To the first year of the carbon reduction commitment, organisations should carry out a number of actions to make best use of the scheme.

The organisation should forecast its business as usual emissions.
Cost-effective abatement options should be identified and implemented at the first opportunity. During the first few years of the carbon reduction commitment, the fixed price of £12 per tonne of CO2 provides a simple costing of opportunities.
Organisations should also monitor all included sources of emissions, to identify the potential future opportunities and risks.
During the first year, organisations should decide on a strategy for purchasing allowances with consideration for the perceived cost of allowances in future years. Having bought allowances in April 2011 the organisation will then need to report and surrender the year one allowances by the end of July 2011.

Organisations will need to make careful allowance for the cash flow implications of purchasing allowances that are subsequently tied up approximately 6 months before they are returned with either bonus payments or penalty deductions attached.

During the second year of the carbon reduction commitment scheme, organisations will need to carry out similar operations as those outlined above. However, they will also need to make either balancing sales all purchases on the secondary market to adjust their allowances before reporting and surrendering by the end of July 2012.