Assigning firm-level GHGE reductions based on national goals - Mathematical model & empirical evidence

We present a novel framework which enables the setting, measurement and tracking of the emissions performance of every commercial entity based on a single metric. We further present empirical evidence from the automotive industry to illustrate how the model helps to readily identify the low versus high performers. The model reveals one car company, i.e. BMW, that stands out as the industry benchmark by already exceeding the performance required by the 2025 US emissions target. The model proves successful in achieving the objectives of being: sciencebased, goal-driven, equitable, comparable and actionable, and as such can be readily used to accurately compare competitors from the same industry and provide the basis of a more equitable, performance-based carbon tax market.268