As part of the EU’s Green Deal and its commitment to reducing carbon leakage, the Carbon Border Adjustment Mechanism (CBAM) has been introduced through Regulation (EU) 2023/956. CBAM applies to imports of carbon-intensive goods such as cement, iron and steel, aluminium, fertilisers, electricity, and hydrogen.During the transitional period (2023–2025), importers are required to submit quarterly CBAM reports, while from 2026, they must purchase and surrender CBAM certificates corresponding to the embedded emissions of imported goods. Transparent, accurate, and verified emissions data will be essential to ensure legal compliance and maintain trust across supply chains.
