As the Carbon Border Adjustment Mechanism enters a critical phase, we outline the accounting and reporting steps exporters in steel, aluminium and cement need to prepare.
The Carbon Border Adjustment Mechanism (CBAM) is reshaping export dynamics in carbon-intensive industries. This article sets out the compliance timeline, calculation methods and reporting requirements for covered sectors, with practical advice drawn from real projects. Companies should build product carbon footprint capability early, define upstream data collection paths, and engage an internationally recognised third party for verification to reduce trade friction risk.