An emerging sustainability practice is setting an internal price on carbon and making business units pay for their emissions. Almost 1,400 companies publicly acknowledged doing it, according to the Carbon Disclosure Project. Disney, General Motors and Shell are among them, although these did not report the inclusion of business travel. Microsoft, SAP and Sopra Steria did.
Corporate internal carbon pricing is distinct from government-imposed carbon pricing models. A government entity may levy taxes on particular goods or services, like eco-taxes paid by air travelers in certain European countries. Or it may administer a "cap . . .