Accounting for the cost of carbon: price for small and medium business not sky high

This report summarises the findings of industry research conducted by the National Centre for Sustainability (NCS) at Swinburne University of Technology from May to December 2009. The research program's primary aim was to quantify the impact of a carbon price on small-medium enterprises (SME) and map the responses of different industries to the challenges of operating in and adapting to a carbon constrained economy. Our approach to the research project focused on capturing the unique insight and experiences of the country's newest workforce---the Carbon Accountants. Detailed accounts of their work informed the economic modelling and cost forecasting presented in this report. This work was contextualized through interviews and focus groups and complemented by a nation-wide industry survey.