If we accept that a carbon tax will be introduced regardless of whether we agree with it or not (and regardless of whether we agree with the science that justifies it); isn't the issue (and greater value for directors) for/from this forum:

Firstly, how corporations (and therefore directors and managers) can protect their corporation from any negative impacts of the tax and climate change? At this stage and based on the consensus on the issue demonstrated in this discussion and in the broader community, directors MUST accept the issue as one requiring a risk management strategy.

Secondly, how corporations (and therefore directors and managers) can take advantage of the opportunities that such a tax and envirnmental change will create?

Huffing and puffing about whether the policy and/or science is right or wrong is irrelevant unless you are able to affect public policy and change it - and I don't know whether that has been explicitly proposed in this discussion. If you can't change it, apply a probability to the liklihood of it happening and prepare your company for its realisation.

If as a director, you ignore the possibility of this issue affecting your corporation, its value and its impact on shareholders; then be prepared for the inevitable shareholder legal action against you for neligence. Do you really want to have that fight?