Guidelines for setting a net zero-aligned internal carbon price

More than 3,600 companies are either using or planning to implement internal carbon pricing (ICP) — including nearly half of the world’s 500 largest corporations. And with SBTi’s latest draft guidelines explicitly including ICP, the question is no longer whether to adopt this approach, but how to do it effectively.

This guide, co-authored by experts from Patch, BCG, and the University of Oxford, delivers actionable insights for setting a net zero-aligned internal carbon price.

Drawing from real-world case studies including Microsoft’s groundbreaking carbon fee program, BCG’s tiered pricing model, and Autodesk’s evolving carbon fund, this paper provides the strategic framework sustainability leaders need to transform carbon from a cost center into a catalyst for business transformation.