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CBAM Academy
Understanding CBAM
How CBAM Works
Reporting - Transitional Period
Key Concepts
Calculation of Emissions
Compliance and Penalties
Engaging Suppliers
Understanding the CBAM Reporting Template
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Help & Support
CBAM Academy
Emitwise Academy
Carbon accounting
Decarbonisation
Data collection
Calculation approach
Supplier Academy
Why participate?
Carbon Accounting
Data Collection
Data upload
Calculation methodology
Data Security & Privacy
Product Carbon Footprint (PCF)
Emitwise Scorecards
Emissions Intensity
Data Quality
Targets
Decarbonize
Calculation Results
Benchmarks
Product Academy
Collect
Analyse
Reduce
Champion Academy
Screen
Select
Engage App
Supplier Support
CBAM Academy
Understanding CBAM
How CBAM Works
Reporting - Transitional Period
Key Concepts
Calculation of Emissions
Compliance and Penalties
Engaging Suppliers
Understanding the CBAM Reporting Template
CBAM Academy
Carbon Border Adjustment Mechanism (CBAM) Academy helps buyers and suppliers understand how they are impacted.
Understanding CBAM
What is CBAM?
What is carbon leakage and how does CBAM address it?
How does CBAM support the EU's climate goals?
Does the EU CBAM apply to all countries exporting to the EU?
How does CBAM encourage global climate action?
Will CBAM generate revenue for the EU?
How does CBAM ensure fair competition between EU and non-EU producers?
What are the key phases of CBAM implementation?
What are the requirements during the transitional period?
When is the first CBAM report due?
What changes when the definitive period begins in 2026?
How often do importers need to submit reports during the transitional period?
Will there be any adjustments to the implementation timeline?
Do importers need to be authorized during the transitional period?
How will the transition from reporting-only to full implementation be managed?
Will there be any grace periods or exceptions during the early stages of the definitive period?
Which sectors are initially covered by CBAM?
Why were these specific sectors chosen for CBAM?
Will CBAM be expanded to include more sectors in the future?
How are goods within these sectors defined for CBAM purposes?
Does CBAM apply to finished products in these sectors?
Are there any exemptions within these sectors?
Do imported CBAM impacted complex goods that contain an input subject to CBAM need to be reported to CBAM?
Is it required to collect purchased precursor data from suppliers, or can I rely on default values?
If I am a supplier selling goods affected by CBAM to traders who then resell them to customers in Europe, does CBAM impact me?
As a supplier purchasing a CBAM-impacted product and reselling it to a customer in Europe, without producing it ourselves, are we impacted by CBAM?
If I sell CBAM-impacted goods to multiple customers in Europe, can I reuse the same CBAM data for all, or does it need to be unique for each customer?
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How CBAM Works
How does CBAM mirror the EU Emissions Trading System (ETS)?
How are embedded emissions in imported goods calculated under CBAM?
How do importers purchase and surrender CBAM certificates?
How does CBAM account for carbon prices paid in the exporting country?
How will CBAM ensure fair treatment of EU and non-EU producers?
How will CBAM be enforced?
Is there a minimum spend threshold for CBAM reporting requirements wherein I do not need to include some suppliers?
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Reporting - Transitional Period
What are the main reporting obligations during the CBAM transitional period?
Who is responsible for submitting CBAM reports?
What is the deadline for submitting CBAM reports?
What information must be included in a CBAM report?
How are embedded emissions calculated for reporting purposes?
Where and how are CBAM reports submitted?
Can CBAM reports be corrected after submission?
How are importers expected to report CBAM data and in what format?
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Key Concepts
What are embedded emissions in the context of CBAM?
What is the difference between direct and indirect emissions?
What are simple and complex goods under CBAM?
What is carbon leakage and how does CBAM address it?
What is the relationship between CBAM and the EU Emissions Trading System (ETS)?
What is meant by the 'carbon price paid in the country of origin'?
What is the Distinction Between Direct and Indirect Emissions?
Understanding Embedded Emissions and Specific Data Requirements for CBAM
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Calculation of Emissions
How are embedded emissions calculated for CBAM purposes?
What is the role of default values in emissions calculations?
How are indirect emissions from electricity consumption calculated?
How does the calculation method differ for simple and complex goods?
How are emissions allocated in multi-product installations?
How are emissions from biomass treated in CBAM calculations?
How are carbon capture and storage (CCS) or carbon capture and utilization (CCU) considered in emissions calculations?
What emissions should we measure and share in the CBAM template, and how do we start if we're not currently measuring emissions?
How Do Companies Calculate Specific Embedded Emissions (tCO2/t)?
How to Calculate Embedded Emissions for CBAM-Affected Aluminum Products
How to Calculate Embedded Emissions for CBAM-Affected Iron/Steel Products
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Compliance and Penalties
What are the key compliance requirements for importers under CBAM?
What penalties can be imposed for non-compliance with CBAM regulations?
Who is responsible for enforcing CBAM compliance?
How will the accuracy of reported emissions be verified?
What happens if an importer cannot obtain the necessary emissions data from their non-EU supplier?
Can CBAM reports or declarations be corrected after submission?
How will CBAM address potential circumvention attempts?
What is the UK's Carbon Price Instrument, and What Role Does it Play in Relation to CBAM?
When is Verification Required for CBAM Data and Who Performs It?
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Engaging Suppliers
How can I motivate my suppliers to provide me with actual data for the CBAM report?
Understanding the CBAM Reporting Template
What is the "reporting period" and why is it important?
What does "aggregated goods categories" mean?
What are "production routes" in the context of CBAM reporting?
What does the template mean by "relevant precursors"?
What is the "bubble approach" mentioned in the template?
What information is needed for the "About the installation" section?
What does "embedded emissions" mean?
What are "direct" and "indirect" emissions?
What is the CBAM communication template and what is its purpose?
How is the template structured and what are its key components?
What are the main types of information I need to provide in the template?
How should I approach filling out the template?
What should I do if I'm unsure about certain data points or calculations?
How can I ensure the accuracy and completeness of my submitted data?
What data should I collect prior to starting to fill out the CBAM Communications Template?
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