Schuddebeurs, Bram (2025) Internal Carbon Pricing within the Gasunie. Master thesis, Sustainable Entrepreneurship (SE).
|
PDF
Final-Thesis-Bram-Schuddebeurs.pdf Download (1MB) | Preview |
Abstract
As climate targets tighten, internal carbon pricing (ICP) is increasingly employed by companies to steer sustainable decision-making. This thesis explores the barriers and drivers associated with the application of an internal CO₂ price within Gasunie, a Dutch energy infrastructure company. Through qualitative interviews with internal stakeholders across departments, this study reveals how the mechanism is perceived, applied, and integrated into project evaluations and organizational processes. Key barriers identified include limited integration into operational and financial decision-making, complexity in scope 3 emissions accounting, and challenges related to trade-offs between sustainability and short-term cost-efficiency. Conversely, the ICP functions as a powerful communicative and decision-support tool, fostering awareness and aligning investment decisions with long-term environmental value. Opportunities lie in expanding the mechanism beyond CO₂ to broader sustainability metrics, refining its application across the value chain, and linking it to accountability structures and performance incentives. The findings contribute to academic literature on carbon pricing as an organizational instrument and provide practical guidance for enhancing the effectiveness and strategic impact of internal pricing mechanisms in the energy sector.
| Item Type: | Thesis (Master) |
|---|---|
| Name supervisor: | Folmer, E.C. |
| Date Deposited: | 14 Jul 2025 07:40 |
| Last Modified: | 14 Jul 2025 07:40 |
| URI: | https://campus-fryslan.studenttheses.ub.rug.nl/id/eprint/695 |
Actions (login required)
 |
View Item |