4.5.1. Subsidies, awards
In many countries, capital investments for environmental protection and projects for environmental management enjoy subsidies,
tax exemptions or other advantages. Subsidies should be quoted here, as they mean actual income. Tax exemptions and non-fiscal advantages should be calculated when determining the cost savings arising from investments and projects (see chapter 8) and not be quoted here.
Companies and their environmental managers sometimes receive external awards for their activities. When the prize is real money and not a symbol, the revenue should also be quoted here.