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MetricCarbon pricing and financial decisions

Internal carbon price by scheme

Measurement answer

What this metric measures

Internal carbon price by scheme is a structured disclosure of the price, use case, effective date and covered-emissions context for each separately identified internal decision-making scheme.

Specification

Metric specification

Result format
Structured table
Unit
Structured table — see field-level units
Reporting basis
Price effective date plus current-year coverage observation where reported
Aggregation
No averaging across schemes or addition of overlapping emissions coverage
Pillar
Environmental
Topic
Carbon pricing and financial decisions
Controlled domain
Sustainable finance
Entity type
Metric

Reporting boundary

One separately identified internal decision-making scheme and its declared application perimeter. Taxes, regulated allowance prices and generic market prices are excluded unless they are explicitly adopted as an input to the named internal scheme.

Cross-library identity

Library mappings and variants

These links compare quantity, population, boundary, period, unit, denominator, aggregation, dimensions, and method edition. Partial relationships are navigation aids only and never authorize observation reuse.

Verified source occurrences

Framework coverage

This is one canonical metric. The bindings below show every verified framework occurrence without creating duplicate metric pages. Edition, disclosure, role, and relationship remain source-specific.

  • Adopting Disclosure

    Australian Sustainability Reporting Standards

    internal-carbon-price
    Publisher
    Australian Accounting Standards Board
    Edition
    AASB S1 and AASB S2 September 2024; AASB S2025-1 December 2025 effective 1 January 2027
    Requirement
    Conditional
    Relationship
    Reuses Canonical Metric
    Mapping outcome
    Reused
    Source locator
    AASB S2 paragraphs 29(f) and 29(f)(ii)
    Open official framework source
  • Adopting Disclosure

    Canadian Sustainability Disclosure Standards

    internal-carbon-price
    Publisher
    Canadian Sustainability Standards Board
    Edition
    CSDS 1 and CSDS 2 issued December 2024; April 2026 CSDS 2 GHG amendments remain proposed
    Requirement
    Conditional
    Relationship
    Reuses Canonical Metric
    Mapping outcome
    Reused
    Source locator
    CSDS 2 paragraphs 29(f) and 29(f)(ii)
    Open official framework source
  • Adopting Disclosure

    CDP Full Corporate Questionnaire 2026

    internal-carbon-price-by-scheme
    Publisher
    CDP
    Edition
    Full Corporate Questionnaire and Reporting Guidance 2026 v1.3, revised 6 August 2026
    Requirement
    Conditional
    Relationship
    Reuses Canonical Metric
    Mapping outcome
    Reused
    Source locator
    Q5.10.1, numeric field 1 | Q5.10.1, numeric field 2 | Q5.10.1, numeric field 3
    Open official framework source
  • Adopting Disclosure

    European Sustainability Reporting Standards

    Source evidence
    Publisher
    European Commission
    Edition
    Consolidated text as of 1 January 2025
    Requirement
    Not Specified
    Relationship
    Defines Disclosure
    Mapping outcome
    Direct Evidence
    Source locator
    Binding Commission Delegated Regulation (EU) 2023/2772 consolidated 1 January 2025, ESRS E1-8
    Open official framework source
  • Adopting Disclosure

    European Sustainability Reporting Standards

    ESRS E1
    Publisher
    EFRAG
    Edition
    Taxonomy entry point dated 22 December 2023; package published 30 August 2024
    Requirement
    Not Specified
    Relationship
    Narrower Than
    Mapping outcome
    Cross Library Link
    Source locator
    ESRS E1; E1-8; paragraph AR 65; datapoint E1-8_09; taxonomy concept esrs_DisclosureOfHowCarbonPriceUsedInInternalCarbonPricingSchemeIsConsistentWithCarbonPriceUsedInFinancialStatementsExplanatory
    Open official framework source
  • Adopting Disclosure

    HKFRS Sustainability Disclosure Standards

    internal-carbon-price
    Publisher
    Hong Kong Institute of Certified Public Accountants
    Edition
    HKFRS S1 and HKFRS S2 issued 12 December 2024; February 2026 GHG amendments effective 1 January 2027
    Requirement
    Conditional
    Relationship
    Reuses Canonical Metric
    Mapping outcome
    Reused
    Source locator
    HKFRS S2 paragraphs 29(f) and 29(f)(ii)
    Open official framework source
  • Adopting Disclosure

    IFRS S2 Climate-related Disclosures

    2971127a-022e-4340-8226-d50f49c08b31
    Publisher
    IFRS Foundation / International Sustainability Standards Board
    Edition
    Issued June 2023
    Requirement
    Not Specified
    Relationship
    Reuses Canonical Metric
    Mapping outcome
    Reused
    Source locator
    PDF page 17, paragraph 29(f)(ii)
    Open official framework source
  • Adopting Disclosure

    IFRS S2 Climate-related Disclosures

    fe037e25-7509-4115-84b4-599918d2f5b6
    Publisher
    IFRS Foundation / International Sustainability Standards Board
    Edition
    Issued June 2023
    Requirement
    Not Specified
    Relationship
    Reuses Canonical Metric
    Mapping outcome
    Reused
    Source locator
    page 16, section (f)
    Open official framework source
  • Adopting Disclosure

    IPSASB SRS 1 Climate-related Disclosures

    internal-carbon-price
    Publisher
    International Public Sector Accounting Standards Board
    Edition
    IPSASB SRS 1, issued January 2026; effective 1 January 2028
    Requirement
    Conditional
    Relationship
    Reuses Canonical Metric
    Mapping outcome
    Reused
    Source locator
    paragraph 28(f)(i)-(iii) | paragraphs AG87-AG88
    Open official framework source
  • Adopting Disclosure

    SSBJ Sustainability Disclosure Standards

    climate-83-internal-carbon-price
    Publisher
    Sustainability Standards Board of Japan
    Edition
    Application, General and Climate Standards amended 13 March 2026; Practical Standard No. 1 issued 11 June 2026
    Requirement
    Not Specified
    Relationship
    Reuses Canonical Metric
    Mapping outcome
    Reused
    Source locator
    Climate Standard paragraph 83; cross-industry metric category
    Open official framework source
  • Adopting Disclosure

    Aotearoa New Zealand Climate Standards

    nz-cs1-22-g-internal-emissions-price
    Publisher
    New Zealand External Reporting Board
    Edition
    NZ CS 1, NZ CS 2 and NZ CS 3 issued 14 December 2022; NZ CS 2 consolidated through November 2025 adoption amendments
    Requirement
    Conditional
    Relationship
    Reuses Canonical Metric
    Mapping outcome
    Reused
    Source locator
    NZ CS 1 paragraph 22(g)
    Open official framework source
  • Adopting Disclosure

    Türkiye Sustainability Reporting Standards

    internal-carbon-price
    Publisher
    Public Oversight, Accounting and Auditing Standards Authority
    Edition
    TSRS 1 and TSRS 2 effective 1 January 2024; TSRS 2 GHG amendments effective 1 January 2027
    Requirement
    Conditional
    Relationship
    Reuses Canonical Metric
    Mapping outcome
    Reused
    Source locator
    TSRS 2 paragraphs 29(f) and 29(f)(ii)
    Open official framework source
  • Adopting Disclosure

    UK Sustainability Reporting Standards

    internal-carbon-price
    Publisher
    UK Department for Business and Trade
    Edition
    UK SRS S1 and UK SRS S2, issued 25 February 2026 (final, voluntary use)
    Requirement
    Conditional
    Relationship
    Reuses Canonical Metric
    Mapping outcome
    Reused
    Source locator
    UK SRS S2 paragraph 29(f)(ii)
    Open official framework source

Value structure

Dimensions and units

Unit
Structured table — see field-level units
Reporting basis
Price effective date plus current-year coverage observation where reported

Unit meaning: This metric is reported as a structured table; each field carries the unit stated in the table fields below.

Table fields and units

  • Scheme identifier, scheme type and use case
  • Price statistic, effective date and trajectory
  • Carbon price ([ISO currency] per tCO₂e — currency per metric tonne of carbon dioxide equivalent)
  • Covered emissions (tCO₂e — metric tonnes of carbon dioxide equivalent covered by the scheme)
  • Coverage share (% of compatible Scope 1, Scope 2 or Scope 3 GHG emissions)
  • Scope, activity, geography, entity and reporting perimeter
  • Financial-statement use, assumptions and unavailable reason

Published dimensions

  • Internal carbon-pricing scheme row
  • Scheme identifier and type
  • Applied or average price statistic
  • Decision-making use case
  • Covered Scope 1, Scope 2 or Scope 3 emissions
  • Activity, geography, entity and reporting perimeter
  • Effective date and trajectory
  • Financial-statement consistency or use

Disclosure method

Formula information

Status
Not applicable
Formula type
Structured Disclosure

Disclosure form

No single formula

Populate the structured fields from qualifying source observations and retain each field-level unit, boundary, status, and method; do not collapse the disclosure into one calculated value.

Verified sources

Evidence and status sources

Sustopedia checked each record-specific claim directly against primary publisher material. Labels distinguish current measurement authority from future compatibility and corroborative, legal, edition, or method status context. Corroborative evidence can support a stated limitation but cannot establish the core measurement by itself.

Measurement evidence

  • Measurement evidenceChecked 15 August 2026

    Commission Delegated Regulation (EU) 2023/2772 supplementing Directive 2013/34/EU as regards sustainability reporting standards

    Publisher
    European Commission
    Edition
    Consolidated text as of 1 January 2025
    Locator
    Binding Commission Delegated Regulation (EU) 2023/2772 consolidated 1 January 2025, ESRS E1-8

    Supports: Official publisher reference linked specifically to the Sustopedia metric “Internal carbon price by scheme”; interpret it with the source-edition basis and limitations shown on this page.

    Open official source

Use with context

Interpretation boundaries

Method disclosures required

Source-edition basis: Binding Commission Delegated Regulation (EU) 2023/2772 consolidated 1 January 2025, ESRS E1-8; the adopted-pending July 2026 ESRS edition is compatibility evidence. AASB S2 September 2024 is corroboration only.

  • Scheme identifier, scheme type and decision-making use case
  • Applied or edition-specific average price statistic, ISO currency, price year, inflation basis and effective date
  • Carbon price stated as ISO currency per tCO₂e and spoken as currency per metric tonne of carbon dioxide equivalent
  • Covered emissions in tCO₂e, spelled out as metric tonnes of carbon dioxide equivalent covered by the scheme
  • Coverage-share numerator and compatible Scope 1, Scope 2 or Scope 3 emissions denominator
  • Activity, geography, entity and reporting perimeter
  • Price trajectory, source and critical assumptions
  • Consistency with or use in financial statements
  • Overlap controls preventing addition of covered emissions across schemes
  • Unavailable fields and reasons, never silently represented as zero
  • Governing ESRS edition and legal status at the reporting date

Record-specific limitations

  • A shadow price, hypothetical price, transfer price and internal fee have different meanings and uses.
  • Currency, price year, inflation basis, application and coverage vary and must remain explicit.
  • Prices from separate schemes are not averaged because their use cases and perimeters may differ.
  • Overlapping covered-emissions rows are not additive, and coverage shares require compatible scope denominators.
  • The adopted-pending ESRS edition changes the price statistic and does not repeat the current covered-volume field.

Interpret this metric with the stated reporting boundary, period convention, value shape, and unit. Results prepared with different boundaries or conventions may not be directly comparable.

Measurement evidence supports the core record-specific claims described above. Corroborative evidence can support limitations, while compatibility and status sources provide their separately labelled context. None of these cards by itself determines an organisation's legal applicability, filing readiness, assurance status, or compliance conclusion.