Practice
Supply & Manufacturing
CBAM is not a report. It is your cost of goods.
On January 1, 2026, CBAM moved from reporting to financial obligation. Every tonne of embedded carbon in your EU imports now carries a direct cost linked to the EU ETS at EUR 85/t. Suppliers who cannot document their emissions are priced at the worst 10% of EU producers. The ones who can are building a structural margin advantage. This is a COGS decision, not a compliance exercise.
Practice
Supply & Technology
Your Scope 3 data exists. It is at your suppliers.
Scope 3 represents 70 to 90% of most companies' carbon footprint. 79% say supplier data availability is their top challenge. 66% are still tracking it on spreadsheets. The data is not missing. The integration architecture is.
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.