In our opinion as Carbon Border Adjustment Mechanism, unbeknownst to most, carbon pricing has existed for much longer. Finland became the first nation in the world to impose a carbon tax in 1990. Mechanisms for trading carbon have been developed for nearly 20 years. The European Union (EU) emission trading system (ETS)[1] was created in 2005 and is the first carbon market in history. It should, therefore, not be surprising that a variety of policies and strategies have been put forth and put into effect by governments throughout the world to combat climate change and achieve climate neutrality in the wake of the 2015 Paris Agreement, a treaty of international law whose signatories set emissions reduction targets.
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