CBAM Emissions Values
CBAM Emissions Values
How to calculate Carbon Border Adjustment Mechanism Emissions Values
Installations should calculate their CBAM emissions values according to the methodology approved by the EU and report them to importers:
Steps:
- Draw a system boundary around your production process to determine what is included and excluded from your calculations.
- Gather annual consumption values and link them to emissions (direct and indirect if applicable).
- Divide total emissions by total production to get your direct and indirect emission factors.
The Implementing Regulation provides different emissions reporting options for EU importers until the end of 2024:
- Full Reporting: Adhering to the new EU methodology, considering actual embedded emissions.
- Reporting based on an equivalent method (three options).
- Default Values Reporting: Importers may utilize default values made available by the EU Commission on 22 December 2023 for the first three quarterly reports.
