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Décarbonisation

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Décarbonisation

Aerial view of illuminated night-time city highways with dynamic light trails and bustling traffic.
Décarbonisation

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, displacing ~1.2 mb/d oil equivalent), efficiency gains (MPG improvements offsetting VMT growth), and behavioral shifts, not dominantly by 15-minute city models. The 15-minute city (proximity-based urbanism) and smart digitalized local economies contribute secondarily via…
3 jours ago0Comments

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Décarbonisation

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 by STEELLDY is a next-generation proprietary benchmark specifically designed to address the transparency and standardization gaps characterizing the voluntary carbon credit market. Unlike traditional indices, which are limited to price aggregations or transaction volumes, the…
mai 21, 20260Comments

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Décarbonisation

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 the physical holding of the underlying credits, by using derivative mechanisms such as futures contracts, total return swaps, or price oracles that replicate the performance of a carbon market benchmark index. This structure offers advantages…
mai 19, 20260Comments

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Décarbonisation

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 carbon credits with heterogeneous characteristics, structured as a mutual fund or a collective investment vehicle. This form of tokenization allows for the pooling of risks specific to each carbon credit and offers increased liquidity compared…
mai 18, 20260Comments

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Décarbonisation Digitalisation

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 the most fundamental form of carbon credit tokenization, representing a digital claim on a physical carbon credit held in custody by an accredited custodian. This structure ensures a one-to-one correspondence between the issued token and…
mai 15, 20260Comments

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Décarbonisation

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 Substance-Based Income Exclusion (SBIE), is one of Pillar Two's key mechanisms for preserving the attractiveness of productive investments. It allows a portion of the GloBE income subject to tax to be excluded from the calculation,…
mai 14, 20260Comments

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Décarbonisation

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 quality benchmark in the carbon market. CCP-qualified credits must satisfy three fundamental criteria: additionality (the emission reductions would not have occurred without the financial incentive of the carbon credit), permanence (the reductions are irreversible over…
mai 12, 20260Comments

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Décarbonisation

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 and blockchain infrastructures. The typical protocol involves: (i) the verification and custody of carbon credits in a traditional registry account; (ii) the issuance of representative tokens on a public or permissioned blockchain, with a 1:1…
mai 12, 20260Comments

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Décarbonisation Transition énergétiqueTransition énergétique

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 carbon credit investment. This analysis, based on quantitative modeling and international tax doctrine, demonstrates three key effects: Pillar Two erodes the tax value of tokenized carbon credits by neutralizing non-refundable tax credits and ESG incentives…
mai 9, 20260Comments

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