For approximately 80% of European companies, sustainability reporting has become optional. The cost of carbon has not. And this asymmetry raises a purely business-related question: how does carbon end up on the profit and loss (P&L) statement? By Răzvan Nica (BuildGreen / Carbon Tool) and Mathieu Gregori (ECONOS) The authors are founding members of New Economy Hub —the platform for expertise, tools, and people for companies navigating a changing economy—and facilitators in the COMPETITIV