how much CO2 output there is from a refinery, sure, and fine them for it, but they will just raise the prices of end products to compensate for it.

If their polluting activities ultimately lead to fewer people buying their products because of that increased cost, maybe that's the financial incentive they need to clean up their act?

Though I don't hold my breath that big corporations are willing (or able) to think beyond next month's profit and instead look a year or 5 into the future sustainability of their enterprise (let alone their negative impacts on the society that they exist in)