Особенности рыночного метода определения косвенных энергетических выбросов парниковых газов

Вестник Московского университета. Серия 6: Экономика. 2025. Т. 60. № 2. С. 222–251.

Ивашкин Д. С.

In the context of the climate change agenda, many companies set targets to reduce their carbon footprint and declare progress in achieving them in their non-financial reporting and corporate inventory of direct and indirect energy GHG emissions. The complexity of managing the latter is due to the fact that electricity consumed from the unified energy system cannot be labeled to identify its producer. To ensure the possibility of voluntarily choosing a specific energy supplier, there is a market-based approach when companies can purchase certificates of energy origin and take them into account when inventorying their indirect energy greenhouse gas emissions. The use of this method for Russia has become especially relevant after the launch of a full-fledged system for the circulation of certificates of origin of electricity in 2024. The objective of this paper is to present the results of a comprehensive analysis of international experience in applying the market-based approach and provide proposals for its improvement. The theoretical framework is based on foreign studies and analytical materials devoted to the topic of corporate accounting of energy-related greenhouse gas emissions. The problematic aspects of the application of the market-based approach are identified, including the goal-setting and meeting the criterion of additionality. Taken into account these aspects, the paper proposes tbe conceptual approach to accounting for certificates of energy origin within the corporate greenhouse gas emissions inventory by the corporate sector and regulatory authorities.

Keywords: market-based approach, indirect energy emissions, green certificates, certificates of energy origin, косвенные энергетические выбросы, рыночный метод, зеленые сертификаты, сертификаты происхождения энергии

Publication based on the results of: Energy of the Future: Russia's Energy Policy in the context of external shocks, low-carbon transformation of the global economy (2027)