Sunk costs and Abate: Difference between pages

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''Project appraisal''.
1.  ''Environmental policy - emissions.''  


Sunk costs are expenditure which has already taken place, or to which an organisation is already irrevocably committed.
To reduce or eliminate greenhouse gas emissions.


Sunk costs are irrelevant to project appraisal: "Sunk costs don't count."


:<span style="color:#4B0082">'''''Aviation is a hard-to-abate sector'''''</span>


A common mistake in project appraisal and analysis is the inclusion - in error - of sunk costs in the analysis.
:"The success of the [Heathrow sustainability-linked bond] was evidenced by the participation from SFDR Article 9 funds, which is rare for an issuer in a hard-to-abate sector."
 
:''ACT Deals of the Year Awards 2023: Bonds below £750m winner.''
 
 
2.  ''Nuisance - other sources of harm.''
 
To reduce or eliminate any other source of harm.




== See also ==
== See also ==
* [[Contribution analysis]]
* [[Abatement]]
* [[Incremental cash flows]]
* [[Article 6]]
* [[Opportunity cost]]
* [[Article 9]]
* [[Project appraisal]]
* [[Carbon credits]]
* [[Sunk cost fallacy]]
* [[Carbon footprint]]
* [[Carbon-neutral]]
* [[Carbon tax]]
* [[Corporate social responsibility]]
* [[Deforestation]]
* [[Degradation]]
* [[Direct emissions]]
* [[Downstream emissions]]
* [[Emissions]]
* [[Environmental concerns]]
* [[Fund]]
* [[Greenhouse gas]]
* [[Science Based Targets initiative]]
* [[Scope 1 emissions]]
* [[Scope 2 emissions]]
* [[Scope 3 emissions]]
* [[Sustainable Finance Disclosure Regulation]]  (SFDR)
 
 
==Other resource==
 
*[https://www.treasurers.org/hub/treasurer-magazine/act-doty23-bonds-below-750m-heathrow ACT Deals of the Year Awards 2023: Bonds below £750m winner - Heathrow]
 
[[Category:Accounting,_tax_and_regulation]]
[[Category:Financial_products_and_markets]]
[[Category:The_business_context]]


[[Category:Corporate_finance]]
[[Category:Accounting,_tax_and_regulation]]
[[Category:Financial_products_and_markets]]
[[Category:The_business_context]]

Latest revision as of 01:54, 30 March 2024

1. Environmental policy - emissions.

To reduce or eliminate greenhouse gas emissions.


Aviation is a hard-to-abate sector
"The success of the [Heathrow sustainability-linked bond] was evidenced by the participation from SFDR Article 9 funds, which is rare for an issuer in a hard-to-abate sector."
ACT Deals of the Year Awards 2023: Bonds below £750m winner.


2. Nuisance - other sources of harm.

To reduce or eliminate any other source of harm.


See also


Other resource

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