ACHIEVING CARBON NEUTRALITY THROUGH THE INTRODUCTION OF TAXATION TOOLS
Zh. P. Alexandrova, S.A. Kat
Kuban State Technological University
Abstract. The ESG-agenda is becoming more significant, the authorities and large corporations are paying more attention to the greening of business. The issue of decarbonization of the economy has become acute at the international level after the entry into force of the Paris Climate Agreement in 2016. The purpose of the work: to study the proposed initiatives to achieve carbon neutrality and to study the impact of carbon regulation mechanisms on the development of industry in Russia, in accordance with it, the following tasks are formed: to describe the mechanism of cross-border carbon regulation (Carbon Border Adjustment Mechanism, CBAM), to give an economic assessment of the impact of industrial sectors in Russia, as well as to consider domestic initiatives to create carbon regulation.
Keywords: sustainable development, carbon border adjustment mechanism, carbon footprint, carbon tax, carbon regulation.