A low carbon strategy for a sustainable value chain


Operations is an essential part of a value chain. Its emissions lead to increasing costs under ETS and energy taxation impacts, for example during the manufacturing process. In order to achieve a sustainable value chain, a thorough understanding of the embedded emissions and potential decarbonisation options is essential.

The introduction of carbon taxes and other green taxes and incentives will have a major impact on your value chain. This makes the Fit for 55 Package, presented by the European Commission on 14 July 2021, very relevant. The package introduces three main carbon pricing instruments: the EU emission trading system (EU ETS), the carbon border adjustment mechanism (CBAM) and the energy taxation directive (ETD). This should enable Europe to reduce domestic net greenhouse gas emissions by at least 55 percent by 2030 and become the world's first climate-neutral continent by 2050.

This third ESG animation outlines the potential impact and sketches some possible solutions for an overall business strategy fit for your value chain in a low carbon economy. So do watch our follow-up ESG animation on value chain and feel free to contact us to discuss your approach.

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Value chain - ESG and Tax

What does the energy transition, the 'Fit for 55 package' and increased carbon pricing mean for your value chain? In this animation, we explain it to you. More animations will follow in the coming weeks, with deep dives into hydrogen, mobility and more. Ready to optimise your value chain? Let's talk!

This animation is a deep dive into the value chain and follows our introductory ESG animation and the first deep dive into carbon pricing. Watch our previous ESG animation and 3 following deep dives into ESG topics!

  1. Carbon pricing
  2. Value chain
  3. Hydrogen
  4. Mobility
  5. Future of Work

For more information on the Fit for 55 package, please visit Fit for 55: EU bets on energy savings and greener buildings to meet climate target.

For more information on the energy transition tax angles and our services, please visit Managing tax and energy transition.

Contact us

Chris Winkelman

Chris Winkelman

Energy - Utilities - Resources Industry, Tax, Partner, PwC Netherlands

Tel: +31 (0)65 154 18 97

Niels Muller

Niels Muller

Partner, Energy transition and sustainable energy, PwC Netherlands

Tel: +31 (0)65 160 08 61

Juliette Marsé

Juliette Marsé

Director (Tax) - Energy, Utilities & Resources, PwC Netherlands

Tel: +31 (0)63 419 61 08

Mohammed Azouagh

Mohammed Azouagh

Senior Manager - Tax, Sustainability and Incentives, PwC Netherlands

Tel: +31 (0)62 380 36 54

Sander Borremans

Sander Borremans

Senior Manager Indirect Taxes, PwC Netherlands

Tel: +31 (0)61 029 42 75

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