Paperwork trickery will be harder, as they can't be subsidiaries. So it has to be a real sale to a real external company. This takes time and money and basically means getting out of the refinery business. This doesn't change anything for the shell rotterdam facilities as they still need to co-operate.

Basically, in the worst case is just a number of months delay for all petro investments. While all the green stuff can go ahead. Already a real impact, even if it is not so big in that case as expected.

yeah they can't do the thing that the miners do and put all the pollution in a subsidiary that then goes bankrupt.

Well, they can, but then all the refineries are in a bankrupt subsidiary and the objective is achieved anyway ;)

It looks like the decision includes scope 3 emissions, so in your example the refining would be included, as well as the emissions from burning the petrol

The decision already applies to all of the 1100 holdings Shell has. The mother company is held responsible for all activities of the subsidiaries