Abstract
At the moment, the problem of climate change associated with greenhouse gases (GHG) emissions into the atmosphere is one of the most urgent in society. The article notes that over the past decades, in order to address issues related to the global climate agenda, economic liability mechanisms for emitters of greenhouse gases have been developed and improved. One of the innovations is the adoption by the European Parliament in 2021 of a mechanism for cross-border regulation through the introduction of an additional fee on goods that emit a large amount of GHG during the production process. At the international and national levels, a number of agreements and legislative acts have been adopted aimed at reducing emissions of climate-active gases and a number of organizations have been created dealing with issues in the field of carbon regulation. The paper presents a retrospective of the main documents aimed at regulating GHG emissions adopted in the Russian Federation. The authors have considered the fundamentals of methodological support of carbon regulation. It is shown that in order to determine the value of the full carbon footprint of economic and other activities, it is necessary to take into account the emission of greenhouse gases at all stages of the life cycle of products and services. The article talks about the existence of methods or software products, in addition to official ones, that allow calculating the carbon footprint of each person. It is noted that at the national level, the scope of mandatory accounting does not include GHG emissions associated with the company’s activities, but generated outside the territory of the reporting organization, which does not allow to estimate the actual value of the carbon load.