Sustainability
CBAM
We prepare you for the Carbon Border Adjustment Mechanism (CBAM/SKDM) transition and definitive periods—building sector scope clarity, embedded emissions data, reporting infrastructure and supply-chain readiness together.
What is CBAM / SKDM?
The Carbon Border Adjustment Mechanism (CBAM) is the EU’s regulation on imports of products at risk of carbon leakage. It creates obligations based on the carbon intensity of production, supporting European Green Deal goals and fair competition. The transitional period began on 1 October 2023 and ended on 31 December 2025; the definitive regime with financial obligations applies from 1 January 2026.
Sectors and reporting
- Covered sectors: cement, electricity, fertilisers, iron & steel, aluminium, hydrogen
- Product scope check against Annex I / CN codes
- Direct and indirect embedded emissions data
- Country of origin, installation and quantity data
- Net carbon price paid in the country of origin
- Annual declaration and certificate management in the definitive period
- Supply-chain carbon data and compliance processes
How we proceed
- Product and sector scope analysis
- Identify emission data needs and gaps
- Reporting infrastructure and data verification readiness
- Supplier data collection and contractual alignment
- Declaration, certificate and penalty-risk management
How we support you
We treat CBAM not as a one-off form exercise, but as a compliance programme that combines export continuity, cost visibility and supply-chain data discipline.
Frequently asked questions
Who does CBAM affect?
Producers exporting to the EU in priority sectors (cement, iron & steel, aluminium, fertilisers, electricity, hydrogen, etc.) and actors in the import chain should follow the process closely.
Has the transitional period ended?
The transitional period ended on 31 December 2025; the definitive regime with financial obligations applies from 1 January 2026. Follow official EU sources for the live calendar.
Is a corporate carbon inventory enough for CBAM?
A corporate inventory provides the foundation; CBAM needs product/shipment-level embedded emissions and supplier data. Both must be joined under one discipline.
How long does preparation take?
It depends on product scope and data gaps. Scope analysis and a data plan are often set within a few weeks; supplier data maturity drives the rest.
What you gain
- Reporting readiness for EU market access
- Visibility of embedded emissions and costs
- Clear data and accountability in the supply chain
- Reduced penalty and non-compliance risk