefalsefalsefalsefalsefalsefalsefalse0CRV mobilization must not be regarded as aid or loan, it would be merely intended to relieve individual recipients of additional taxation up to a prescribed threshold while providing the energy poor benefits in terms of provision of clean energy while reducing GHG emissions, improved health and education. It would be financed directly from CAT revenue beyond the politicization and preference of private financial institutions and national governments. CRV mobilization would necessarily be tailored to, inter alia, national, sub-national circumstances and where appropriate strengthen existing energy saving initiatives.falseNormal38truefalsefalsefalsetrue0003false1200DefaulttruefalsetruefalsetruefalseNormal00Paragraphc61a0849-ee04-4a81-a539-9077149c0f34truefalseTexttruefalsefalsefalsefalsefalsefalsefalsefalse0Climate change mitigation schemes, whether financed directly by CRV monetization or focussed recycling of uncommitted CAT revenue into internationally agreed government programs, must encompass political, falseNormal38Texttruefalsefalsefalsefalsefalsefalsefalsefalse0institutional, socioeconomic, technological and environmental considerations that may influence ultimate success or failure. falseNormal38truefalsefalsefalsetrue0003false1200DefaulttruefalsetruefalsetruefalseNormal00Paragraph6f3066f2-84c2-46f6-bcd9-0e52a63139b5truefalseTexttruefalsefalsefalsefalsefalsefalsefalsefalse0Indeed, the Paris Agreement is destined to fail in its present form simply by the lack of any mechanism directly linking carbon pricing to GHG emissions reduction. The Paris Agreement's reliance on falseNormal38TextText2c98dbd4-99d9-4919-8695-bd9812c0180btruefalsetruefalsetruefalsefalsefalsefalse3<?xml version="1.0" encoding="utf-16"?><ClipboardLinkObject xmlns:xsi="http://www.w3.org/2001/XMLSchema-instance" xmlns:xsd="http://www.w3.org/2001/XMLSchema"><PathName>https://www.carbonbrief.org/explainer-why-differentiation-is-key-to-unlocking-paris-climate-deal</PathName><RelativePath /><DocumentIdentifier /><EntityIdentifier /><FileType>Uri</FileType><LinkType>ExternalAbsolutePath</LinkType><LinkActivation>ProcessStart</LinkActivation><DisplayText>differentiated responsibility</DisplayText><Superscript>false</Superscript><Tooltip>Explainer: Why 'differentiation# is key to unlocking Paris climate deal.</Tooltip><Tag /><Attributes /></ClipboardLinkObject>falseXRef16truefalsetruefalsetruefalsefalsefalsefalse3differentiated responsibilitytrueNormal38Texttruefalsefalsefalsefalsefalsefalsefalsefalse0 exacerbates this problem further by enabling developed countries to continue to outsource emissions to less developed, developing, countries while reducing their national reliance on fossil fuels. It is instructive to examine China's role regarding outsourced emissions:falseNormal38truefalsefalsefalsetrue0003false1200DefaulttruefalsetruefalsetruefalseNormal00Paragraph33ad88f4-ed14-4572-b0e9-4c06ed1419fctruefalseTexttruefalsefalsefalsefalsefalsefalsefalsefalse0Enshrined in China's first NDC, it is stated that falseNormal38Texttruefalsetruefalsefalsefalsefalsefalsefalse0"Developed countries shall, in accordance with their historical responsibilities, undertake ambitious economy-wide absolute quantified emissions reduction targets by 2030"falseNormal38TextTextc77987f2-802a-41c8-9bf3-7c2ca74edb46truefalsetruefalsefalsetruefalsefalsefalse0<?xml version="1.0" encoding="utf-16"?><ClipboardLinkObject xmlns:xsi="http://www.w3.org/2001/XMLSchema-instance" xmlns:xsd="http://www.w3.org/2001/XMLSchema"><PathName /><RelativePath /><DocumentIdentifier>42a2d6f3-4d7d-4d67-a0a5-c807378c4251</DocumentIdentifier><EntityIdentifier>73256baf-8f9d-4a2d-820a-07208ed7b6b0</EntityIdentifier><FileType>SenseDocument</FileType><LinkType>Citation</LinkType><LinkActivation>ProcessStart</LinkActivation><DisplayText>[33]</DisplayText><Superscript>true</Superscript><Tooltip>2021. China's First NDC Submission. [online]. [viewed 18 January 2021]. 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"falseNormal38Texttruefalsetruefalsefalsefalsefalsefalsefalse0China emitted about 1.6 billion tonnes of carbon dioxide making products it exported elsewhere in 2012, about 16% of its totalfalseNormal38Texttruefalsefalsefalsefalsefalsefalsefalsefalse0"falseNormal38TextText6b356e6f-4f26-4deb-bc09-9a16a0335423truefalsetruefalsefalsetruefalsefalsefalse0<?xml version="1.0" encoding="utf-16"?><ClipboardLinkObject xmlns:xsi="http://www.w3.org/2001/XMLSchema-instance" xmlns:xsd="http://www.w3.org/2001/XMLSchema"><PathName /><RelativePath /><DocumentIdentifier>42a2d6f3-4d7d-4d67-a0a5-c807378c4251</DocumentIdentifier><EntityIdentifier>f95dde74-8463-4bda-ae0a-d912f55603f9</EntityIdentifier><FileType>SenseDocument</FileType><LinkType>Citation</LinkType><LinkActivation>ProcessStart</LinkActivation><DisplayText>[34]</DisplayText><Superscript>true</Superscript><Tooltip>Hope, Mat. 2014. How much of China's carbon dioxide emissions is the rest of the world responsible for. [online]. 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trueNormal38Texttruefalsefalsefalsefalsefalsefalsefalsefalse0refocus carbon taxation in a universal fair and equitable manner across the world's population tofalseNormal38Texttruefalsefalsefalsefalsefalsefalsefalsefalse0 achieve a measured reduction of GHG emissions in tonnes of CO2-eq.falseNormal38truefalsefalsefalsefalse0000false000DefaultfalsefalsefalsefalsefalsefalseNormal000Bullet26d0118f-cbc5-4d08-9356-e8cd68977d08truefalseTexttruefalsefalsefalsefalsefalsefalsefalsefalse0? trueNormal38Texttruefalsefalsefalsefalsefalsefalsefalsefalse0refocus carbon taxation to achieving measurable reductions of GHG emissions in tonnes of CO2falseNormal38Texttruefalsefalsefalsefalsefalsefalsefalsefalse0-eq rather than simply achieving improved energy efficiency.falseNormal39truefalsefalsefalsefalse0000false000DefaultfalsefalsefalsefalsefalsefalseNormal000Bullet4fa8542b-a40e-49c0-b3bb-aec7f5b59be1truefalseTexttruefalsefalsefalsefalsefalsefalsefalsefalse0? trueNormal39Texttruefalsefalsefalsefalsefalsefalsefalsefalse0dually refocus and positively link climate financing to actual GHG emissions resulting from consumption and loss of carbon sink by environmental degradation. falseNormal39truefalsefalsefalsefalse0000false000DefaultfalsefalsefalsefalsefalsefalseNormal000Bullet791fe479-5502-4861-aeee-ff5a46a95430truefalseTexttruefalsefalsefalsefalsefalsefalsefalsefalse0? 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trueNormal39Texttruefalsefalsefalsefalsefalsefalsefalsefalse0enable governments to incentivise a switch of domestic energy consumption to more efficient, less polluting alternatives.falseNormal39truefalsefalsefalsefalse0000false000DefaultfalsefalsefalsefalsefalsefalseNormal000Paragraph77e6e40f-29ad-458f-a9cb-9b4218e5ec0ctruefalseTexttruefalsefalsefalsefalsefalsefalsefalsefalse0It is possibly far too simplistic to assume that the benefit afforded by a CRV surplus to possibly over 40% of the world's poorest would excert a powerful grass-roots influence on the geo-political landscape towards universal adoption of the CTM. 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The CTM may elleviate threats according to country circumstances:falseNormal40truefalsefalsefalsetrue0003false1200DefaulttruefalsetruefalsetruefalseNormal00Bullet20daae99-aa53-4a46-bd32-782a9f90e3f8truefalseTexttruefalsefalsefalsefalsefalsefalsefalsefalse0? trueNormal40Texttruefalsefalsefalsefalsefalsefalsefalsefalse0 CRVs, however mobilized, would enhance social stability by providing the most disadvantaged a means to improve their quality of life.falseNormal40truefalsefalsefalsefalse0000false000DefaultfalsefalsefalsefalsefalsefalseNormal000Bullet88dda080-3b09-4b55-a59d-08894102cdb6truefalseTexttruefalsefalsefalsefalsefalsefalsefalsefalse0? trueNormal40Texttruefalsefalsefalsefalsefalsefalsefalsefalse0Economic efficiency would be enhanced by the most disadvantaged becoming economically falseNormal40Texttruefalsefalsefalsefalsefalsefalsefalsefalse0 empowered by sustainable developments.falseNormal40truefalsefalsefalsefalse0000false000DefaultfalsefalsefalsefalsefalsefalseNormal000Bullet7d938670-a688-494b-ae3a-9d87a3148534truefalseTexttruefalsefalsefalsefalsefalsefalsefalsefalse0? trueNormal40Texttruefalsefalsefalsefalsefalsefalsefalsefalse0Climate mitigation would improve security against effects of climate change.falseNormal40truefalsefalsefalsefalse0000false000DefaultfalsefalsefalsefalsefalsefalseNormal000Bulletd8147b95-b091-4add-86c2-63f2efcfd304truefalseTexttruefalsefalsefalsefalsefalsefalsefalsefalse0? trueNormal40Texttruefalsefalsefalsefalsefalsefalsefalsefalse0Replacement of fossil fuel derived energy use and (electricty) generation by renewable (lowfalseNormal40Texttruefalsefalsefalsefalsefalsefalsefalsefalse0 carbon) energy alternatives would enhance economic security against fossil fuel import interruption.falseNormal40truefalsefalsefalsefalse0000false000DefaultfalsefalsefalsefalsefalsefalseNormal000Bullet5e374b18-29fa-4a01-a6cc-af892415c8b5truefalseTexttruefalsefalsefalsefalsefalsefalsefalsefalse0? trueNormal40Texttruefalsefalsefalsefalsefalsefalsefalsefalse0Climate mitigation and sustainable developments would reduce the possibility of disease outbreak.falseNormal40truefalsefalsefalsefalse0000false000DefaultfalsefalsefalsefalsefalsefalseNormal000Paragraphacaf9e8e-87f3-4e2a-b05d-d90d24537af2truefalseTexttruefalsefalsefalsefalsefalsefalsefalsefalse0With OECD falseNormal40Texttruefalsefalsetruefalsefalsefalsefalsefalse0memberfalseNormal40Texttruefalsefalsefalsefalsefalsefalsefalsefalse0 countries responsible for about 35% of the worlds fossil fuel derived GHG emissions, collective adoption would send a powerful message of wealthiest country resolve to keeping the global temperature rise below 2 deg C as well as promoting sustainable development. Such a message would also signify a break from conventional (many say broken) economics which has resolutely failed tofalseNormal40Texttruefalsefalsefalsefalsefalsefalsefalsefalse0 explicitely quantitise and incorporate the cost of environmental externalities into product and service supply chain pricing.falseNormal40truefalsefalsefalsetrue0003false1200DefaulttruefalsetruefalsetruefalseNormal00Paragraphc65e4f94-705e-4747-be3f-4fdf845457cftruefalseTexttruefalsefalsefalsefalsefalsefalsefalsefalse0With 164 members, support by the World Trade Organisation (WTO) would be vital to gather political traction for the CTM while in return reverse currently failing WTO efforts to falseNormal40TextTextd0866a4f-6a7e-4739-89df-eaed0a869c5atruefalsetruefalsetruefalsefalsefalsefalse3<?xml version="1.0" encoding="utf-16"?><ClipboardLinkObject xmlns:xsi="http://www.w3.org/2001/XMLSchema-instance" xmlns:xsd="http://www.w3.org/2001/XMLSchema"><PathName>https://docs.wto.org/dol2fe/Pages/FE_Search/FE_S_S009-DP.aspx?language=E&amp;CatalogueIdList=240841,240845,240847,240848,240824,240821,240788,240773,240787,240774&amp;CurrentCatalogueIdIndex=2&amp;FullTextHash=371857150&amp;HasEnglishRecord=True&amp;HasFrenchRecord=False&amp;HasSpanishRecord=False</PathName><RelativePath /><DocumentIdentifier /><EntityIdentifier /><FileType>Uri</FileType><LinkType>ExternalAbsolutePath</LinkType><LinkActivation>ProcessStart</LinkActivation><DisplayText>reform fossil fuel subsidies</DisplayText><Superscript>false</Superscript><Tooltip>WTO: Fossil Fuel Subsidies Reform Ministrial Statement</Tooltip><Tag /><Attributes /></ClipboardLinkObject>falseXRef21truefalsetruefalsetruefalsefalsefalsefalse3reform fossil fuel subsidiestrueNormal40Texttruefalsefalsefalsefalsefalsefalsefalsefalse0 thatfalseNormal40Texttruefalsefalsefalsefalsefalsefalsefalsefalse0 promote wasteful GHG emitting consumption while discouraging adoption of renewable energy. It has been estimated that such is the distortion in trade caused by these subsidies, successful reform could possibly achieve a falseNormal40TextTextb138e4ce-03d0-442b-a847-25cbfcd53150truefalsetruefalsetruefalsefalsefalsefalse3<?xml version="1.0" encoding="utf-16"?><ClipboardLinkObject xmlns:xsi="http://www.w3.org/2001/XMLSchema-instance" xmlns:xsd="http://www.w3.org/2001/XMLSchema"><PathName>https://www.iisd.org/system/files/publications/trade-impacts-fossil-fuel-subsidies.pdf</PathName><RelativePath /><DocumentIdentifier /><EntityIdentifier /><FileType>Uri</FileType><LinkType>ExternalAbsolutePath</LinkType><LinkActivation>ProcessStart</LinkActivation><DisplayText>6% emissions reduction by 2025</DisplayText><Superscript>false</Superscript><Tooltip>GSI Report: Exploring the Trade Impacts of Fossil Fuel Subsidies</Tooltip><Tag /><Attributes /></ClipboardLinkObject>falseXRef21truefalsetruefalsetruefalsefalsefalsefalse36% emissions reduction by 2025trueNormal40Texttruefalsefalsefalsefalsefalsefalsefalsefalse0. falseNormal40truefalsefalsefalsetrue0003false1200DefaulttruefalsetruefalsetruefalseNormal00Paragraph45abea1c-11d7-4c67-8952-1a0afa801f06truefalseTexttruefalsefalsefalsefalsefalsefalsefalsefalse0It is clear that the CTM would require to have adaptive implementation strategies to accomodate differingfalseNormal40Texttruefalsefalsefalsefalsefalsefalsefalsefalse0 country circumstances to maximise world-wide traction across 195 (approx) states.falseNormal40truefalsefalsefalsetrue0003false1200DefaulttruefalsetruefalsetruefalseNormal00truefalseTextf684fe8c-04fc-4f96-9462-47a672d7cb6etruefalsefalsetruefalsefalsefalsefalsefalse06.2.3. trueNormal37Texttruefalsefalsetruefalsefalsefalsefalsefalse0The Political DimensionfalseNormal37003truefalsetruefalsefalse0003false1600Defaulttruetrue0000000000Arabicfalsefalse0Tabfalse3Section813ff24a-343d-44b2-8a8c-89208900be42Paragraph4e8a1550-2879-410b-8e05-3a2c043b510ftruefalseTexttruefalsefalsefalsefalsefalsefalsefalsefalse0Achieving the falseNormal40TextText39c237d3-99dd-432e-97a3-8439b2ad1482truefalsetruefalsetruefalsefalsefalsefalse3<?xml version="1.0" encoding="utf-16"?><ClipboardLinkObject xmlns:xsi="http://www.w3.org/2001/XMLSchema-instance" xmlns:xsd="http://www.w3.org/2001/XMLSchema"><PathName>C:\Documents and Settings\dave\My Documents\Docs\SilvaElm\EnvironmentalReporting\CarbonTaxationMechanism.sed</PathName><RelativePath /><DocumentIdentifier>42a2d6f3-4d7d-4d67-a0a5-c807378c4251</DocumentIdentifier><EntityIdentifier>1327d35b-e4b4-4a9f-9181-95fd4ee8229f</EntityIdentifier><FileType>SenseDocument</FileType><LinkType>ExternalAbsolutePath</LinkType><LinkActivation>ProcessStart</LinkActivation><DisplayText>CRV 6 tonne CO2-eq</DisplayText><Superscript>false</Superscript><Tooltip /><Tag /><Attributes /></ClipboardLinkObject>falseXRef-1truefalsetruefalsetruefalsefalsefalsefalse3CRV 6 tonne CO2-eqtrueNormal40Texttruefalsefalsefalsefalsefalsefalsefalsefalse0 mobilization target assumes full energy sector (36 billion tonnes) emissions capture within the CTM. However politically and economically unrealistic, energy sector emissions are readily quantifiable and must be regarded the priority target. The wider objective to encompass the more difficult quantisation of 13 billion tonnes of emissions resulting from land-use, land-use change and forestry must be allocated equal prioritisation not simply for hollistic reasons but also forfalseNormal40Texttruefalsefalsefalsefalsefalsefalsefalsefalse0 (carbon) offsetting purposes for those economic sectors that find difficulty in reducing emissions by alternative (low carbon) technology adaption in the short term. falseNormal41truefalsefalsefalsetrue0003false1200DefaulttruefalsetruefalsetruefalseNormal00Paragraph7439adca-7203-45b7-8a02-ad6e1de59e09truefalseTexttruefalsefalsefalsefalsefalsefalsefalsefalse0A number of scenarios may be envisaged into how CTM emissions capture would be harnessed into CAT revenue: falseNormal41truefalsefalsefalsetrue0003false1200DefaulttruefalsetruefalsetruefalseNormal00Numberf9628d86-9ed1-4e0c-b57d-b67e71845c7ctruefalseTextbacfdfbc-14dc-403c-bacf-80c7ef84f028truefalsefalsefalsefalsefalsefalsefalsefalse01. trueNormal41Texttruefalsefalsefalsefalsefalsefalsefalsefalse0No CAT revenue.falseNormal41truefalsefalsefalsefalse0000false000DefaultfalsefalsefalsefalsefalsefalseNormal000Number2cec6add-b825-4f40-9e9b-63a8b70f82bdtruefalseTextbacfdfbc-14dc-403c-bacf-80c7ef84f028truefalsefalsefalsefalsefalsefalsefalsefalse02. trueNormal41Texttruefalsefalsefalsefalsefalsefalsefalsefalse0CAT revenue insufficient to support viable CRV mobilization.falseNormal41truefalsefalsefalsefalse0000false000DefaultfalsefalsefalsefalsefalsefalseNormal000Numberf1675477-fd1d-4a82-a225-9dfdbdcc52f0truefalseTextbacfdfbc-14dc-403c-bacf-80c7ef84f028truefalsefalsefalsefalsefalsefalsefalsefalse03. trueNormal41Texttruefalsefalsefalsefalsefalsefalsefalsefalse0CAT revenue sufficient to support viable CRV mobilization but at a lower level of tonnes CO2-eq equivalence. falseNormal41truefalsefalsefalsefalse0000false000DefaultfalsefalsefalsefalsefalsefalseNormal000Numberf83f0b55-e2fd-42cd-93a7-6a02ace54e75truefalseTextbacfdfbc-14dc-403c-bacf-80c7ef84f028truefalsefalsefalsefalsefalsefalsefalsefalse04. trueNormal41Texttruefalsefalsefalsefalsefalsefalsefalsefalse0CAT revenue sufficient to support the 6 tonnes CO2-eq CRV mobilization target. falseNormal41truefalsefalsefalsefalse0000false000DefaultfalsefalsefalsefalsefalsefalseNormal000Numberfaf3e450-97ae-4a23-8444-0e1d1274f6fftruefalseTextbacfdfbc-14dc-403c-bacf-80c7ef84f028truefalsefalsefalsefalsefalsefalsefalsefalse05. trueNormal41Texttruefalsefalsefalsefalsefalsefalsefalsefalse0CAT revenue surplus over that required to support 6 tonnes CO2-eq CRV mobilization. falseNormal41truefalsefalsefalsefalse0000false000DefaultfalsefalsefalsefalsefalsefalseNormal000Paragraph313239e3-2c8f-4d36-b8e3-2d4c48b4dfb8truefalseTexttruefalsefalsefalsefalsefalsefalsefalsefalse0It is clear that a range of falseNormal41TextTextaf9239fe-032c-4b29-ad05-4aaaabb3047ftruefalsetruefalsetruefalsefalsefalsefalse3<?xml version="1.0" encoding="utf-16"?><ClipboardLinkObject xmlns:xsi="http://www.w3.org/2001/XMLSchema-instance" xmlns:xsd="http://www.w3.org/2001/XMLSchema"><PathName>C:\Documents and Settings\dave\My Documents\Docs\SilvaElm\EnvironmentalReporting\CarbonTaxationMechanism.sed</PathName><RelativePath /><DocumentIdentifier>42a2d6f3-4d7d-4d67-a0a5-c807378c4251</DocumentIdentifier><EntityIdentifier>afdccb4c-5d56-41f5-bbee-a6887010b2fe</EntityIdentifier><FileType>SenseDocument</FileType><LinkType>ExternalAbsolutePath</LinkType><LinkActivation>ProcessStart</LinkActivation><DisplayText>CTM adaption options</DisplayText><Superscript>false</Superscript><Tooltip>Phased adaption of Carbon Added Taxation</Tooltip><Tag /><Attributes /></ClipboardLinkObject>falseXRef40truefalsetruefalsetruefalsefalsefalsefalse3CTM adaption optionstrueNormal41Texttruefalsefalsefalsefalsefalsefalsefalsefalse0 would be necessary to overcome the situation where CAT revenue is insufficient to fund safety net CRV distribution and promoting decarbonisation via sustainable developments. A review of the worst case situation of no CAT revenue is instructive in searching available options towards incentivising adoption of the CTM. falseNormal41truefalsefalsefalsetrue0003false1200DefaulttruefalsetruefalsetruefalseNormal00Sectionafdccb4c-5d56-41f5-bbee-a6887010b2feParagraph24fe969c-ebde-40d4-a28a-65a2626bad4etruefalseTexttruefalsefalsefalsefalsefalsefalsefalsefalse0The worst case falseNormal41Texttruefalsetruefalsefalsefalsefalsefalsefalse0No CAT RevenuefalseNormal41Texttruefalsefalsefalsefalsefalsefalsefalsefalse0 scenario suggests a complete absence of CTM traction and may reflect political unwillingness and / or impractibility to implement broad carbon taxation reforms that in the short to medium term may unbalance established economies and multilateral trade patterns. For those countries which have a significant proportion of their population living in various levels of poverty and likely to benefit most by the CTM, reluctance may simply stem from the absence of traction from those countries that arefalseNormal41Texttruefalsefalsefalsefalsefalsefalsefalsefalse0 responsible for the highest levels of GHG emissions. The CTM must therefore allow states to declare an intention to fully implement the CTM following an adaptive pathway involving possibly 4 phases.falseNormal41truefalsefalsefalsetrue0003false1200DefaulttruefalsetruefalsetruefalseNormal00Paragraph7610009a-416d-4cea-8179-4269355476a1truefalseTexttruefalsefalsefalsefalsefalsefalsefalsefalse0For many countries, if not all, full implementation of the CTM would be impractical without a lead-in time to establish legal, financial and product / service GHG valuation infrastructures. The rise in atmospheric GHG accumulation cannot be put on hold while the CTM is established, so intermediate levels of CTM implementation must be available and adaptable to the circumstances of any state. Quantification and valuation of outsourced emissions within a state's overall GHG emissions balance provides an intermediate, time limited, avenue of consideration. A further avenue would necessarily involve emissions resulting from Land Use, Land-Use Change and Forestry and how climate mitigation projects may be used to incentivise CTM adoption by providing a revenue stream beyond energy sector carbon taxation. It is instructive to consider energy sector emissions first and then place into context actual international (import / export)falseNormal41Texttruefalsefalsefalsefalsefalsefalsefalsefalse0 trading. falseNormal41truefalsefalsefalsetrue0003false1200DefaulttruefalsetruefalsetruefalseNormal00Paragraph12a8a4e7-6b1a-4f9a-a50f-10522d781ef9truefalseTexttruefalsefalsefalsefalsefalsefalsefalsefalse0With energy sector emissions most accountable, a country's emissions may be broadly expressed as equal to Domestic Emissions + Imported Emissions + Exported Emissions where (for bilateral trading partners), thefalseNormal41Texttruefalsefalsefalsefalsefalsefalsefalsefalse0 exported emissions for one become the imported emissions for the other.falseNormal41truefalsefalsefalsetrue0003false1200DefaulttruefalsetruefalsetruefalseNormal00Numberb3029f8c-0e29-4d37-a490-30e5f0304034truefalseTexttruefalsefalsefalsefalsefalsefalsefalsefalse01. trueNormal41Texttruefalsefalsefalsefalsefalsefalsefalsefalse0As a phase 1 adaption and assuming absence of accurate GHG valuations for products and services within a state, emissions accountability would be initially based on its emissions intensity as falseNormal41TextText0b6463cb-d6c2-4705-99b9-102ad01ab310truefalsetruefalsetruefalsefalsefalsefalse3<?xml version="1.0" encoding="utf-16"?><ClipboardLinkObject xmlns:xsi="http://www.w3.org/2001/XMLSchema-instance" xmlns:xsd="http://www.w3.org/2001/XMLSchema"><PathName>https://data.worldbank.org/indicator/EN.ATM.CO2E.PP.GD</PathName><RelativePath /><DocumentIdentifier /><EntityIdentifier /><FileType>Uri</FileType><LinkType>ExternalAbsolutePath</LinkType><LinkActivation>ProcessStart</LinkActivation><DisplayText>tonne (or sub-unit such as kilogram) GHG emissions per USD of GDP</DisplayText><Superscript>false</Superscript><Tooltip>World Bank: CO2 emissions (Kg per PPP (Purchasing Power Parity) $ of GDP)</Tooltip><Tag /><Attributes /></ClipboardLinkObject>falseXRef23truefalsetruefalsetruefalsefalsefalsefalse3tonne (or sub-unit such as kilogram) GHG emissions per USD of GDPtrueNormal41Texttruefalsefalsefalsefalsefalsefalsefalsefalse0. Such a system would favour exports from those states with low emissions intensity that may mask significant socio-economic-emissionsfalseNormal41Texttruefalsefalsefalsefalsefalsefalsefalsefalse0 disparities particularly in developing and least developed countries. falseNormal41truefalsefalsefalsefalse0000false000DefaultfalsefalsefalsefalsefalsefalseNormal000Number3bd72fb1-4196-45b5-adc4-2ef819451155truefalseTexttruefalsefalsefalsefalsefalsefalsefalsefalse02. trueNormal41Texttruefalsefalsefalsefalsefalsefalsefalsefalse0Timely progression to a phase 2 adaption would be needed to more accurately reflect product andfalseNormal41Texttruefalsefalsefalsefalsefalsefalsefalsefalse0 service emissions at a coursely granulated, economic sector, level and may be expected to rebalance carbon taxation towards the more polluting activities.falseNormal42truefalsefalsefalsefalse0000false000DefaultfalsefalsefalsefalsefalsefalseNormal000Numberff0a169c-2355-41a4-a40d-9dd0b12b0030truefalseTexttruefalsefalsefalsefalsefalsefalsefalsefalse03. trueNormal42Texttruefalsefalsefalsefalsefalsefalsefalsefalse0Phase 3 would involve finer economic granulation by detailed GHG valuation for individual products and services enabling application of CAT. Sectors involved in bulk product supply such as crude oil and petroleum products would be expected to transition to CAT levies in advance of more difficult emissions quantifiable products and services.falseNormal42truefalsefalsefalsefalse0000false000DefaultfalsefalsefalsefalsefalsefalseNormal000Number2332335e-fdc6-46aa-a22a-4b8133e2ee9etruefalseTexttruefalsefalsefalsefalsefalsefalsefalsefalse04. trueNormal42Texttruefalsefalsefalsefalsefalsefalsefalsefalse0Although phase 4 would signify full adaption and implementation of CTM on all products and services, it would be expected that the division between phases of adaption be blurred with the accountability of some economic sectors being realised within different timeframes. Accordingly, declarations of intent should include a granulated economic sector breakdown of phased compliance for CAT purposes against a realistic timeframe.falseNormal42truefalsefalsefalsefalse0000false000DefaultfalsefalsefalsefalsefalsefalseNormal000Paragraphaf8817b4-cf62-4956-92c2-34f32c8074datruefalseTexttruefalsefalsefalsefalsefalsefalsefalsefalse0In all circumstances, mobilization of carbon tax revenues would fall to the responsibility of a falseNormal42TextText45468791-ba5e-44bc-84b6-47f2a4c5793etruefalsetruefalsetruefalsefalsefalsefalse3<?xml version="1.0" encoding="utf-16"?><ClipboardLinkObject xmlns:xsi="http://www.w3.org/2001/XMLSchema-instance" xmlns:xsd="http://www.w3.org/2001/XMLSchema"><PathName>C:\Documents and Settings\dave\My Documents\Docs\SilvaElm\EnvironmentalReporting\CarbonTaxationMechanism.sed</PathName><RelativePath /><DocumentIdentifier>42a2d6f3-4d7d-4d67-a0a5-c807378c4251</DocumentIdentifier><EntityIdentifier>c8170bed-6c6d-495d-a9a8-9a2c5bc27c15</EntityIdentifier><FileType>SenseDocument</FileType><LinkType>ExternalAbsolutePath</LinkType><LinkActivation>ProcessStart</LinkActivation><DisplayText>Climate Finance Authority (CFA)</DisplayText><Superscript>false</Superscript><Tooltip>Overview of Responsibilities within CTM</Tooltip><Tag /><Attributes /></ClipboardLinkObject>falseXRef-1truefalsetruefalsetruefalsefalsefalsefalse3Climate Finance Authority (CFA)trueNormal42Texttruefalsefalsefalsefalsefalsefalsefalsefalse0 overriding state sovereignty within the falseNormal42TextText088296c2-824c-4d95-a1d1-b333a612429etruefalsetruefalsetruefalsefalsefalsefalse3<?xml version="1.0" encoding="utf-16"?><ClipboardLinkObject xmlns:xsi="http://www.w3.org/2001/XMLSchema-instance" xmlns:xsd="http://www.w3.org/2001/XMLSchema"><PathName>C:\Documents and Settings\dave\My Documents\Docs\SilvaElm\EnvironmentalReporting\CarbonTaxationMechanism.sed</PathName><RelativePath /><DocumentIdentifier>42a2d6f3-4d7d-4d67-a0a5-c807378c4251</DocumentIdentifier><EntityIdentifier>67d852c5-e19f-47cd-98d0-e44ec24625fa</EntityIdentifier><FileType>SenseDocument</FileType><LinkType>ExternalAbsolutePath</LinkType><LinkActivation>ProcessStart</LinkActivation><DisplayText>terms of CTM engagement</DisplayText><Superscript>false</Superscript><Tooltip>CTM Broad terms of CTM engagement</Tooltip><Tag /><Attributes /></ClipboardLinkObject>falseXRef-1truefalsetruefalsetruefalsefalsefalsefalse3terms of CTM engagementtrueNormal42Texttruefalsefalsefalsefalsefalsefalsefalsefalse0. As priority andfalseNormal42Texttruefalsefalsefalsefalsefalsefalsefalsefalse0 irrespective of CTM adaption phase, the CFA would strive for the early implementation of falseNormal42TextText303d5e0e-b0ff-4cde-bee8-def979e4d498truefalsetruefalsetruefalsefalsefalsefalse3<?xml version="1.0" encoding="utf-16"?><ClipboardLinkObject xmlns:xsi="http://www.w3.org/2001/XMLSchema-instance" xmlns:xsd="http://www.w3.org/2001/XMLSchema"><PathName>C:\Documents and Settings\dave\My Documents\Docs\SilvaElm\EnvironmentalReporting\CarbonTaxationMechanism.sed</PathName><RelativePath /><DocumentIdentifier>42a2d6f3-4d7d-4d67-a0a5-c807378c4251</DocumentIdentifier><EntityIdentifier>92b1540c-96da-40ff-aad4-14319680bb82</EntityIdentifier><FileType>SenseDocument</FileType><LinkType>ExternalAbsolutePath</LinkType><LinkActivation>ProcessStart</LinkActivation><DisplayText>Carbon Combustion Tax</DisplayText><Superscript>false</Superscript><Tooltip>End-use fuel CAT</Tooltip><Tag /><Attributes /></ClipboardLinkObject>falseXRef41truefalsetruefalsetruefalsefalsefalsefalse3Carbon Combustion TaxtrueNormal42Texttruefalsefalsefalsefalsefalsefalsefalsefalse0 (falseNormal42Textdffe22df-6f1f-4b7f-a438-803448e45085Texttruefalsefalsefalsefalsefalsefalsefalsefalse0CCTfalseNormal42Texttruefalsefalsefalsefalsefalsefalsefalsefalse0CCTfalseMeta42truefalsefalsefalsefalsefalsefalsefalsefalse0End-use fuels with CAT applied according to well established GHG emissions factorstrueAnnotation42Texttruefalsefalsefalsefalsefalsefalsefalsefalse0) applied to end-use GHG emitting fuels. falseNormal42truefalsefalsefalsetrue0003false1200DefaulttruefalsetruefalsetruefalseNormal00Paragraph4c96bf74-4c46-4271-8aa9-8ff0b6276a2ftruefalseTexttruefalsefalsefalsefalsefalsefalsefalsefalse0falseNormal42Texttruefalsefalsefalsefalsefalsefalsefalsefalse0falseNormal42Texttruefalsefalsefalsefalsefalsefalsefalsefalse0A further CFA responsibility would be to counter negative carbon taxation balances resulting from CTM adaption on Least Developed Countries and lower income developing countries by a falseNormal42Text764f807d-2901-4244-901d-8b4bbd683c90Texttruefalsefalsefalsefalsefalsefalsefalsefalse0strategy of prioritisationfalseNormal42Texttruefalsefalsefalsefalsefalsefalsefalsefalse0National Self InterestfalseMeta42truefalsefalsefalsefalsefalsefalsefalsefalse0Without this prioritisation, in the context of national self-interest, it would be more economically favourable for signatory countries to import from those those countries irrespective of signatory status with the lowest emissions intensity during CTM adaption.trueAnnotation42Texttruefalsefalsefalsefalsefalsefalsefalsefalse0 of CRV distribution, distribution of uncommitted carbon taxation revenue and falseNormal42TextTexte264cb16-b037-477a-bb4b-032930397fd4truefalsetruefalsetruefalsefalsefalsefalse3<?xml version="1.0" encoding="utf-16"?><ClipboardLinkObject xmlns:xsi="http://www.w3.org/2001/XMLSchema-instance" xmlns:xsd="http://www.w3.org/2001/XMLSchema"><PathName>C:\Documents and Settings\dave\My Documents\Docs\SilvaElm\EnvironmentalReporting\CarbonTaxationMechanism.sed</PathName><RelativePath /><DocumentIdentifier>42a2d6f3-4d7d-4d67-a0a5-c807378c4251</DocumentIdentifier><EntityIdentifier>524567bf-27e0-4c55-b27b-2bc1e7aedeba</EntityIdentifier><FileType>SenseDocument</FileType><LinkType>ExternalAbsolutePath</LinkType><LinkActivation>ProcessStart</LinkActivation><DisplayText>carbon taxation relief</DisplayText><Superscript>false</Superscript><Tooltip>Up to 100% relief on CAT resulting from exports</Tooltip><Tag /><Attributes /></ClipboardLinkObject>falseXRef43truefalsetruefalsetruefalsefalsefalsefalse3carbon taxation relieftrueNormal42Texttruefalsefalsefalsefalsefalsefalsefalsefalse0 subject to strict adherance to the guidelines regarding falseNormal42TextText3c399360-2df4-4952-a706-30471048b013truefalsetruefalsetruefalsefalsefalsefalse3<?xml version="1.0" 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tradingtrueNormal42Texttruefalsefalsefalsefalsefalsefalsefalsefalse0.falseNormal42truefalsefalsefalsetrue0003false1200DefaulttruefalsetruefalsetruefalseNormal00Paragraph0ba68984-5d48-45d6-9e49-5d4ff9fa730btruefalseTexttruefalsefalsefalsefalsefalsefalsefalsefalse0Indeed, the CFA would be required to establish a department specifically dedicated to overseeing adherancefalseNormal42Texttruefalsefalsefalsefalsefalsefalsefalsefalse0 to the guidelines regarding preferential trading, unfair pricing strategies and complaints by and from within signatory parties.falseNormal42truefalsefalsefalsetrue0003false1200DefaulttruefalsetruefalsetruefalseNormal00truefalseTextbb08bc96-a5d6-4dae-953d-90b73f33f153truefalsefalsetruefalsefalsefalsefalsefalse06.2.4.1. trueNormal41Texttruefalsefalsetruefalsefalsefalsefalsefalse0CTM Adaption 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xmlns:xsd="http://www.w3.org/2001/XMLSchema"><PathName>C:\Documents and Settings\dave\My Documents\Docs\SilvaElm\EnvironmentalReporting\CarbonTaxationMechanism.sed</PathName><RelativePath /><DocumentIdentifier>42a2d6f3-4d7d-4d67-a0a5-c807378c4251</DocumentIdentifier><EntityIdentifier>8d4829a3-7146-42a1-b72d-e548126db249</EntityIdentifier><FileType>SenseDocument</FileType><LinkType>ExternalAbsolutePath</LinkType><LinkActivation>ProcessStart</LinkActivation><DisplayText>CFA infrastructure support</DisplayText><Superscript>false</Superscript><Tooltip>Guidleline on prioritisation</Tooltip><Tag /><Attributes /></ClipboardLinkObject>falseXRef42truefalsetruefalsetruefalsefalsefalsefalse3CFA infrastructure supporttrueNormal42Texttruefalsefalsefalsefalsefalsefalsefalsefalse0 prioritising CRV monetisation and distribution.falseNormal42truefalsefalsefalsetrue0003false1200DefaulttruefalsetruefalsetruefalseNormal00Paragraphf3388e89-cccd-4c1b-85f0-5fbd3ae0c054truefalseTexttruefalsefalsefalsefalsefalsefalsefalsefalse0The least developed countries would have the most to gain in terms of socio-economic benefits while the developed countries would incurr the highest burden of costs simply based on their (historic) dependence on fossil fuels and disproportionate GHG producing consumption. However, all countries would potentially gain in the long term by the CTM from much increased funding of sustainable developments to counter the rapidly rising costs of climate change and its mitigation. In particular, strengthened engagement with sub-saharan African countries via the CTM would potentially provide a further boost in funding andfalseNormal42Texttruefalsefalsefalsefalsefalsefalsefalsefalse0 sustainability of the falseNormal42TextText2fa94ab1-9a91-4df5-aea0-8108b19a7c76truefalsetruefalsetruefalsefalsefalsefalse3<?xml version="1.0" encoding="utf-16"?><ClipboardLinkObject xmlns:xsi="http://www.w3.org/2001/XMLSchema-instance" xmlns:xsd="http://www.w3.org/2001/XMLSchema"><PathName>https://www.unep.org/news-and-stories/story/good-news-africas-great-green-wall</PathName><RelativePath /><DocumentIdentifier /><EntityIdentifier /><FileType>Uri</FileType><LinkType>ExternalAbsolutePath</LinkType><LinkActivation>ProcessStart</LinkActivation><DisplayText>Great Green Wall</DisplayText><Superscript>false</Superscript><Tooltip>Pledges include those from France and the World Bank over a 10 year timespan</Tooltip><Tag /><Attributes /></ClipboardLinkObject>falseXRef42truefalsetruefalsetruefalsefalsefalsefalse3Great Green WalltrueNormal42Texttruefalsefalsefalsefalsefalsefalsefalsefalse0 project above and beyond recent pledges of $14 billion. falseNormal42truefalsefalsefalsetrue0003false1200DefaulttruefalsetruefalsetruefalseNormal00Paragraph08f26172-2772-4976-8c71-e4e47b516173truefalseTexttruefalsefalsefalsefalsefalsefalsefalsefalse0Those developed and developing countries most responsible for GHG emissions with well established banking and taxation infrastructures would be expected to transition quite rapidy to full CAT implementation in tandem with a falseNormal42TextText6e11897c-cfc2-4cb0-a68d-19893b425f81truefalsetruefalsetruefalsefalsefalsefalse3<?xml version="1.0" encoding="utf-16"?><ClipboardLinkObject xmlns:xsi="http://www.w3.org/2001/XMLSchema-instance" xmlns:xsd="http://www.w3.org/2001/XMLSchema"><PathName>C:\Documents and Settings\dave\My Documents\Docs\SilvaElm\EnvironmentalReporting\CarbonTaxationMechanism.sed</PathName><RelativePath /><DocumentIdentifier>42a2d6f3-4d7d-4d67-a0a5-c807378c4251</DocumentIdentifier><EntityIdentifier>410c8c33-a4b9-4264-bb50-c47eab0f0039</EntityIdentifier><FileType>SenseDocument</FileType><LinkType>ExternalAbsolutePath</LinkType><LinkActivation>ProcessStart</LinkActivation><DisplayText>balanced CRV distribution</DisplayText><Superscript>false</Superscript><Tooltip>The first claim principle on CAT revernue</Tooltip><Tag /><Attributes /></ClipboardLinkObject>falseXRef42truefalsetruefalsetruefalsefalsefalsefalse3balanced CRV distributiontrueNormal42Texttruefalsefalsefalsefalsefalsefalsefalsefalse0 to bias the taxation burden towards those in the populationsfalseNormal42Texttruefalsefalsefalsefalsefalsefalsefalsefalse0 with higher consumption based carbon footprints. Remaining CAT revenue would contribute to the global reserves for CRV mobilisation.falseNormal42truefalsefalsefalsetrue0003false1200DefaulttruefalsetruefalsetruefalseNormal00Paragraph428242ef-9acc-4e21-8eb0-909a8b50fa55truefalseTexttruefalsefalsefalsefalsefalsefalsefalsefalse0Only a few countries responsible for high levels of GHG emissions would be needed to provide CAT revenue sufficient to support full (the suggested 6 tonne) CRV mobilisation. 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In contrast, if the USA excluded itself from the CTM, then 7.6 billion tonnes worth of CRVs would be available with falseNormal42TextText61f52e84-cc3f-43de-b98a-f472c597795etruefalsetruefalsetruefalsefalsefalsefalse3<?xml version="1.0" encoding="utf-16"?><ClipboardLinkObject xmlns:xsi="http://www.w3.org/2001/XMLSchema-instance" xmlns:xsd="http://www.w3.org/2001/XMLSchema"><PathName>C:\Documents and Settings\dave\My Documents\Docs\SilvaElm\EnvironmentalReporting\CarbonTaxationMechanism.sed</PathName><RelativePath /><DocumentIdentifier>42a2d6f3-4d7d-4d67-a0a5-c807378c4251</DocumentIdentifier><EntityIdentifier>410c8c33-a4b9-4264-bb50-c47eab0f0039</EntityIdentifier><FileType>SenseDocument</FileType><LinkType>ExternalAbsolutePath</LinkType><LinkActivation>ProcessStart</LinkActivation><DisplayText>first call</DisplayText><Superscript>false</Superscript><Tooltip /><Tag /><Attributes /></ClipboardLinkObject>falseXRef42truefalsetruefalsetruefalsefalsefalsefalse3first calltrueNormal43Texttruefalsefalsefalsefalsefalsefalsefalsefalse0 distribution to the reduced 0.75 billion OECD adult population and remaining balance of 4 billion tonnes worth of CRVs for the LDCs achieving a diluted (4 tonnes CO2-eq) realisation. Even at this diluted level, CRVs amounting to 4 tonnes would still represent 40% (USD 300) of the extremely poor annual income.falseNormal43truefalsefalsefalsetrue0003false1200DefaulttruefalsetruefalsetruefalseNormal00Paragraphf6ba3bc9-dc6a-47ef-b825-4714de050fc1truefalseTexttruefalsefalsefalsefalsefalsefalsefalsefalse0falseNormal43Texttruefalsefalsefalsefalsefalsefalsefalsefalse0IfalseNormal43Texttruefalsefalsefalsefalsefalsefalsefalsefalse0n advance of explicit CAT based on GHG valuation on goods and services, carbon taxation would default to emissions intensity based levies based on cost. Although raising broadly similar amounts of revenue, emissions intensity based taxation would unadvoidably mask significant disparities between products and services causing differing levels of GHG emissions. falseNormal43truefalsefalsefalsetrue0003false1200DefaulttruefalsetruefalsetruefalseNormal00truefalseTextd2ad3bf0-38e7-4f40-a1d5-9a6ca01ae5cftruefalsefalsetruefalsefalsefalsefalsefalse06.2.5. trueNormal42Texttruefalsefalsetruefalsefalsefalsefalsefalse0CTM RealisationfalseNormal42005truefalsetruefalsefalse0003false1600Defaulttruetrue0000000000Arabicfalsefalse0Tabfalse3Sectione72d17ad-0032-414e-a5a3-eb1b8829b44bParagraphb367e47f-c750-4ee0-89fd-856eaa6830c3truefalseTexttruefalsefalsefalsefalsefalsefalsefalsefalse0falseNormal43Texttruefalsefalsefalsefalsefalsefalsefalsefalse0GHG emitting end-use fuels would be subject to different emissions intensity based falseNormal43TextText21b4a4b6-f017-4775-b6c7-f7d5db949e29truefalsetruefalsetruefalsefalsefalsefalse3<?xml version="1.0" encoding="utf-16"?><ClipboardLinkObject xmlns:xsi="http://www.w3.org/2001/XMLSchema-instance" xmlns:xsd="http://www.w3.org/2001/XMLSchema"><PathName>C:\Documents and Settings\dave\My Documents\Docs\SilvaElm\EnvironmentalReporting\CarbonTaxationMechanism.sed</PathName><RelativePath /><DocumentIdentifier>42a2d6f3-4d7d-4d67-a0a5-c807378c4251</DocumentIdentifier><EntityIdentifier>995736af-e2fe-4b82-bbaa-58b41bfd1105</EntityIdentifier><FileType>SenseDocument</FileType><LinkType>ExternalAbsolutePath</LinkType><LinkActivation>ProcessStart</LinkActivation><DisplayText>carbon taxation</DisplayText><Superscript>false</Superscript><Tooltip>End-use fuels subject to specifc carbon taxation rules</Tooltip><Tag /><Attributes /></ClipboardLinkObject>falseXRef43truefalsetruefalsetruefalsefalsefalsefalse3carbon taxationtrueNormal43Texttruefalsefalsefalsefalsefalsefalsefalsefalse0 to that applied to general goods and services during CTM adaption. The main purpose of this would be: falseNormal43truefalsefalsefalsetrue0003false1200DefaulttruefalsetruefalsetruefalseNormal00Bullet953ecd24-1d64-47f4-a343-f1548ed9cc3ctruefalseTexttruefalsefalsefalsefalsefalsefalsefalsefalse0? trueNormal43Texttruefalsefalsefalsefalsefalsefalsefalsefalse0to avoid unrealistically low levels of carbon taxation based on state specific falseNormal43TextTextf081be1d-317e-4571-aa9b-8cc16e42018btruefalsetruefalsetruefalsefalsefalsefalse3<?xml version="1.0" encoding="utf-16"?><ClipboardLinkObject xmlns:xsi="http://www.w3.org/2001/XMLSchema-instance" xmlns:xsd="http://www.w3.org/2001/XMLSchema"><PathName>https://data.worldbank.org/indicator/EN.ATM.CO2E.PP.GD</PathName><RelativePath /><DocumentIdentifier /><EntityIdentifier /><FileType>Uri</FileType><LinkType>ExternalAbsolutePath</LinkType><LinkActivation>ProcessStart</LinkActivation><DisplayText>emissions intensity</DisplayText><Superscript>false</Superscript><Tooltip>World Bank: Emissions Intensity as CO2 emissions (kg per PPP $ of GDP)</Tooltip><Tag /><Attributes /></ClipboardLinkObject>falseXRef43truefalsetruefalsetruefalsefalsefalsefalse3emissions intensitytrueNormal43Texttruefalsefalsefalsefalsefalsefalsefalsefalse0 differences.falseNormal43truefalsefalsefalsefalse0000false000DefaultfalsefalsefalsefalsefalsefalseNormal000Bulletc6d62057-0493-4a34-bba0-e7c535095a44truefalseTexttruefalsefalsefalsefalsefalsefalsefalsefalse0? trueNormal43Texttruefalsefalsefalsefalsefalsefalsefalsefalse0to minimise intentional cross-border fueling of international transport to take advantage of carbon taxation differencesfalseNormal43Texttruefalsefalsefalsefalsefalsefalsefalsefalse0.falseNormal43truefalsefalsefalsefalse0000false000DefaultfalsefalsefalsefalsefalsefalseNormal000Bulletc4c242cb-6ce7-412e-a862-346fdfeefbdftruefalseTexttruefalsefalsefalsefalsefalsefalsefalsefalse0? trueNormal43Texttruefalsefalsefalsefalsefalsefalsefalsefalse0to encourage as fast as possible falseNormal43Texttruefalsefalsefalsefalsefalsefalsefalsefalse0CTM adaption to the Carbon Combustion Tax (CCT) form of end-use CAT. falseNormal43truefalsefalsefalsefalse0000false000DefaultfalsefalsefalsefalsefalsefalseNormal000Paragraphb0fa9fed-b265-4adc-a930-bc3a05ec1d0ctruefalseTexttruefalsefalsefalsefalsefalsefalsefalsefalse0falseNormal43Texttruefalsefalsefalsefalsefalsefalsefalsefalse0As comparison between the two methods of carbon taxation, CCT based on GHG emissions resulting from the combustion of 1 litre of automobile gas (petrol) would be approximately USD 0.17 USD whereasfalseNormal43Texttruefalsefalsefalsefalsefalsefalsefalsefalse3 falseNormal43Texttruefalsefalsefalsefalsefalsefalsefalsefalse0the tax becomes $0.30 in the United States based on the suggested falseNormal43Texttruefalsefalsefalsefalsefalsefalsefalsefalse0World Emissions Intensity,falseNormal43Texttruefalsefalsefalsefalsefalsefalsefalsefalse0 currently 0.3, and a United States (2021) USD 1/litre cost. It is clear that emissions intensity based carbon taxation would be very dependent on regional cost of fuel within and between states. falseNormal43truefalsefalsefalsetrue0003false1200DefaulttruefalsetruefalsetruefalseNormal00Paragraphdab4e3bb-4887-4b8e-b1ae-e9ad7afa28cctruefalseTexttruefalsefalsefalsefalsefalsefalsefalsefalse0falseNormal43Texttruefalsefalsefalsefalsefalsefalsefalsefalse0It is particularly pertinent to examine the role of the aviation sector that contributed approximately 2% of total GHG emissions and 12% of transport overall in 2019. The lifecycle emissions for jet aviation include not only that from direct jet fuel combustion and indirect upstream emissions resulting from oil extraction, refinement etc but also an additional falseNormal43TextText17aca5b1-8bc3-4ec5-8c4d-a97095bfe3fctruefalsefalsefalsefalsefalsefalsefalsefalse0<?xml version="1.0" encoding="utf-16"?><ClipboardLinkObject xmlns:xsi="http://www.w3.org/2001/XMLSchema-instance" xmlns:xsd="http://www.w3.org/2001/XMLSchema"><PathName>https://www.carbonbrief.org/explainer-challenge-tackling-aviations-non-co2-emissions</PathName><RelativePath /><DocumentIdentifier /><EntityIdentifier /><FileType>Uri</FileType><LinkType>ExternalAbsolutePath</LinkType><LinkActivation>ProcessStart</LinkActivation><DisplayText>Radiative Forcing (RF)</DisplayText><Superscript>false</Superscript><Tooltip /><Tag /><Attributes /></ClipboardLinkObject>falseXRef-1truefalsefalsefalsetruefalsefalsefalsefalse3Radiative Forcing (RF)trueNormal43Texttruefalsefalsefalsefalsefalsefalsefalsefalse0 high atmosphere environmental impact that is estimated as a virtual doubling of combustion emissions. It is the Radiative Forcing aspect that emissions intensity based taxation would leave unaccounted highlighting the need to rapidly transition to the leveling CCT. Furthermore, the cost of jet fuel is significantly lower at typically (2021) 50% of automobile fuel attracting only USD 0.15 emissions intensity based carbon taxation further accentuating the need for rapid transition. falseNormal43truefalsefalsefalsetrue0003false1200DefaulttruefalsetruefalsetruefalseNormal00Paragraphfe46d96d-e983-497d-a742-c9c7c4442e33truefalseTexttruefalsefalsefalsefalsefalsefalsefalsefalse0Using the falseNormal43TextTextaf28c644-049a-4f98-83a1-cf1f0b7262a1truefalsefalsefalsefalsefalsefalsefalsefalse0<?xml version="1.0" encoding="utf-16"?><ClipboardLinkObject xmlns:xsi="http://www.w3.org/2001/XMLSchema-instance" xmlns:xsd="http://www.w3.org/2001/XMLSchema"><PathName>https://www.gov.uk/government/publications/greenhouse-gas-reporting-conversion-factors-2020</PathName><RelativePath /><DocumentIdentifier /><EntityIdentifier /><FileType>Uri</FileType><LinkType>ExternalAbsolutePath</LinkType><LinkActivation>ProcessStart</LinkActivation><DisplayText>2020 DEFRA GHG Reporting Conversion Factors</DisplayText><Superscript>false</Superscript><Tooltip /><Tag /><Attributes /></ClipboardLinkObject>falseXRef-1truefalsefalsefalsetruefalsefalsefalsefalse32020 DEFRA GHG Reporting Conversion FactorstrueNormal43Texttruefalsefalsefalsefalsefalsefalsefalsefalse0, the air travel emissions for an economy class passenger flying 1500 kilometres (London UK to Stockholm Sweden) would total 265kg CO2 equivalent attracting CAT/CCT of USD 19.88.* In contrast, basing carbon taxation on a global (World) Emissions Intensity,falseNormal43Texttruefalsefalsefalsefalsefalsefalsefalsefalse0 then the same journey would attract USD 7.8 from the cost of 52 litres of fuel per passenger.** falseNormal43truefalsefalsefalsetrue0003false1200DefaulttruefalsetruefalsetruefalseNormal00Paragrapheaad78a2-f6eb-4d46-b771-62e4a9e91638truefalseTexttruefalsefalsefalsefalsefalsefalsefalsefalse0*falseNormal43Texttruefalsetruefalsefalsefalsefalsefalsefalse0This ((0.152980) + (0.0880 * 0.27)) * 1500 calculation is based on 0.152980 kg/passenger.km with RF and indirect emissions based on 0.0880 kg/km direct emissions without RF factored by a mid-point upstreamfalseNormal43Texttruefalsetruefalsefalsefalsefalsefalsefalse0 27% loadingfalseNormal43Texttruefalsefalsefalsefalsefalsefalsefalsefalse0. falseNormal43truefalsefalsefalsetrue0003false1200DefaulttruefalsetruefalsetruefalseNormal00Paragraph8cca652f-823c-4559-b778-8e0086f81a23truefalseTexttruefalsefalsefalsefalsefalsefalsefalsefalse0** ((0.088 x 1500) / 2.53) * 0.5 ($/litre) * 0.3 where 2.53 is the kg CO2 emissions per litre of fuel.falseNormal43truefalsefalsefalsetrue0003false1200DefaulttruefalsetruefalsetruefalseNormal00Paragraph889fa65c-a1dc-4e1a-b761-7e72355bab3dtruefalseTexttruefalsefalsefalsefalsefalsefalsefalsefalse0It is clear that carbon taxation would radically lift transport base costs and underlines the reasoning that a closed group of commercial enterprises would be able to offset CAT/CCT liability resulting from their internal value chain by falseNormal43TextTextffe35591-66d2-4e01-ac50-db3ee5016919truefalsetruefalsetruefalsefalsefalsefalse3<?xml version="1.0" encoding="utf-16"?><ClipboardLinkObject xmlns:xsi="http://www.w3.org/2001/XMLSchema-instance" xmlns:xsd="http://www.w3.org/2001/XMLSchema"><PathName>C:\Documents and Settings\dave\My Documents\Docs\SilvaElm\EnvironmentalReporting\CarbonTaxationMechanism.sed</PathName><RelativePath /><DocumentIdentifier>42a2d6f3-4d7d-4d67-a0a5-c807378c4251</DocumentIdentifier><EntityIdentifier>ac8c23c7-d08b-4b17-b72e-eea3480ff9b3</EntityIdentifier><FileType>SenseDocument</FileType><LinkType>ExternalAbsolutePath</LinkType><LinkActivation>ProcessStart</LinkActivation><DisplayText>Carbon Additionality Certificate</DisplayText><Superscript>false</Superscript><Tooltip>Purchase and Surrender</Tooltip><Tag /><Attributes /></ClipboardLinkObject>falseXRef-1truefalsetruefalsetruefalsefalsefalsefalse3Carbon Additionality CertificatetrueNormal43Texttruefalsefalsefalsefalsefalsefalsefalsefalse0 (CAC) purchase. Crucially, CAC based offsettingfalseNormal43Texttruefalsefalsefalsefalsefalsefalsefalsefalse0 would be subject to strict conditions of verification, measurement and pricing in order to overcome the falseNormal44TextText1efbf792-04a6-4f9d-a63c-1af4727f1460truefalsetruefalsetruefalsefalsefalsefalse3<?xml version="1.0" encoding="utf-16"?><ClipboardLinkObject xmlns:xsi="http://www.w3.org/2001/XMLSchema-instance" xmlns:xsd="http://www.w3.org/2001/XMLSchema"><PathName>C:\Documents and Settings\dave\My Documents\Docs\SilvaElm\EnvironmentalReporting\CarbonTaxationMechanism.sed</PathName><RelativePath /><DocumentIdentifier>42a2d6f3-4d7d-4d67-a0a5-c807378c4251</DocumentIdentifier><EntityIdentifier>73063164-d201-4c0f-abaf-4c38a102b464</EntityIdentifier><FileType>SenseDocument</FileType><LinkType>ExternalAbsolutePath</LinkType><LinkActivation>ProcessStart</LinkActivation><DisplayText>wide criticism</DisplayText><Superscript>false</Superscript><Tooltip>A historically synopisis of carbon-offsetting </Tooltip><Tag /><Attributes /></ClipboardLinkObject>falseXRef44truefalsetruefalsetruefalsefalsefalsefalse3wide criticismtrueNormal44Texttruefalsefalsefalsefalsefalsefalsefalsefalse0 that besets the currently established carbon offsetting "industry".falseNormal44truefalsefalsefalsetrue0003false1200DefaulttruefalsetruefalsetruefalseNormal00Paragraphe062d9ff-309f-4f43-b71a-7eae0053f850truefalseTexttruefalsefalsefalsefalsefalsefalsefalsefalse0falseNormal44Texttruefalsefalsefalsefalsefalsefalsefalsefalse0In a wider context, there would be no restriction for commercial enterprises to become directly involved in falseNormal44TextText99a7e7db-5911-47db-8503-e0b859c9bbaatruefalsetruefalsetruefalsefalsefalsefalse3<?xml version="1.0" encoding="utf-16"?><ClipboardLinkObject xmlns:xsi="http://www.w3.org/2001/XMLSchema-instance" xmlns:xsd="http://www.w3.org/2001/XMLSchema"><PathName>C:\Documents and Settings\dave\My Documents\Docs\SilvaElm\EnvironmentalReporting\CarbonTaxationMechanism.sed</PathName><RelativePath /><DocumentIdentifier>42a2d6f3-4d7d-4d67-a0a5-c807378c4251</DocumentIdentifier><EntityIdentifier>4a57359e-4685-4b98-86a5-e5f2dd6ce825</EntityIdentifier><FileType>SenseDocument</FileType><LinkType>ExternalAbsolutePath</LinkType><LinkActivation>ProcessStart</LinkActivation><DisplayText>Carbon Additionality Schemes</DisplayText><Superscript>false</Superscript><Tooltip /><Tag /><Attributes /></ClipboardLinkObject>falseXRef-1truefalsetruefalsetruefalsefalsefalsefalse3Carbon Additionality SchemestrueNormal44Texttruefalsefalsefalsefalsefalsefalsefalsefalse0 to generate carbon additionality certificates. Indeed, it may be envisaged that involvement between, as example, the overseas travel industry and, in particular, least developed countries would be of mutual benefit.falseNormal44truefalsefalsefalsetrue0003false1200DefaulttruefalsetruefalsetruefalseNormal00truefalseTextf684fe8c-04fc-4f96-9462-47a672d7cb6etruefalsefalsetruefalsefalsefalsefalsefalse06.2.6. trueNormal43Texttruefalsefalsetruefalsefalsefalsefalsefalse0CTM, End-use Fuels and TransportfalseNormal43006truefalsetruefalsefalse0003false1600Defaulttruetrue0000000000Arabicfalsefalse0Tabfalse3Section44934333-4331-4217-bd58-d651e61a062eParagraph9ebb11e9-de69-4209-b2e0-db1052e921ddtruefalseTexttruefalsefalsefalsefalsefalsefalsefalsefalse0Article 9 of the Paris Agreement maintains the exclusive obligation of developed countries to mobilize USD 100 billion annually by 2020 for developing countries to meet their NDC targets. While a large amount of finance, a fully realised global falseNormal44TextTextbe108538-e603-4937-8edd-f797a0e222c0truefalsetruefalsetruefalsefalsefalsefalse3<?xml version="1.0" encoding="utf-16"?><ClipboardLinkObject xmlns:xsi="http://www.w3.org/2001/XMLSchema-instance" xmlns:xsd="http://www.w3.org/2001/XMLSchema"><PathName>C:\Documents and Settings\dave\My Documents\Docs\SilvaElm\EnvironmentalReporting\CarbonTaxationMechanism.sed</PathName><RelativePath /><DocumentIdentifier>42a2d6f3-4d7d-4d67-a0a5-c807378c4251</DocumentIdentifier><EntityIdentifier>01e38ec7-addc-4b14-ac7c-415877ea9644</EntityIdentifier><FileType>SenseDocument</FileType><LinkType>ExternalAbsolutePath</LinkType><LinkActivation>ProcessStart</LinkActivation><DisplayText>CAT taxation regime</DisplayText><Superscript>false</Superscript><Tooltip>The CTM in context of the global population</Tooltip><Tag /><Attributes /></ClipboardLinkObject>falseXRef44truefalsetruefalsetruefalsefalsefalsefalse3CAT taxation regimetrueNormal44Texttruefalsefalsefalsefalsefalsefalsefalsefalse0 would potentially raise USD 2700 billion based on energy sector emissions alone.falseNormal44truefalsefalsefalsetrue0003false1200DefaulttruefalsetruefalsetruefalseNormal00Paragraph9a117a48-a48e-4f74-a8c3-c75844871929truefalseTexttruefalsefalsefalsefalsefalsefalsefalsefalse0falseNormal44Texttruefalsefalsefalsefalsefalsefalsefalsefalse0It is instructive tofalseNormal44Texttruefalsefalsefalsefalsefalsefalsefalsefalse0 return to falseNormal44TextTextdd9474fe-0dd3-4198-a06c-b4c93a8a168etruefalsetruefalsetruefalsefalsefalsefalse3<?xml version="1.0" encoding="utf-16"?><ClipboardLinkObject xmlns:xsi="http://www.w3.org/2001/XMLSchema-instance" xmlns:xsd="http://www.w3.org/2001/XMLSchema"><PathName>C:\Documents and Settings\dave\My Documents\Docs\SilvaElm\EnvironmentalReporting\CarbonTaxationMechanism.sed</PathName><RelativePath /><DocumentIdentifier>42a2d6f3-4d7d-4d67-a0a5-c807378c4251</DocumentIdentifier><EntityIdentifier>f57edcc2-1530-45d0-a69d-32dfe0d19122</EntityIdentifier><FileType>SenseDocument</FileType><LinkType>ExternalAbsolutePath</LinkType><LinkActivation>ProcessStart</LinkActivation><DisplayText>Ghana</DisplayText><Superscript>false</Superscript><Tooltip>World Bank per capita GHG differences</Tooltip><Tag /><Attributes /></ClipboardLinkObject>falseXRef44truefalsetruefalsetruefalsefalsefalsefalse3GhanatrueNormal44Texttruefalsefalsefalsefalsefalsefalsefalsefalse0 as an example of how the CTM could potentially contribute to its falseNormal44TextTextc9a26e2b-b5a9-47ec-aaa2-42ec4feb1344truefalsetruefalsetruefalsefalsefalsefalse3<?xml version="1.0" encoding="utf-16"?><ClipboardLinkObject xmlns:xsi="http://www.w3.org/2001/XMLSchema-instance" xmlns:xsd="http://www.w3.org/2001/XMLSchema"><PathName>https://www4.unfccc.int/sites/ndcstaging/PublishedDocuments/Ghana%20First/GH_INDC_2392015.pdf</PathName><RelativePath /><DocumentIdentifier /><EntityIdentifier /><FileType>Uri</FileType><LinkType>ExternalAbsolutePath</LinkType><LinkActivation>ProcessStart</LinkActivation><DisplayText>Intended Nationally Determined Contribution (INDC)</DisplayText><Superscript>false</Superscript><Tooltip>September 2015</Tooltip><Tag /><Attributes /></ClipboardLinkObject>falseXRef44truefalsetruefalsetruefalsefalsefalsefalse3Intended Nationally Determined Contribution (INDC)trueNormal44Texttruefalsefalsefalsefalsefalsefalsefalsefalse0 financing needs. With predicted emissions of 37.8 million tonnes CO2eq in 2020 , the national carbon taxation (CAT) burden would approach USD 3 billion. With an adult population of over 20 million and 6 tonne CRV allowance per adult, the net balance would become USD 6 billion at 4 tonnes CRV (USD 300) distribution per adult. However this balance be invested whether raising the quality of life either by household, community, sub-national or national schemes or consolidated into direct emissions reductions, USD 6 billion in a single year amounts to over 35% of the of international support Ghana has requested over a 10 year period to drive its enhanced climate action plan. The inclusion of Carbon Additionality Schemes into its action plan would potentially further enhance many of Ghana's ambitions towards achieving sustainability and long term employment. falseNormal44truefalsefalsefalsetrue0003false1200DefaulttruefalsetruefalsetruefalseNormal00Paragraphc9d670cb-606e-448e-b847-335657ab66cctruefalseTexttruefalsefalsefalsefalsefalsefalsefalsefalse0falseNormal44Texttruefalsefalsefalsefalsefalsefalsefalsefalse0It is clear from Ghana's INDC (heading falseNormal44Texttruefalsetruefalsefalsefalsefalsefalsefalse05. Fairness and Ambition) falseNormal44Texttruefalsefalsefalsefalsefalsefalsefalsefalse0that its aspirations are tempered by its circumstances as a developing country with its "lack of fiscal space to finance priority issues"falseNormal44TextText427faed1-c786-47a1-ae9e-7a3292e6ca1etruefalsetruefalsefalsetruefalsefalsefalse0<?xml version="1.0" encoding="utf-16"?><ClipboardLinkObject xmlns:xsi="http://www.w3.org/2001/XMLSchema-instance" xmlns:xsd="http://www.w3.org/2001/XMLSchema"><PathName /><RelativePath /><DocumentIdentifier>42a2d6f3-4d7d-4d67-a0a5-c807378c4251</DocumentIdentifier><EntityIdentifier>01b5de97-b410-4ae5-8418-51e49b071384</EntityIdentifier><FileType>SenseDocument</FileType><LinkType>Citation</LinkType><LinkActivation>ProcessStart</LinkActivation><DisplayText>[35]</DisplayText><Superscript>true</Superscript><Tooltip>2015. Ghana's intended nationally determined contribution (INDC). [online]. [viewed 04 January 2021]. Available from: https://www4.unfccc.int/sites/ndcstaging/PublishedDocuments/Ghana%20First/GH_INDC_2392015.pdf</Tooltip><Tag /><Attributes /></ClipboardLinkObject>falseXRef44truefalsetruefalsefalsetruefalsefalsefalse0[35]trueNormal44Texttruefalsetruefalsefalsefalsefalsefalsefalse0.falseNormal44Texttruefalsefalsefalsefalsefalsefalsefalsefalse0 To this end, the CTM would potentially alleviate this restraint allowing faster adaption of its goals.falseNormal44truefalsefalsefalsetrue0003false1200DefaulttruefalsetruefalsetruefalseNormal00Paragraph5d22e699-8091-4e61-9c6b-a25839291b44truefalseTexttruefalsefalsefalsefalsefalsefalsefalsefalse0Regarding Ghana's AFOLU (Agriculture, Forestry and Other Land Use) sector projections within the INDC, it is noted that these were based on IPCC accounting rules based on the 100 year Global Warming Potential. This is at variance with the proposed falseNormal44TextText690b984f-e512-476b-b586-620b2bdef7e2truefalsetruefalsetruefalsefalsefalsefalse3<?xml version="1.0" encoding="utf-16"?><ClipboardLinkObject xmlns:xsi="http://www.w3.org/2001/XMLSchema-instance" xmlns:xsd="http://www.w3.org/2001/XMLSchema"><PathName>C:\Documents and Settings\dave\My Documents\Docs\SilvaElm\EnvironmentalReporting\CarbonTaxationMechanism.sed</PathName><RelativePath /><DocumentIdentifier>42a2d6f3-4d7d-4d67-a0a5-c807378c4251</DocumentIdentifier><EntityIdentifier>a15a72c3-b8d5-49e2-8b8b-d943b4a16e47</EntityIdentifier><FileType>SenseDocument</FileType><LinkType>ExternalAbsolutePath</LinkType><LinkActivation>ProcessStart</LinkActivation><DisplayText>20 year time horizon</DisplayText><Superscript>false</Superscript><Tooltip>CTM - Climate Metric and Time Horizon</Tooltip><Tag /><Attributes /></ClipboardLinkObject>falseXRef44truefalsetruefalsetruefalsefalsefalsefalse320 year time horizontrueNormal44Texttruefalsefalsefalsefalsefalsefalsefalsefalse0 to be used within the CTM in order to address undervaluation of methane and other climate damaging pollutants. Furthermore, the CTM proposes the use of a more rigorous methodology regarding the falseNormal44TextText5439f97d-a600-4986-8e87-4fca9022a064truefalsetruefalsetruefalsefalsefalsefalse3<?xml version="1.0" encoding="utf-16"?><ClipboardLinkObject xmlns:xsi="http://www.w3.org/2001/XMLSchema-instance" xmlns:xsd="http://www.w3.org/2001/XMLSchema"><PathName>C:\Documents and Settings\dave\My Documents\Docs\SilvaElm\EnvironmentalReporting\CarbonTaxationMechanism.sed</PathName><RelativePath /><DocumentIdentifier>42a2d6f3-4d7d-4d67-a0a5-c807378c4251</DocumentIdentifier><EntityIdentifier>3214268a-4610-4cb1-a2da-78a3ba219f0e</EntityIdentifier><FileType>SenseDocument</FileType><LinkType>ExternalAbsolutePath</LinkType><LinkActivation>ProcessStart</LinkActivation><DisplayText>measurement uncertainty</DisplayText><Superscript>false</Superscript><Tooltip>Tackling GHG Emissions Valuation Uncertainty</Tooltip><Tag /><Attributes /></ClipboardLinkObject>falseXRef44truefalsetruefalsetruefalsefalsefalsefalse3measurement uncertaintytrueNormal44Texttruefalsefalsefalsefalsefalsefalsefalsefalse0 of both emissions and mitigation activities such as AFOLU initiatives. The net effect would be that the CTM would undoubtedy increase mitigation costs in some sectors but in context of increased funding not impose prohibitive barriers. falseNormal44truefalsefalsefalsetrue0003false1200DefaulttruefalsetruefalsetruefalseNormal00truefalseTextf684fe8c-04fc-4f96-9462-47a672d7cb6etruefalsefalsetruefalsefalsefalsefalsefalse06.2.7. trueNormal44Texttruefalsefalsetruefalsefalsefalsefalsefalse0CTM in context of NDC falseNormal44Texttruefalsefalsetruefalsefalsefalsefalsefalse0Financial SupportfalseNormal44007truefalsetruefalsefalse0003false1600Defaulttruetrue0000000000Arabicfalsefalse0Tabfalse3Section4a859ee4-b2b3-48ce-873d-b1cc5e2f78d9Paragraph7c63ba6e-437e-4229-981b-51ea644b4e09truefalseTexttruefalsefalsefalsefalsefalsefalsefalsefalse0falseNormal44Texttruefalsefalsefalsefalsefalsefalsefalsefalse0Much has already been discussed regarding the CTM in terms of finance - ultimately, it is the end-of-supply-chain purchaser that would be bearing the cost. falseNormal44truefalsefalsefalsetrue0003false1200DefaulttruefalsetruefalsetruefalseNormal00Paragraphe10217ee-a0c9-4549-86e2-cb8370202004truefalseTexttruefalsefalsefalsefalsefalsefalsefalsefalse0Individuals with a carbon footprint exceeding the 6 tonne CO2eq emissions relief threshold would pay a net balance of CAT accumulated throughout the supply chain. Those with carbon footprints not exceeding the emissions threshold would proportionately benefit according to the extent that their carbon footprint isfalseNormal44Texttruefalsefalsefalsefalsefalsefalsefalsefalse0 below the emissions threshold. falseNormal44truefalsefalsefalsetrue0003false1200DefaulttruefalsetruefalsetruefalseNormal00Paragraphadf622cf-85a8-41d5-be93-c2ecd33f50abtruefalseTexttruefalsefalsefalsefalsefalsefalsefalsefalse0Organisations such as public / government institutions (hospitals, schools etc) would pay end of supplyfalseNormal44Texttruefalsefalsefalsefalsefalsefalsefalsefalse0 chain carbon tax much as individuals except without any relief threshold - these organisations, along with a defined set of private enterprises would be permitted to offset their CAT liability via direct involvement in Carbon Additionality Schemes generating Carbon Additionality Certificates or by direct CAC purchase.falseNormal44truefalsefalsefalsetrue0003false1200DefaulttruefalsetruefalsetruefalseNormal00Paragraphd4179ef6-68b2-4a0d-9dcd-fbeb5b22e7bdtruefalseTexttruefalsefalsefalsefalsefalsefalsefalsefalse0Whereas rail travel in some countries has historically been low carbon by nature of electrification coupled with supply from, in some circumstances, purpose built hydro-electric schemes, the path to reducing overall emissions associated with aviation will be long term particularly if, beyond the coronovirus pandemic, the rate of increase in aviation resumes. Airline operators would have the option to absorb CAT duties arising from falseNormal45TextText81f435c5-2569-492c-9376-648ff2758685truefalsetruefalsetruefalsefalsefalsefalse3<?xml version="1.0" encoding="utf-16"?><ClipboardLinkObject xmlns:xsi="http://www.w3.org/2001/XMLSchema-instance" xmlns:xsd="http://www.w3.org/2001/XMLSchema"><PathName>C:\Documents and Settings\dave\My Documents\Docs\SilvaElm\EnvironmentalReporting\CarbonTaxationMechanism.sed</PathName><RelativePath /><DocumentIdentifier>42a2d6f3-4d7d-4d67-a0a5-c807378c4251</DocumentIdentifier><EntityIdentifier>f18dde1f-371c-4537-90ac-182a487ee5d1</EntityIdentifier><FileType>SenseDocument</FileType><LinkType>ExternalAbsolutePath</LinkType><LinkActivation>ProcessStart</LinkActivation><DisplayText>internal (scope 1) operations</DisplayText><Superscript>false</Superscript><Tooltip>Emissions by scope</Tooltip><Tag /><Attributes /></ClipboardLinkObject>falseXRef45truefalsetruefalsetruefalsefalsefalsefalse3internal (scope 1) operationstrueNormal45Texttruefalsefalsefalsefalsefalsefalsefalsefalse0 via carbon additionality reducing, in context of the previous falseNormal45TextTexte56601a6-afef-41c1-8ac9-399f95cd731dtruefalsetruefalsetruefalsefalsefalsefalse3<?xml version="1.0" encoding="utf-16"?><ClipboardLinkObject xmlns:xsi="http://www.w3.org/2001/XMLSchema-instance" xmlns:xsd="http://www.w3.org/2001/XMLSchema"><PathName>C:\Documents and Settings\dave\My Documents\Docs\SilvaElm\EnvironmentalReporting\CarbonTaxationMechanism.sed</PathName><RelativePath /><DocumentIdentifier>42a2d6f3-4d7d-4d67-a0a5-c807378c4251</DocumentIdentifier><EntityIdentifier>fe46d96d-e983-497d-a742-c9c7c4442e33</EntityIdentifier><FileType>SenseDocument</FileType><LinkType>ExternalAbsolutePath</LinkType><LinkActivation>ProcessStart</LinkActivation><DisplayText>London to Stockholm flight example</DisplayText><Superscript>false</Superscript><Tooltip>CAT applied to passenger flight fare</Tooltip><Tag /><Attributes /></ClipboardLinkObject>falseXRef-1truefalsetruefalsetruefalsefalsefalsefalse3London to Stockholm flight exampletrueNormal45Texttruefalsefalsefalsefalsefalsefalsefalsefalse0, CAT duty on the passenger fare to USD 2.7 from USD 19.88. The coronavirus pandemic has highlighted the willingness of investors to plough extrordinary amounts of finance into supporting aviation while much of the world's aircraft was grounded so why not into carbon additionality to demonstrate a verifiable commitment to offsetting emissions.falseNormal45truefalsefalsefalsetrue0003false1200DefaulttruefalsetruefalsetruefalseNormal00Paragraph25c95b47-94ba-43b3-8e83-2fe5de895224truefalseTexttruefalsefalsefalsefalsefalsefalsefalsefalse0It is worthwhile revisiting beef production. Ruminent livestock such as cattle are a major source of highly damaging methane (CH4) emissions. In context of IPCC accounting rules based on the GWP 100 year time horizon, falseNormal45TextText88b85d14-6490-489c-b8ee-74f0a275e494truefalsetruefalsetruefalsefalsefalsefalse3<?xml version="1.0" encoding="utf-16"?><ClipboardLinkObject xmlns:xsi="http://www.w3.org/2001/XMLSchema-instance" xmlns:xsd="http://www.w3.org/2001/XMLSchema"><PathName>C:\Documents and Settings\dave\My Documents\Docs\SilvaElm\EnvironmentalReporting\CarbonTaxationMechanism.sed</PathName><RelativePath /><DocumentIdentifier>42a2d6f3-4d7d-4d67-a0a5-c807378c4251</DocumentIdentifier><EntityIdentifier>bda79487-3d49-415b-9c0f-7c689f2d6989</EntityIdentifier><FileType>SenseDocument</FileType><LinkType>ExternalAbsolutePath</LinkType><LinkActivation>ProcessStart</LinkActivation><DisplayText>previous calculations</DisplayText><Superscript>false</Superscript><Tooltip>Beyond the Energy Sector</Tooltip><Tag /><Attributes /></ClipboardLinkObject>falseXRef45truefalsetruefalsetruefalsefalsefalsefalse3previous calculationstrueNormal45Texttruefalsefalsefalsefalsefalsefalsefalsefalse0 indicated that 1 kilogram of beef produces an average total supply chain GHG emission of 60kg amounting to USD 4.5 CAT and USD 0.45 for a falseNormal45TextText9a4e29ef-4621-47da-ae9b-13b378b9c7d5truefalsetruefalsetruefalsefalsefalsefalse3<?xml version="1.0" encoding="utf-16"?><ClipboardLinkObject xmlns:xsi="http://www.w3.org/2001/XMLSchema-instance" xmlns:xsd="http://www.w3.org/2001/XMLSchema"><PathName>https://www.cancer.org/healthy/eat-healthy-get-active/take-control-your-weight/controlling-portion-sizes.html</PathName><RelativePath /><DocumentIdentifier /><EntityIdentifier /><FileType>Uri</FileType><LinkType>ExternalAbsolutePath</LinkType><LinkActivation>ProcessStart</LinkActivation><DisplayText>recommended healthy eating 3 ounce</DisplayText><Superscript>false</Superscript><Tooltip /><Tag /><Attributes /></ClipboardLinkObject>falseXRef45truefalsetruefalsetruefalsefalsefalsefalse3recommended healthy eating 3 ouncetrueNormal45Texttruefalsefalsefalsefalsefalsefalsefalsefalse3 falseNormal45Texttruefalsefalsefalsefalsefalsefalsefalsefalse0(100 gram) portion. Adopting the proposed CTM approach of using a GWP 20 year time horizon, the increased emphasis on methane increases CAT to USD 10 for 1kg production and USD 1 for a portion. falseNormal45truefalsefalsefalsetrue0003false1200DefaulttruefalsetruefalsetruefalseNormal00Paragraph10f0b1c1-ba23-4673-bd74-cab818f4576dtruefalseTexttruefalsefalsefalsefalsefalsefalsefalsefalse0AfalseNormal45Texttruefalsefalsefalsefalsefalsefalsefalsefalse0 litre of petrol, the (Oil) well to wheels would attract carbon taxation of USD 0.22 comprising two components: falseNormal45truefalsefalsefalsetrue0003false1200DefaulttruefalsetruefalsetruefalseNormal00Numberb20ed9c7-ee54-4ab2-a061-bc6142a36f23truefalseTexttruefalsefalsefalsefalsefalsefalsefalsefalse01. trueNormal45Texttruefalsefalsefalsefalsefalsefalsefalsefalse02.31kg (USD 0.17 CAT as end-use CCT) direct emissions from combustionfalseNormal45truefalsefalsefalsefalse0000false000DefaultfalsefalsefalsefalsefalsefalseNormal000Number551eb357-af4b-453f-a7ee-76f3da86cf08truefalseTexttruefalsefalsefalsefalsefalsefalsefalsefalse02. trueNormal45Texttruefalsefalsefalsefalsefalsefalsefalsefalse00.64kg (USD 0.05 CAT) upstream emissions using an estimated 27% loading based on an average between 15 and 40 percent of combustion emissions. falseNormal45truefalsefalsefalsefalse0000false000DefaultfalsefalsefalsefalsefalsefalseNormal000Paragraph5ea1049f-3289-4c0c-b9d3-8fec99874ec7truefalseTexttruefalsefalsefalsefalsefalsefalsefalsefalse0falseNormal45Texttruefalsefalsefalsefalsefalsefalsefalsefalse0Ultimately, the amount of carbon tax paid by the individual would be to a greater or lesser extent a question of personal choice towards diverting expenditure to less GHG emissions intensive products and services. Similarly, carbon taxes paid by end purchaser organisations would fall onto the shoulders of their governing bodies and stakeholders to shift to less emissions intensive operations and upstream supply chains. With the CTM beyond individual government control, their role would be as domestic policy influencers to transform their countries in such a way as to meet realistic climate change commitments.falseNormal45truefalsefalsefalsetrue0003false1200DefaulttruefalsetruefalsetruefalseNormal00Paragrapha56933ea-1c3c-405b-8d2e-77c2fe3a71d2truefalseTexttruefalsefalsefalsefalsefalsefalsefalsefalse0Much as the CTM through its carbon added taxation would provide transparency of GHG emissions resulting from products and services, the reaction and level of acceptance of the CTM would reveal the level of commitment of individuals, the corporate world and governments their resolve in tackling climate change.falseNormal45truefalsefalsefalsetrue0003false1200DefaulttruefalsetruefalsetruefalseNormal00truefalseTextf684fe8c-04fc-4f96-9462-47a672d7cb6etruefalsefalsetruefalsefalsefalsefalsefalse06.2.8. trueNormal44Texttruefalsefalsetruefalsefalsefalsefalsefalse0CTM and the falseNormal44Texttruefalsefalsetruefalsefalsefalsefalsefalse0End of Supply Chain PurchaserfalseNormal44008truefalsetruefalsefalse0003false1600Defaulttruetrue0000000000Arabicfalsefalse0Tabfalse3truefalseText9879b8f8-9229-48e3-ab62-14f3d4742bfatruefalsefalsetruefalsefalsefalsefalsefalse06.2. trueNormal34Texttruefalsefalsetruefalsefalsefalsefalsefalse0Climate Financing in Monetary Figures falseNormal34002truefalsetruefalsefalse0003false1600Defaulttruetrue0000000000Arabicfalsefalse0Tabfalse2truefalseTextcc2c5a24-1b46-4ada-9b7b-15fdb2b5ebbetruefalsefalsetruefalsefalsefalsefalsefalse06. trueNormal30Texttruefalsefalsetruefalsefalsefalsefalsefalse0Carbon Taxation Mechanism: Climate Financing in Context of Carbon Added Tax and Carbon (Tax) Relief VouchersfalseNormal30006truefalsetruefalsefalse0003true1600Defaulttruetrue0000000000Arabicfalsefalse0Tabfalse1Sectionf41aa3e6-8009-4e59-9e9a-78e1d10f12d5Paragraph9a9a85eb-4f56-4fb6-a2c8-c9118c7c520etruefalseTexttruefalsefalsefalsefalsefalsefalsefalsefalse0The underlying message surrounding the worldwide failure in halting the rise of atmospheric greenhouse gases provides stark contrast to truly national environmental (e.g. Minimata Poisoning) disasters that may be overcome with appropriate political will. The Climate Crises requires genuine leadership and coordinated action on a global scale. Sadly and to the detriment of the less developed nations, the world's richest nations have very different political, economic and territorial agendas that continue to obstruct worldwidefalseNormal45Texttruefalsefalsefalsefalsefalsefalsefalsefalse0 action on a scale befitting the nature of the climate emergency.falseNormal45truefalsefalsefalsetrue0003false1200DefaulttruefalsetruefalsetruefalseNormal00Paragraphb99d48c2-0157-45e3-baad-c339f136c709truefalseTexttruefalsefalsefalsefalsefalsefalsefalsefalse0It is inevitable that implementation of the CTM involving CAT and CRV distribution would become heavily politicised both within and between nations. A working agreement between all nations would be required with dissenting nations subject to border carbon taxation tariffs just as non-compliant organisations wouldfalseNormal45Texttruefalsefalsefalsefalsefalsefalsefalsefalse0 be penalised. Furthermore, CRV distribution to the same dissenting nations would need to be withheld. falseNormal45truefalsefalsefalsetrue0003false1200DefaulttruefalsetruefalsetruefalseNormal00Paragraph002aced6-9498-47e2-90ab-2d030d714b09truefalseTexttruefalsefalsefalsefalsefalsefalsefalsefalse0It is instructive to compare the proposed value of CRV issue against the the falseNormal45TextText85ed403c-6aa1-40cd-bc02-6f7ef1f24245truefalsefalsefalsefalsefalsefalsefalsefalse0<?xml version="1.0" encoding="utf-16"?><ClipboardLinkObject xmlns:xsi="http://www.w3.org/2001/XMLSchema-instance" xmlns:xsd="http://www.w3.org/2001/XMLSchema"><PathName>https://www.oecd.org/dac/financing-sustainable-development/development-finance-data/ODA-2019-detailed-summary.pdf</PathName><RelativePath /><DocumentIdentifier /><EntityIdentifier /><FileType>Uri</FileType><LinkType>ExternalAbsolutePath</LinkType><LinkActivation>ProcessStart</LinkActivation><DisplayText>2019 OECD figures for Official Development Assistance (ODA)</DisplayText><Superscript>false</Superscript><Tooltip /><Tag /><Attributes /></ClipboardLinkObject>falseXRef-1truefalsefalsefalsetruefalsefalsefalsefalse32019 OECD figures for Official Development Assistance (ODA)trueNormal45Texttruefalsefalsefalsefalsefalsefalsefalsefalse0: Grants totalled 149.1 billion US Dollars whereas the proposed CRV issue totals 2538 bililon. Although a large proportion of the CRV distribution would be used to simply offsetfalseNormal45Texttruefalsefalsefalsefalsefalsefalsefalsefalse0 personal CAT charges, it is those with low incomes and/or living within subsistence economies such as populations within the Least Developed Countries (LDCs) that would benefit - according to the UN-OHRLLS statistics for 2017, the overall LDC population was approximately 1 billion with falseNormal46TextTextc879c4c7-53bb-4a42-b9c0-94bccd3fe9e6truefalsefalsefalsefalsefalsefalsefalsefalse0<?xml version="1.0" encoding="utf-16"?><ClipboardLinkObject xmlns:xsi="http://www.w3.org/2001/XMLSchema-instance" xmlns:xsd="http://www.w3.org/2001/XMLSchema"><PathName>https://data.worldbank.org/indicator/EN.ATM.CO2E.PC?locations=XL</PathName><RelativePath /><DocumentIdentifier /><EntityIdentifier /><FileType>Uri</FileType><LinkType>ExternalAbsolutePath</LinkType><LinkActivation>ProcessStart</LinkActivation><DisplayText>per capita CO2 emissions of 0.342 metric tonnes(2016)</DisplayText><Superscript>false</Superscript><Tooltip /><Tag /><Attributes /></ClipboardLinkObject>falseXRef-1truefalsefalsefalsetruefalsefalsefalsefalse3per capita CO2 emissions of 0.342 metric tonnes(2016)trueNormal46Texttruefalsefalsefalsefalsefalsefalsefalsefalse0 according to the World Bank. Even if the adult population was 75% of the total, then the CRV per capita distribution of 6 tonnes CO2-eq at a CAT rate of $75 per tonne amounts to over 300 billion USD representing a doubling of that granted to all ODA recipient countries while at the same time avoiding the falseNormal46TextText7a36b1d0-18fe-4524-aaf5-0494548c6d3atruefalsefalsefalsefalsefalsefalsefalsefalse0<?xml version="1.0" encoding="utf-16"?><ClipboardLinkObject xmlns:xsi="http://www.w3.org/2001/XMLSchema-instance" xmlns:xsd="http://www.w3.org/2001/XMLSchema"><PathName>https://www.eurodad.org/untying-aid-time-for-action</PathName><RelativePath /><DocumentIdentifier /><EntityIdentifier /><FileType>Uri</FileType><LinkType>ExternalAbsolutePath</LinkType><LinkActivation>ProcessStart</LinkActivation><DisplayText>heavy cost of tied aid</DisplayText><Superscript>false</Superscript><Tooltip /><Tag /><Attributes /></ClipboardLinkObject>falseXRef-1truefalsefalsefalsetruefalsefalsefalsefalse3heavy cost of tied aidtrueNormal46Texttruefalsefalsefalsefalsefalsefalsefalsefalse0. falseNormal46truefalsefalsefalsetrue0003false1200DefaulttruefalsetruefalsetruefalseNormal00Paragraphacbfad0a-878d-4fc6-84fb-0f929060ac55truefalseTexttruefalsefalsefalsefalsefalsefalsefalsefalse0Arguments for a falseNormal46TextText91685ff4-30f5-49a2-9442-62db23ab3e52truefalsefalsefalsefalsefalsefalsefalsefalse0<?xml version="1.0" encoding="utf-16"?><ClipboardLinkObject xmlns:xsi="http://www.w3.org/2001/XMLSchema-instance" xmlns:xsd="http://www.w3.org/2001/XMLSchema"><PathName>https://www.democracywithoutborders.org/7085/on-the-need-of-a-democratic-global-government/</PathName><RelativePath /><DocumentIdentifier /><EntityIdentifier /><FileType>Uri</FileType><LinkType>ExternalAbsolutePath</LinkType><LinkActivation>ProcessStart</LinkActivation><DisplayText>World Democratic Governing Body</DisplayText><Superscript>false</Superscript><Tooltip /><Tag /><Attributes /></ClipboardLinkObject>falseXRef-1truefalsefalsefalsetruefalsefalsefalsefalse3World Democratic Governing BodytrueNormal46Texttruefalsefalsefalsefalsefalsefalsefalsefalse0 to manage all aspects of GHG reduction and, on a wider basis, the tackling of Environmental Destruction and historic falseNormal46TextTexte9802051-ac39-49d9-995e-be889638a365truefalsefalsefalsefalsefalsefalsefalsefalse0<?xml version="1.0" encoding="utf-16"?><ClipboardLinkObject xmlns:xsi="http://www.w3.org/2001/XMLSchema-instance" xmlns:xsd="http://www.w3.org/2001/XMLSchema"><PathName>https://en.wikipedia.org/wiki/Global_environmental_inequality</PathName><RelativePath /><DocumentIdentifier /><EntityIdentifier /><FileType>Uri</FileType><LinkType>ExternalAbsolutePath</LinkType><LinkActivation>ProcessStart</LinkActivation><DisplayText>Environmental Inequality</DisplayText><Superscript>false</Superscript><Tooltip /><Tag /><Attributes /></ClipboardLinkObject>falseXRef-1truefalsefalsefalsetruefalsefalsefalsefalse3Environmental InequalitytrueNormal46Texttruefalsefalsefalsefalsefalsefalsefalsefalse0 are compelling. However, it is clear that opposition to such a body would be fierce judging by the falseNormal46TextText108a6535-7f73-40f4-a810-d267b6f20398truefalsefalsefalsefalsefalsefalsefalsefalse0<?xml version="1.0" encoding="utf-16"?><ClipboardLinkObject xmlns:xsi="http://www.w3.org/2001/XMLSchema-instance" xmlns:xsd="http://www.w3.org/2001/XMLSchema"><PathName>https://www.votervoice.net/mobile/JBS/Campaigns/69381/Respond</PathName><RelativePath /><DocumentIdentifier /><EntityIdentifier /><FileType>Uri</FileType><LinkType>ExternalAbsolutePath</LinkType><LinkActivation>ProcessStart</LinkActivation><DisplayText>climate denier sponsored misinformation</DisplayText><Superscript>false</Superscript><Tooltip /><Tag /><Attributes /></ClipboardLinkObject>falseXRef-1truefalsefalsefalsetruefalsefalsefalsefalse3climate denier sponsored misinformationtrueNormal46Texttruefalsefalsefalsefalsefalsefalsefalsefalse0 regarding the 1992 United Nations Rio Declaration on Sustainable Development. Also known as Agenda 21 (updated to 2030), it has been described as a falseNormal46TextText7921d41b-8be2-4ea6-ba4a-78ac0cf3670btruefalsefalsefalsefalsefalsefalsefalsefalse0<?xml version="1.0" encoding="utf-16"?><ClipboardLinkObject xmlns:xsi="http://www.w3.org/2001/XMLSchema-instance" xmlns:xsd="http://www.w3.org/2001/XMLSchema"><PathName>https://www.theguardian.com/commentisfree/2016/sep/14/agenda-21-is-conspiracy-theory-but-dont-dismiss-malcolm-roberts-as-a-harmless-kook</PathName><RelativePath /><DocumentIdentifier /><EntityIdentifier /><FileType>Uri</FileType><LinkType>ExternalAbsolutePath</LinkType><LinkActivation>ProcessStart</LinkActivation><DisplayText>"Utopian Socialist Nightmare"</DisplayText><Superscript>false</Superscript><Tooltip /><Tag /><Attributes /></ClipboardLinkObject>falseXRef-1truefalsefalsefalsetruefalsefalsefalsefalse3"Utopian Socialist Nightmare"trueNormal46Texttruefalsefalsefalsefalsefalsefalsefalsefalse0. In contrast to the resistance to Agenda 21 and the failure to agree "UN Global Pact for the Environment" in Nairobi in 2019, the formation of a new Global GHG Emissions Control body to include the governance and oversee of Emissions Trading, Carbon Offset schemes and application of Carbon Added Taxation appears a small step but giant leap for all life on planet earth - if it is good enough idea for the former UK Prime Minister Gorden Brown to call for the creation of a temporary Global Government in March 2020 to falseNormal46TextText1109f0ef-a685-41d9-a356-dc29c8cf6292truefalsefalsefalsefalsefalsefalsefalsefalse0<?xml version="1.0" encoding="utf-16"?><ClipboardLinkObject xmlns:xsi="http://www.w3.org/2001/XMLSchema-instance" xmlns:xsd="http://www.w3.org/2001/XMLSchema"><PathName>https://www.globalgovernmentforum.com/ex-uk-pm-gordon-brown-calls-for-global-government-to-tackle-coronavirus-pandemic/</PathName><RelativePath /><DocumentIdentifier /><EntityIdentifier /><FileType>Uri</FileType><LinkType>ExternalAbsolutePath</LinkType><LinkActivation>ProcessStart</LinkActivation><DisplayText>tackle the coronavirus pandemic</DisplayText><Superscript>false</Superscript><Tooltip /><Tag /><Attributes /></ClipboardLinkObject>falseXRef-1truefalsefalsefalsetruefalsefalsefalsefalse3tackle the coronavirus pandemictrueNormal46Texttruefalsefalsefalsefalsefalsefalsefalsefalse0 then such a body must be possible. falseNormal46truefalsefalsefalsetrue0003false1200DefaulttruefalsetruefalsetruefalseNormal00Paragraphbf0dfb75-b40e-4e65-9254-34764ccb77ectruefalseTexttruefalsefalsefalsefalsefalsefalsefalsefalse0It remains to be seen if the next UN Climate Change (Conference of the Parties - COP26) Conference now rescheduled for November 2021 in Glasgow, UK will lead to a reversal from the past failures to halt the rise in atmospheric GHG emissions. indeed, the current UK Prime Minister, Boris Johnson , infamous at least in the UK if not internationally for his U-Turns on response to Covid-19 should endeavour a much needed U-Turn in these talks to achieve real progress towards climate change mitigation.falseNormal46truefalsefalsefalsetrue0003false1200DefaulttruefalsetruefalsetruefalseNormal00truefalseText69548dbb-220f-4567-9a46-02c085f035bbtruefalsefalsetruefalsefalsefalsefalsefalse07. trueNormal45Texttruefalsefalsetruefalsefalsefalsefalsefalse0World Government and Environmental InequalityfalseNormal45007truefalsetruefalsefalse0003false1600Defaulttruetrue0000000000Arabicfalsefalse0Tabfalse1Sectionf047f281-76e9-467d-aa42-89f978aaecb8Paragraph5133a7f6-a0f4-4066-b27f-9c915884af00truefalseTexttruefalsefalsefalsefalsefalsefalsefalsefalse0 The front cover headlines of the falseNormal46TextText6c71ae86-ee3d-4adb-ab34-70635352d91ftruefalsefalsefalsefalsefalsefalsefalsefalse0<?xml version="1.0" encoding="utf-16"?><ClipboardLinkObject xmlns:xsi="http://www.w3.org/2001/XMLSchema-instance" xmlns:xsd="http://www.w3.org/2001/XMLSchema"><PathName>https://www.resurgence.org/grafix/ecologist/covers/600/1999-03.jpg</PathName><RelativePath /><DocumentIdentifier /><EntityIdentifier /><FileType>Uri</FileType><LinkType>ExternalAbsolutePath</LinkType><LinkActivation>ProcessStart</LinkActivation><DisplayText>Climate Crisis issue of the Ecologist Apr/May 1999</DisplayText><Superscript>false</Superscript><Tooltip /><Tag /><Attributes /></ClipboardLinkObject>falseXRef-1truefalsefalsefalsetruefalsefalsefalsefalse3Climate Crisis issue of the Ecologist Apr/May 1999trueNormal46Texttruefalsefalsefalsefalsefalsefalsefalsefalse0 are as resounding now as they were in 1999. With the editorial by Edward and Zac Goldsmith, the Ecologist publication made unimaginably grim reading then and even grimmer now in 2020 in the context of current world events - a return to business as usual following the Covid-19 pandemic will just raise the stakes even further for climate catastrophe. 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Minamata disaster - 50 years onfalseNormal-1truefalsetruefalsefalse0003false1200DefaulttruefalsetruefalsetruefalseNormal00Paragraphe0f5dc04-2f4c-43ae-96d8-b8f9ff1f17c4truefalseTextbf6b3195-0dfe-4891-8003-90ca47a82ce4truefalsefalsefalsefalsefalsefalsefalsefalse0It is now 50 years since the most horrific mercury poisoning disaster the world has ever seen took place in Minamata, Japan.falseNormal-1truefalsetruefalsefalse0003false1200DefaulttruefalsetruefalsetruefalseNormal00Paragraph83365f94-27f7-4281-bd61-bced4684070btruefalseText2cd36756-8079-41cd-b714-a872c7f7fa5ftruefalsefalsefalsefalsefalsefalsefalsefalse0In May 1956, four patients from the city of Minamata on the west coast of the southern Japanese island of Kyushu were admitted to hospital with the same severe and baffling symptoms. 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The over reliance on fossil fuel for economic growth and development has destroyed the ozone layer and has exposed plant-earth to significant threats of climate change effects such as violent storms, droughts, sea-level rise, floods, and desertification among many others. Since the entry into force of the United Nations Framework Convention on Climate Change (UNFCCC) in March 1994 and the adoption of the Kyoto Protocol (the world's first GHG emissions reduction treaty) in 1997, the world has been searching for effective ways and means of mitigating the adverse effects of global warming. It would appear that the breakthrough came in December 2015 when 195 countries came together for the first time and agreed to take universal action to reduce global warming to well below 2°C, achieve net zero emissions, and increase climate change impact resilience. 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Indiahttps://www.researchgate.net/publication/267687877_Estimates_of_Emissions_from_Coal_Fired_Thermal_Power_Plants_in_IndiaTexttruefalsefalsefalsefalsefalsefalsefalsefalse0Mittal,Moti,L, Chhemendra Sharma, and Richa Singh. trueNormal55Texttruefalsefalsefalsefalsefalsefalsefalsefalse02012. trueNormal55Texttruefalsetruefalsefalsefalsefalsefalsefalse0Estimates of Emissions from Coal Fired Thermal Power Plants in India. trueNormal55Texttruefalsefalsefalsefalsefalsefalsefalsefalse0University of South Florida, NPL New Delhi. trueNormal55Texttruefalsefalsefalsefalsefalsefalsefalsefalse0[online]. trueNormal55Texttruefalsefalsefalsefalsefalsefalsefalsefalse0[viewed 18 May 2021]. trueNormal55Texttruefalsefalsefalsefalsefalsefalsefalsefalse0Available from: https://www.researchgate.net/publication/267687877_Estimates_of_Emissions_from_Coal_Fired_Thermal_Power_Plants_in_IndiatrueNormal55Texttruefalsefalsefalsefalsefalsefalsefalsefalse0Moti L Mittal, Chhemendra Sharma and Richa Singh, trueNormal-1Texttruefalsefalsefalsefalsefalsefalsefalsefalse0"Estimates of Emissions from Coal Fired Thermal Power Plants in India " trueNormal-1Texttruefalsetruefalsefalsefalsefalsefalsefalse0University of South Florida, NPL New Delhi trueNormal-1Texttruefalsefalsefalsefalsefalsefalsefalsefalse0(trueNormal-1Texttruefalsefalsefalsefalsefalsefalsefalsefalse018 May 2021)trueNormal-1Texttruefalsefalsefalsefalsefalsefalsefalsefalse0<https://www.researchgate.net/publication/267687877_Estimates_of_Emissions_from_Coal_Fired_Thermal_Power_Plants_in_India>.trueNormal-1en-GB2021-05-1842a2d6f3-4d7d-4d67-a0a5-c807378c4251truefalseCategorytrueReferenceTexttruefalsefalsefalsefalsefalsefalsefalsefalse0Emissions UncertaintyfalseNormal-1GenCon64b8fe4b-5085-4c63-be14-8023dfb69107Referenceaff2b15a-233e-470d-9a4a-3efad93e79e5truefalseTexttruefalsefalsefalsefalsefalsefalsefalsefalse0How do you explain Additionality?falseNormal-1truefalsetruefalsefalse0003false1200DefaulttruefalsetruefalsetruefalseNormal00Documenttrue00NoteCitationSourcecaec3800-6eee-413e-9f9b-54538318df6etruefalse00WebsitesPerson:Gillenwater,Michael2012-01-25Dave EwinsSilva Elm Ltd02/11/2020 08:49:36License: This document is issued under Terms of Use of information available from the Silva Elm website: http://www.silvaelm.com/terms-of-use.shtml For comments regarding this document please email: ctm@silvaelm.com dave10/10/2021 09:24:321.0Document00swissCalibrifalse1modernCourier Newtrue2swissMicrosoft Sans Seriftrue3romanTimes New Romantrue4romanSymboltrue5nilWingdingsfalseansi12truetrueA421025251212297falsefalsetruefalsefalsetruefalsetruefalse720Defaulttrue

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