Emission Control
Some businesses may choose to use Life Cycle Assessment( LCA) or carbon accounting data, to accurately report their emissions and identify potential reduction opportunities when possible.
Step 5: Prepare for verification( even during the transitional phase) Although third-party verification is not mandatory during the transitional phase( 2023 – 2025), preparing your data as if it were being audited is a smart move. To do this:
• Keep source documents from suppliers( e. g. meter readings, fuel receipts).
• Record calculation steps and assumptions clearly.
• Organise your data in a format that can be easily reviewed and checked.
From 2026 onwards, emissions data must be verified by an accredited verifier. Starting early helps build confidence in your processes and avoid future penalties.
Step 6: Create an internal CBAM reporting system Consistency and accuracy in reporting will require internal systems that support:
• Quarterly data collection and aggregation.
• Data validation workflows.
• Version control and audit trails.
If your company already reports emissions under frameworks like Carbon Disclosure Project( CDP),
Greenhouse Gas( GHG) Protocol, or European Union Emissions Trading System( EU ETS), you may be able to adapt these systems. However, CBAM’ s focus on product-level emissions and import volumes means new processes and coordination with procurement teams will be needed. CBAM marks a fundamental shift in how international trade interacts with climate policy. While the compliance requirements may seem complex, they also present an opportunity for businesses to gain better visibility into their supply chains and take a proactive role in carbon emissions reduction strategies. By implementing sustainable practices along their supply chain, businesses can become more resilient to carbon border taxes. By starting early, building strong data quality practices, and fostering transparent supplier relationships, your organisation can not only meet CBAM audit requirements but also position itself as a leader in sustainable trade. CBAM represents an innovative opportunity to work towards decarbonisation, by a joint effort with businesses and their international suppliers it is possible to make an important positive impact into climate change mitigation. At Tunley Environmental we help organisations to be prepared and verify their carbon data is ready for CBAM compliance as well as understanding their supply chain and identify opportunities for carbon emission reductions. We tailor our PhD-level advice to your organisation, simplifying the process for data collection and verification of data quality.
www. heat-exchanger-world. com Heat Exchanger World October 2025
45