European Union (EU) Carbon Border Adjustment Mechanism (CBAM) Integrated Solutions

Importers of certain goods into the European Union (EU) are required to report embedded emissions and pay a “carbon price” under the Carbon Border Adjustment Mechanism (CBAM) regulation.

Goods within the scope include cement, fertilizers, iron and steel, aluminium, hydrogen, and electricity.

The CBAM framework, established under Regulation (EU) 2023/956 and amended by Regulation (EU) 2025/2083, specifies rules on who are required to report embedded emissions, how embedded emissions are calculated, what information must be submitted, how many CBAM certificates must be held and surrendered, and more.

Navigating these regulatory requirements and ensuring accurate and timely submission of embedded emissions to the European Commission can be complex, particularly without dedicated expertise and a thorough understanding of the regulation.  

Intertek’s integrated solution draws on its extensive experience gained during CBAM’s transitional period, combined with deep expertise in supplier audits, GHG emissions data collection, and data quality management, enabling importers, suppliers, and manufacturers to report embedded emissions accurately and efficiently, while also identifying emission hotspots and developing targeted action plans to reduce emissions exposure and minimize CBAM’s cost impact to their business.

From preparation and compliance through to assurance and ongoing management, Intertek offers end‑to‑end services to support authorized CBAM declarants and installation operators throughout their CBAM compliance journey.

Preparation

1. Evaluate compliance requirements and readiness
Quickly assess your CBAM obligations, readiness level, and risks to ensure timely and compliant reporting from day one.

2. Reviewing system boundary
Confirm CBAM‑aligned system boundaries to ensure embedded emissions are calculated correctly and consistently with the regulatory rules.

3. Briefing / Training
Equip your internal teams and suppliers with clear, practical CBAM training to improve data quality and compliance confidence.

4. Gap analysis / pre‑verification
Identify gaps and risks ahead of CBAM verification, reducing the likelihood of findings, rework, or reliance on default values.

Compliance

5. Supplier data collection
Streamline the collection of CBAM‑required data from suppliers, reducing data gaps and follow‑up burden.

6. Data review / cleansing
Validate, cleanse, and standardize emissions data to enhance accuracy and reduce the risk of reporting errors or regulatory challenges.

7. Embedded emissions calculation
Calculate embedded emissions in line with CBAM methodologies, using actual data and/or default values as appropriate.

8. CBAM-related reporting and planning
Facilitate authorized CBAM declarants with their CBAM report, as well as support installation operators with developing their monitoring plan, and emissions and summary reports, ensuring deadlines and regulatory requirements are met.

9. Data and record consolidation
Centralize CBAM data and supporting records to enable efficient audit trails, verification, and regulatory review.

Assurance

10. Supply chain-wide assurance
Deliver reasonable assurance across your supply chain to confirm that embedded emissions data is accurate, complete, and compliant with regulatory rules.

Management

11. Decarbonization strategy
Develop targeted decarbonization actions to reduce embedded emissions and lower long‑term CBAM liabilities.

12. CBAM certificate pricing monitoring
Track EU‑ETS‑linked CBAM certificate price trends to support informed purchasing decisions, cash‑flow planning, and CBAM cost optimization.

13. Progress monitoring
Manage and monitor embedded emissions across suppliers and supply chain transparency to ensure milestones are met and risks are addressed early.

14. Supply chain risk management
Identify, assess, and manage CBAM‑related compliance, data quality, verification, and cost risks to reduce exposure to penalties and supply‑chain disruption.

15. Financial impact analysis
Quantify CBAM exposure and future cost implications to support budgeting, pricing, and procurement decisions.

16. Procurement strategy
Integrate CBAM considerations into procurement decisions by comparing supplier embedded emissions, carbon costs, and decarbonization pathways to optimise sourcing.

You might be interested in...

White Paper: European Union Carbon Border Adjustment Mechanism (CBAM)

Regulation 2023/956 of the European Parliament and of the Council established the European Union’s Carbon Border Adjustment Mechanism (CBAM) on 10 May 2023, requiring importers to report the embedded emissions of certain goods imported into the EU from 01 October 2023 onwards.

Download this white paper to learn more about essential information and details about the Regulation and how importers can prepare to meet the obligations stipulated by the CBAM.

You might be interested in...