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The UK climate change levy: good intentions but potentially damaging to business

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  • Ann Hansford
  • John Hasseldine
  • Thérèse Woodward

Abstract

The climate change levy (CCL) is an important part of the UK Government's response to being a signatory to the Kyoto agreement. Prior to the introduction of the levy there were sharply contrasting views, which ranged from Sir Robert May's view that it was ‘an opportunity, not a threat’ to the CBI's view that it should be an option of last resort. In order to consider the impact of the CCL on UK businesses, interviews were undertaken within one ‘not for profit’ and two commercial organizations to explore reactions to its introduction. The findings from the study suggest the primary foci of concerns are based upon increases to the cost base and threats to international competitiveness. Further, there is doubt that the ambitious targets signed up to by the UK Government are likely to be achieved, unless there are fundamental changes in support for businesses, or the targets are revised. Copyright © 2004 John Wiley & Sons, Ltd and ERP Environment.

Suggested Citation

  • Ann Hansford & John Hasseldine & Thérèse Woodward, 2004. "The UK climate change levy: good intentions but potentially damaging to business," Corporate Social Responsibility and Environmental Management, John Wiley & Sons, vol. 11(4), pages 196-210, December.
    • Handle: RePEc:wly:corsem:v:11:y:2004:i:4:p:196-210
    DOI: 10.1002/csr.66
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    References listed on IDEAS

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    1. Dirk Matten, 2003. "Symbolic politics in environmental regulation: corporate strategic responses," Business Strategy and the Environment, Wiley Blackwell, vol. 12(4), pages 215-226, July.
    2. Varma, Adarsh, 2003. "UK's climate change levy: cost effectiveness, competitiveness and environmental impacts," Energy Policy, Elsevier, vol. 31(1), pages 51-61, January.
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    Cited by:

    1. McLaughlin, Craig & Elamer, Ahmed A. & Glen, Thomas & AlHares, Aws & Gaber, Hazem Rasheed, 2019. "Accounting society's acceptability of carbon taxes: Expectations and reality," Energy Policy, Elsevier, vol. 131(C), pages 302-311.
    2. Yevhen Baranchenko & David Oglethorpe, 2012. "The Potential Environmental Benefits of Co‐Operative Businesses Within the Climate Change Agenda," Business Strategy and the Environment, Wiley Blackwell, vol. 21(3), pages 197-210, March.
    3. Yong Liu, 2018. "Exploring the Relationship between External Positive–Negative Pressures and the Carbon Management Behaviour of Industrial Firms," Corporate Social Responsibility and Environmental Management, John Wiley & Sons, vol. 25(4), pages 628-641, July.
    4. Konstantinos Evangelinos & Ioannis Nikolaou & Walter Leal Filho, 2015. "The Effects of Climate Change Policy on the Business Community: A Corporate Environmental Accounting Perspective," Corporate Social Responsibility and Environmental Management, John Wiley & Sons, vol. 22(5), pages 257-270, September.

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