How to prepare your carbon data for CBAM compliance
The EU’ s Carbon Border Adjustment Mechanism( CBAM) is reshaping international trade by requiring importers of carbon-intensive goods to account for their embedded emissions. With reporting obligations already in force and full compliance due by 2026, businesses must prepare robust systems for data collection, verification, and supplier engagement.
This guide outlines practical steps to help organisations meet CBAM requirements and strengthen their role in global decarbonisation.
By Dr Alejandra Zazueta Lopez, Biodiversity Scientist, BSc, PhD, Tunley Environmental
The Carbon Border Adjustment Mechanism( CBAM) is the European Union’ s landmark policy to prevent carbon leakage and promote global decarbonisation. As the EU tightens its climate goals under the European Green Deal, CBAM aims to ensuring that imported goods are subject to the same carbon costs as those produced within the EU. If you’ re a business importing certain carbon intensive goods into the EU such as iron and steel, aluminium, cement, fertilisers, hydrogen, or electricity, you are now subject to CBAM reporting requirements. The transitional phase of CBAM began in October 2023, requiring importers to submit quarterly reports on the embedded emissions of covered goods. By 2026, full compliance will be enforced, including the purchasing of CBAM certificates based on verified emissions.
As companies gear up for this new regulatory landscape, accurate and high-quality carbon data is essential. Here’ s a clear guide to help your organisation collect high quality data for CBAM compliance.
Step 1: Understand your CBAM obligations Before diving into data preparation, it is important to determine whether your company is subject to CBAM and what goods you import fall under the scope. During the transitional phase, importers must submit CBAM reports every quarter via the EU’ s CBAM Transitional Registry. Each report must include:
• Total embedded emissions( both direct and indirect) per tonne of imported product.
• Production site details of non-EU suppliers.
• Methodologies used to calculate emissions.
• Verification status( verification is optional in the transitional phase but required later).
Knowing exactly what to report and by when helps you prioritise data collection and supplier engagement.
Step 2: Map your supply chain CBAM focuses not just on the final imported goods, but on how and where they were produced. Start by mapping your supply chain www. heat-exchanger-world. com Heat Exchanger World October 2025
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