Apart from economics, there are also companies, for which energy efficiency and
VAs are part of their green profiling. These companies often do more than what is
required by them in the VA. A few such companies on which the ETS apply have
expressed an interest in keeping their VAs if and when the CO2 tax is lifted from
their process energy use (Josefsen and Stege, 2006). The business motive for that
choice is green profiling.