The Government has several green tax options to encourage better business practice, but real change requires more than this, writes Frank Sangster.

Having ‘saved the world’ already in the last year during the financial crisis, Gordon Brown will look to repeat the feat this month at the UN climate change conference in Copenhagen, when 192 countries will meet to agree a successor to the Kyoto Protocol. Global leaders have been ramping up the rhetoric, with Brown recently declaring that negotiators had 50 days to save the world from global warming.