Corporate carbon footprint and taxation

Issues : Businesses are a major source of France’s greenhouse gas emissions. Following the breakdown by product proposed by the Commissariat général au développement durable, in 2018 around 74% of the country’s carbon footprint was generated by the commercial sector, with the remainder coming from direct emissions from households and public services. However, in studies on the distribution of the carbon footprint, the scale often favored is that of households, to which are then attributed the emissions of the companies producing and importing the goods they consume. As a result, several crucial aspects of the carbon footprint of companies, and above all its distribution between different companies, are little or not at all documented, even though they represent essential levers for action for public policy. Project description : The aim of this project is to accurately document the CO2 emissions of French companies at an individual level, a crucial step in the development of effective and equitable public policies. The aim of this methodology is to arrive at a systematic framework for analyzing the distribution of corporate CO2 emissions, and its correlation with corporate exposure to any given fiscal or budgetary measure; this framework will thus make it possible to assess the environmental profile of companies according to whether they are more or less favored by any given fiscal or budgetary measure. Funding: Ademe IPP researchers associated with the project: Paul Dutronc-Postel, Laurent Bach, Arthur Guillouzouic, Clément Malgouyres, Rachel Paya, Hélène Ollivier Publication: This project was published as IPP note n°102.

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