We surveyed 15 countries where sites owned by a major pharmaceutical company are located. The target sites include the United States, India, Indonesia, Egypt, Canada, South Korea, Spain, Taiwan, the Czech Republic, China, Germany, Pakistan, France, Brazil, and Vietnam to determine the status of carbon tax implementation (including information on tax rates) and the future outlook by around 2050.

The survey was conducted in cooperation and collaboration with consultants belonging to the Inogen Alliance, an overseas network of sustainability professionals.

Although the issue of climate change is a global issue, countermeasures against it vary widely in great differences between countries and regions than expected. In addition to the carbon tax, there are also emission trading schemes, the latter of which have begun to transcend administrative boundaries such as national and regional boundaries. It was confirmed that some European countries have introduced their own carbon tax while participating in the EU emissions trading scheme.