Scholars and practitioners claim that the two major advantages of the benchmarking approach over grandfathering are, firstly, that the benchmarking approach serves as the link between firms' emissions intensity and the allowances received and, secondly, under the benchmarking scenario, demand-side ...
[32] claim that a hidden potential for cost reduction lies in the overhead costs. The savings may be achieved mainly by more accurate fixed-cost allocations to different cost centers Processes 2017, 5, 64 5 of 18 and actions. Furthermore, Williamson [33] regards that a new business model...