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Become a partnerHow VERSO supports you in CBAM implementation
The Carbon Border Adjustment Mechanism (CBAM) brings new reporting and offsetting obligations. What procurement needs to know about CBAM
What is the purpose of the CBAM?
As a carbon tax, the new CO2 border adjustment system aims to prevent the relocation of production and thus emissions of CO2-intensive goods to non-EU countries (carbon leakage).
Following the introduction of the European Emissions Trading System (EU ETS), many companies wanted to avoid expensive CO2 prices in this way – which meant a competitive disadvantage for companies producing in the EU.
The CBAM will be introduced in two phases: The two-stage reporting obligation has been in place since 2023. In 2026, certificate trading will be added, which will require companies to offset the carbon footprint of their imported goods.
The key points of the CBAM
The Carbon Border Adjustment Mechanism aims to strengthen existing measures – such as the EU ETS – to reduce emissions. An overview of the key aspects:
Companies
The CBAM applies to all companies in the processing/manufacturing industry that import the affected goods from non-EU countries, regardless of the company’s turnover or number of employees.
Covered goods
The CBAM covers the following goods in pure or processed form: Iron & steel, cement, fertilizer, aluminium, hydrogen, electricity. This applies to direct and indirect emissions.
Reporting
Companies are currently required to submit quarterly reports; in 2026, declarations for the previous year will be added. Reporting includes the quantities and GHG emissions of the imported goods.
CBAM certificates
From 2026, non-compensated emissions will be taxed via certificates. Companies then need a registration authorization to import CBAM goods and purchase certificates.
Implementing CBAM requirements with VERSO
The CBAM will brins many new obligations – and a lot of bureaucracy. Simplify your CBAM reporting with VERSO! Our Supply Chain Hub helps you record the data required for your quarterly report and other emissions data in accordance with the GHG Protocol, ESRS or SBTi with just a few clicks.
- Increase transparency about suppliers affected by CBAM
- Request CBAM data from suppliers in the blink of an eye
- Export data for reporting in the CBAM portal
- Simple, standardized upload function for suppliers – available in 5+ languages
- Capacity building for calculating emissions for suppliers
Die Supply Chain Plattform hat die Transparenz über unsere Lieferanten weiter erhöht. Das war ein großer Gewinn für uns.
Wir haben uns für VERSO entschieden, weil die Plattform uns beim aktiven Management der Lieferkette hilft. Konkret vor allem dabei, Transparenz herzustellen, Lieferanten zu qualifizieren, Risiken zu analysieren und so unsere Sorgfaltspflichten umzusetzen und unsere Nachhaltigkeitsziele zu erreichen.
Mit der VERSO Supply Chain Plattform haben wir eine Lösung gefunden, um mit Lieferanten zu den richtigen Themen in den Austausch zu gehen und Veränderungen in der Lieferkette zu bewirken.
Die Partnerschaft mit VERSO ist ein wichtiger Schritt, um einen ganzheitlichen Überblick über unsere internationale Supply Chain zu erhalten und Transparenz bis in die Tiefe der komplexen Liefer- und Wertschöpfungskette herzustellen.
