Advance notice: MyCIMA will be unavailable 19–23 April.
Please be aware that as of Monday 3rd April 2023 the ability to register as a new CIMA Candidate or re-activate your CIMA account has been suspended and will not be available until Tuesday 3rd May.
There will be a scheduled maintenance on Saturday, 1st of April at 17:30 BST to Sunday, 2nd of April at 9:00 BST. Users can still access MyCIMA to schedule or start an Exam but other MyCIMA services will not be available. Users will not be able access Study Planner, CGMA Store,, and Competency and Learning. In the meantime, we apologize for any inconvenience caused.

Mar 2011

Guide and commentary on the UK’s CRC energy efficiency scheme

The CRC was originally designed as a mandatory cap and trade scheme for emissions and is targeted at large organisations in the non energy intensive sector in the UK.

 Recent changes announced in the 2010 comprehensive spending review have changed the scheme to act as a levy on carbon emissions, at least in the short term.

This paper – one of a series of climate change guides from KPMG – discusses some of the possible causes and consequences of the scheme’s evolution and the implications on the estimated 14,000 organisations originally affected by it.

This is based on analysis of legislation during the last four years, and experience of educating the boards of nearly 400 clients and working directly with more than 60 scheme participants to help them ensure they comply and perform in the scheme.

Guide and commentary on the UK’s CRC energy efficiency scheme