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The Role of Tax in Going Climate-Neutral

Continuing our series on the environment John Manning and Emma Ormond from the PricewaterhouseCoopers LLP environmental tax and regulation team look at the tax implications of 'going carbon-neutral'
Many businesses are seeking to reduce their impact on the environment by going carbon-neutral — that is reducing their carbon dioxide emissions as far as possible and then offsetting unavoidable emissions. Some companies are going a step further by linking moves to reduce their carbon footprint to other corporate responsibility and sustainability initiatives such as community action ethical sourcing and trading and waste reduction and recycling.
There is still a degree of cynicism regarding such moves but it is becoming ever clearer that many companies are taking this route because to quote MORI 'stakeholders increasingly expect organisations...

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