Guidelines for setting a net zero-aligned internal carbon price
With over 3,600 companies — including nearly half of the world's 500 largest corporations — either using or planning to implement internal carbon pricing, the question is no longer whether to adopt this approach, but how to do it effectively.
This guide, co-authored by experts from Patch, BCG, and the University of Oxford, delivers actionable insights for setting a net zero-aligned internal carbon price (ICP).
Drawing from real-world case studies including Microsoft's groundbreaking carbon fee program, BCG's tiered pricing model, and Autodesk's evolving carbon fund, this paper provides the strategic framework sustainability leaders need to transform carbon from a cost center into a catalyst for business transformation.

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• Five foundational principles for designing an ICP that delivers measurable impact and aligns with science-based net zero targets
• Proven pricing methodologies from social cost of carbon to marginal abatement curves, with guidance on when and how to apply each approach
• Implementation strategies that embed carbon pricing into core business processes, from capital allocation to procurement decisions
• Real-world case studies revealing how Microsoft, BCG, and Autodesk transformed their operations through strategic internal carbon pricing