A green dividend is akin to an equity contribution to the carbon equity of the reporting entity. A green dividend take place when the shareholders of the reporting entity formally decide and instruct the reporting entity to invest a given amount of its profit into climate mitigation actions that the company would have not undertaken solely based on financial considerations.<\/p>\n\n\n\n
This models assumes that in its commitment to fund for non-financially viable projects that aim at addressing climate change, the reporting entity is settling its liability which is recorded under the line item \u201cUnpaid Carbon used by the company\u201d<\/p>\n\n\n\n
The amount of green dividend decided by a company is initially booked in the carbon equity of the reporting entity. An equivalent counter booking is recorded in the line item \u201cUnpaid-carbon used by the company\u201d, thereby reducing this liability.<\/p>\n\n\n\n
A Green Dividend is the only option available to a reporting entity to reduce the liability booked under \u201cUnpaid-carbon used by the company\u201d<\/p>\n\n\n\n
For more information and example of green dividend please see www.green-divid<\/a>end.com <\/a><\/p>\n","protected":false},"author":1,"comment_status":"open","ping_status":"closed","template":"","format":"standard","meta":{"_bbp_topic_count":0,"_bbp_reply_count":0,"_bbp_total_topic_count":0,"_bbp_total_reply_count":0,"_bbp_voice_count":0,"_bbp_anonymous_reply_count":0,"_bbp_topic_count_hidden":0,"_bbp_reply_count_hidden":0,"_bbp_forum_subforum_count":0,"footnotes":""},"ht_kb_category":[24],"ht_kb_tag":[3,13,14],"class_list":["post-54","ht_kb","type-ht_kb","status-publish","format-standard","hentry","ht_kb_category-equity","ht_kb_tag-balance-sheet","ht_kb_tag-equity","ht_kb_tag-green-dividend"],"_links":{"self":[{"href":"https:\/\/recap.wiki\/index.php\/wp-json\/wp\/v2\/ht_kb\/54","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/recap.wiki\/index.php\/wp-json\/wp\/v2\/ht_kb"}],"about":[{"href":"https:\/\/recap.wiki\/index.php\/wp-json\/wp\/v2\/types\/ht_kb"}],"author":[{"embeddable":true,"href":"https:\/\/recap.wiki\/index.php\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/recap.wiki\/index.php\/wp-json\/wp\/v2\/comments?post=54"}],"version-history":[{"count":7,"href":"https:\/\/recap.wiki\/index.php\/wp-json\/wp\/v2\/ht_kb\/54\/revisions"}],"predecessor-version":[{"id":135,"href":"https:\/\/recap.wiki\/index.php\/wp-json\/wp\/v2\/ht_kb\/54\/revisions\/135"}],"wp:attachment":[{"href":"https:\/\/recap.wiki\/index.php\/wp-json\/wp\/v2\/media?parent=54"}],"wp:term":[{"taxonomy":"ht_kb_category","embeddable":true,"href":"https:\/\/recap.wiki\/index.php\/wp-json\/wp\/v2\/ht_kb_category?post=54"},{"taxonomy":"ht_kb_tag","embeddable":true,"href":"https:\/\/recap.wiki\/index.php\/wp-json\/wp\/v2\/ht_kb_tag?post=54"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}