Internal carbon pricing – A literature review

This thesis provides an in-depth examination of internal carbon pricing (ICP) through a structured literature review across three phases: pre-implementation, implementation, and post-implementation. The pre-implementation chapter assesses the external context influencing firms' adoption of ICP. The implementation chapter addresses the instrument's design and integration within corporate structures. The post-implementation chapter examines ICP’s environmental, financial, and managerial/reputational impacts. A concluding chapter presents a brief empirical study to substantiate key concepts discussed. This approach aims to present a comprehensive understanding of ICP, detailing both theoretical and practical insights for advancing corporate sustainability practices.