The Carbon Border Adjustment Mechanism (CBAM) is the EU's carbon border adjustment mechanism. It complements the EU Emissions Trading System (EU ETS) by making hidden emissions in imported goods visible and subject to a carbon price – preventing the relocation of production to countries with lower climate standards and protecting European production sites from competitive disadvantages. The central challenge for companies: for CBAM-liable imports, organisations must collect reliable emission data across complex, often global supply chains. Primary data from foreign production sites that is economically advantageous is frequently difficult to obtain and must be verified before it can be used for CBAM reporting. At the same time, the costs arising from the purchase of CBAM certificates must be actively managed and integrated into pricing and planning. Companies are therefore faced with the task of establishing new processes, interfaces, and responsibilities for legally sound and economically viable CBAM management.
Cost transparency and planning certainty: CBAM compliance makes the CO₂ costs of your imports visible at an early stage – so they feed directly into pricing and budget planning, allowing financial risks to be managed proactively.
Market access and sanction avoidance: Companies that implement CBAM requirements professionally secure their access to the EU single market and avoid sanctions as well as supply disruptions.
Supply chain decarbonisation: A structured approach to CBAM promotes strategic procurement and supplier management – creating long-term efficiency gains, lower emissions, and a more resilient value chain.
We establish clear processes, reliable data structures, and practical scenario analyses to implement CBAM in a legally sound and economically advantageous way.
We support you with all the fundamental steps towards CBAM compliance – from applying for CBAM declarant status and gaining access to the CBAM register to preparing the annual CBAM declaration. Together, we define roles, responsibilities, and workflows so that all regulatory requirements are met systematically and deadlines are reliably observed. This creates a stable foundation on which further strategic CBAM activities can build.
Central to our work is building a solid data foundation that brings together all CBAM-relevant information. Default values can be used as a starting point – however, primary data from foreign production sites is generally more economically advantageous and must be verified by an accredited body. Key data requirements include procurement, customs, and emission data, which must be consistently integrated into a single report. We design suitable data and process structures, ensure clear interfaces, and thereby create the basis for robust, audit-ready CBAM reports.
CBAM introduces new, sometimes volatile costs that need to be managed strategically. We link emission, volume, and price information to create meaningful cost and scenario models. This allows the impact of different import structures, supplier changes, or decarbonisation measures to be quantified. Companies gain clarity on budget requirements, margin effects, and necessary price adjustments – and can align procurement, sales, and financial planning at an early stage while actively managing risks.
We do not treat CBAM in isolation, but embed it within your overarching climate and procurement strategy. We identify strategic levers for emission reductions in the supply chain, for selecting suitable suppliers, and for shaping long-term partnerships. In doing so, we leverage synergies with existing initiatives such as the Science Based Targets initiative (SBTi). The result is an integrated decarbonisation and procurement model that meets regulatory requirements while strengthening your competitiveness.
Professionally established CBAM management makes future CO₂ costs predictable and aligns your climate strategy with procurement and production – turning CBAM from a compliance obligation into a strategic management tool.
Once established, structures for emission, procurement, and customs data deliver lasting efficiency and transparency across the organisation – and can be leveraged for further regulations such as CSRD reporting and Scope 3 analyses.
A structured approach to CBAM requirements strengthens supplier relationships, reduces emissions, and creates a more resilient, future-proof value chain.
