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.
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.