Climat

Toute l’actualité du monde sur le climat en France et dans le monde (innovations, IPO, rachat, IA, acteurs, fondateurs). Vidéos, analyses, commentaires et interviews.

Transition Risks and Fuel Demand Reduction: Attribution to 15-Minute Smart Cities, Localized Smart Digitalized & Decarbonized Economies

Executive Summary Reduction in refined fuel demand (gasoline/diesel) is primarily driven by electrification (EV penetration ~25% global new sales 2025,…

2 jours ago

ESG/Fiscal Dimensions of Refiner Margin Squeeze: Carbon Pricing (Internal Shadow Prices) and Tax Loss Harvesting – TotalEnergies Case Study

1. Carbon Pricing Framework: Explicit (EU ETS) vs. Implicit/Internal Shadow Pricing TotalEnergies employs an internal carbon price (ICP)1 or shadow…

3 jours ago

The STEELLDY CCQI Index: Methodology and Function as a Fiscal Barometer. (a) Climate Credit Quality Index (CCQI) Architecture

1.1 Proprietary Multidimensional Benchmark Evaluating the Integrity, Durability, and Liquidity of Carbon Credits The Climate Credit Quality Index (CCQI) developed…

3 semaines ago

Synthetic Tokens : Stochastic Modeling of the Impact of Pillar Two (OECD) on Tax Engineering and the Valuation of Tokenized Carbon Investments

1.1 Replicating Carbon Price Exposure Without Physical Holding of Credits Synthetic tokens offer exposure to carbon credit prices without requiring…

4 semaines ago

Pool Tokens: Stochastic Modeling of the Impact of Pillar Two (OECD) on Tax Engineering and the Valuation of Tokenized Carbon Investments

1.1 Collective Structuring and Pooling of Heterogeneous Quality Carbon Credits Pool tokens represent a stake in a collective portfolio of…

4 semaines ago

Taxonomy and Characterization of Carbon Credit Tokens (CCTs)

1.1 Direct Ownership Tokens 1.1.1 On-chain Representation of Carbon Credits Held in Custody by the Investor Direct ownership tokens constitute…

1 mois ago

Specific Implications for Intangible Assets : Regulatory Fundamentals and Architecture of Pillar Two in France

1.1 Exclusion of Tokenized Carbon Credits from the Substance-Based Carve-Out (SBCO) The Substance-Based Carve-Out (SBCO), also referred to as the…

1 mois ago

Core Carbon Principles (CCP) and Quality Premium

The Core Carbon Principles (CCP), established by the Integrity Council for the Voluntary Carbon Market (ICVCM), constitute the most stringent…

1 mois ago

Tokenization of carbon assets: blockchain protocols, on-chain traceability, and fractionalization

The tokenization of carbon credits is based on a layered technological architecture that ensures interoperability between traditional carbon credit registries…

1 mois ago

Pillar Two’s Silent Killer: How GloBE Rules Decimate Tax Benefits for Tokenized Carbon Credits

The widespread implementation of OECD Pillar Two (GloBE rules) starting in fiscal year 2024-2025 fundamentally alters the economics of tokenized…

1 mois ago