That's clearly true. Otherwise, why would the fossil fuel and related industries be spending so much money fighting any attempts to put a price on carbon or otherwise regulate it?

I agree. We need regulations to change and that includes both taxes and subsidies which are the main topics of the article and the top comment respectively. But in order to change those things, we need political will and that political will comes from self discipline.

Any regulation on corporate behavior is ultimately just a proxy for regulation on individuals (because it's often easier to regulate corporations, as they tend to be more accountable). Corporations will discipline themselves if the demand for their product goes away.

Who writes and enactsn the regulation?

> tragedy of the commons is solved by regulation

Tragedy of the commons is caused by regulation. That's how you get commons in the first place—resources that everyone is allowed to use but no one has any investment in. It's solved by allowing the commons to be homesteaded and converted to private ownership.