Perspective
Energy & Industry
The Energy-Resilient Operation.
The electrification strategy increases energy performance and deepens grid dependency. These are not separate risks. They are the same risk, compounding.
Practice
Retail & Procurement
Price the carbon. Before you price the contract.
As of January 2026, CBAM is enforced and CSRD Scope 3 reporting is mandatory for large EU companies. Your ERP still assigns zero to the carbon embedded in every purchase order. A supplier offering a 5% discount but running a high-emission supply chain is not saving you money. The Carbon-Adjusted ROI closes this gap.
Perspective
CBAM & Manufacturing
CBAM: Decarbonize Now. You’re Already Paying.
The EU Carbon Border Adjustment Mechanism is no longer a future scenario. Full implementation is in force in 2026.
The manufacturers whose supply chains cross the EU border with unpriced carbon embedded in their inputs are accumulating a cost liability that is now due.