As the risks and impacts associated with climate change become more evident, there is increasing attention, discussion, and action related to carbon pricing. There are now more than 1,000 companies reporting that they price carbon internally or plan to do so in the next one to two years (up from 150 in 2014). A similar number of companies are advocating for government action.

This Executive Guide is designed for the hundreds of individuals who are now completing due diligence on carbon pricing on behalf of their companies. It has been shaped by input from dozens of such individuals, as well as other experts who have been implementing carbon pricing programmes within companies and/or advocating for government policies in countries around the world.