CBAM 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.