CBAM Compliance Manager

Your challenge

The Carbon Border Adjustment Mechanism (CBAM) is an EU initiative designed to mitigate carbon leakage. It involves imposing a carbon levy on specific imported products from non-EU countries, mirroring the EU's carbon pricing within the Emissions Trading System (ETS) for domestically produced goods. This mechanism aims to level the playing field for companies while addressing climate concerns.

Implementing CBAM can pose challenges for companies, including:

• Gathering accurate emissions and supplier installation data during the transitional period.
• Additional costs resulting from the carbon levy (effective from 2026), impacting pricing and competitiveness.
• Administrative complexities associated with quarterly reports and future authorization requirements.
• Potential impacts on global trade dynamics.
• Diverse technological and reporting capabilities among businesses and EU Member States.

CBAM represents a proactive step toward environmental sustainability, and businesses must be well-prepared to navigate the evolving global market landscape effectively.

Our solution

To support companies during the CBAM transitional period, Deloitte is developing the CBAM Compliance Manager, a digital solution for automating CBAM Reporting obligations. This empowers businesses to efficiently manage their quarterly CBAM reports, featuring:

• Automatic solicitation to gather CBAM supplier data, including installation details, production routes, and emissions data, along with relevant documentation.
• Streamlined data input through an interface or upload function, including master data collection for upcoming reporting quarters.
• Automated emissions allocation by connecting supplier information to import data.
• Automatic emissions calculation using input data or default values within the system.
• An intuitive dashboard providing visual representations to track the progress and status of quarterly report preparations.

Why Deloitte

Deloitte’s Global Trade Advisory specialists are part of a global network of professionals who provide specialized assistance in global trade and customs matters. Our professionals collaborate closely with our Deloitte ESG and sustainability experts and can assist with:

• Conducting an impact assessment of CBAM on your product portfolio, origin, and sourcing patterns of in-scope products, availability of emissions data, and a preliminary financial impact assessment.
• Reviewing organizational preparedness and advising on role assignments.
• Providing quarterly reporting managed services by Deloitte CBAM experts, including:
  • supplier identification and active outreach;
  • emissions allocation and calculations;
  • preparation of CBAM reports on a quarterly basis per EU Member State and relevant CBAM reporting entity.

If you have any inquiries or concerns regarding CBAM and its implications for your business, as well as our capabilities to provide assistance in this context, you can reach out to our CBAM experts below and Nikhil Mediratta (nmediratta@deloitte.nl).