An interesting insight comes from the UK. The authorities are considering to add smaller companies and other entities to the EU Emissions Trading System (ETS), see BBC. They feel that CO2 reduction opportunities are not used enough, because there is no incentive.
They base this on work by the Carbon Trust. It is therefore interesting because the Netherlands and Germany were in favour of deleting the smaller companies from the ETS, because the gains were low and the administration cost high. The Dutch Organisation of SMEs (MKB) is also favoring to join the ETS:" Why can only large companies trade; and smaller companies need to take measures. The European Commission did not give a solution in the guidance for NAP-2; they want to solve this issue at a later stage.