Capability
Article 6.2Cooperative approach· Bilateral|Article 6.4Mechanism activity· Centralised|ICVCMCCP-aligned· Integrity|ICROAEndorsement-ready· Voluntary|CORSIAPhase II eligible· Aviation|CAD TrustInteroperable· Federation|ISO 14064Aligned MRV· Quantification|ISO 14065Aligned VVB· Verification|ISO 17029Aligned assurance· Validation|GHG ProtocolScope 1/2/3· Inventory|CSRD · ESRS E1Disclosure-ready· Reporting|ISSB · IFRS S2Investor-grade· Reporting|Sentinel-1/2Continuous cadence· Earth obs|IPCC 2019Tier 2/3 capable· Methodology|Article 6.2Cooperative approach· Bilateral|Article 6.4Mechanism activity· Centralised|ICVCMCCP-aligned· Integrity|ICROAEndorsement-ready· Voluntary|CORSIAPhase II eligible· Aviation|CAD TrustInteroperable· Federation|ISO 14064Aligned MRV· Quantification|ISO 14065Aligned VVB· Verification|ISO 17029Aligned assurance· Validation|GHG ProtocolScope 1/2/3· Inventory|CSRD · ESRS E1Disclosure-ready· Reporting|ISSB · IFRS S2Investor-grade· Reporting|Sentinel-1/2Continuous cadence· Earth obs|IPCC 2019Tier 2/3 capable· Methodology|
CBAM · EU Compliance

EU Carbon Border Adjustment Mechanism, end-to-end.

CAS supports EU importers (authorised CBAM declarants) and non-EU producers across the full CBAM lifecycle — from product-level embedded emissions quantification under the EU methodology, through quarterly CBAM reports, verifier engagement, and CBAM certificate forecasting and procurement during the definitive period from 1 January 2026.

Typical duration
Quarterly + annual cycle
Team
Senior CBAM lead + sector analyst
Format
Retainer or fixed-fee per cycle

Indicative bands — final scope confirmed after a 20-minute discovery call.

Definitive regime starts
2026
Certificates surrendered annually
Sectors in scope
6
Steel · Aluminium · Cement · Fertilisers · H₂ · Electricity
Embedded emissions
Direct + Indirect
EU CBAM methodology
Free EU ETS phase-out
2034
CBAM coverage ramps to 100%
Overview

Practice positioning.

CBAM (Regulation (EU) 2023/956) entered its transitional phase on 1 October 2023 and moves to the definitive regime on 1 January 2026, when authorised CBAM declarants must surrender CBAM certificates corresponding to the embedded emissions of imported goods in iron & steel, aluminium, cement, fertilisers, hydrogen and electricity. From the 2026 reporting year, default values are sharply restricted and actual emissions data, verified by an accredited CBAM verifier under Article 18, become mandatory. CAS treats CBAM as an operational and commercial issue, not just a reporting one. We map your tariff lines to CBAM goods, build product-level embedded emissions calculations against the EU CBAM methodology (direct and, where applicable, indirect), engage your non-EU suppliers to extract installation-level data, and forecast CBAM certificate exposure against the phased reduction of free EU ETS allowances through to 2034.

Engagement model

How CAS delivers.

Phase 01

Scope & declarant setup

Map HS / CN codes to CBAM goods, identify the authorised CBAM declarant entity, register on the CBAM Registry and configure user permissions and indirect representation.

Phase 02

Supplier engagement

Issue CAS supplier data packs to non-EU installations, train operators on the EU communication template, and validate installation boundaries, production routes and source streams.

Phase 03

Embedded emissions calculation

Quantify direct (and, for fertilisers / cement / electricity, indirect) embedded emissions per tonne of CBAM good using the EU methodology — calculation-based or measurement-based, with monitoring methodology document.

Phase 04

Reporting & verification

File quarterly CBAM reports in the transitional phase; from 2026, submit annual CBAM declarations with verified emissions by an accredited CBAM verifier and reconcile against CBAM certificates surrendered.

Phase 05

Certificate strategy & exposure

Forecast annual CBAM certificate demand against EU ETS weekly average price, model the free-allowance phase-out (2026→2034), and design procurement, hedging and pass-through strategies.

Capability scope

What's included.

01CN / HS code to CBAM goods mapping
02Authorised CBAM declarant registration & CBAM Registry access
03Supplier engagement packs & communication templates
04Installation boundary definition & production route mapping
05Direct and indirect embedded emissions calculation
06Default-value vs actual-value strategy (post-2026 limits)
07Quarterly CBAM report preparation and submission
08Annual CBAM declaration and verifier liaison
09CBAM certificate demand forecasting and EU ETS price exposure
10Carbon price paid abroad — evidence and deduction claims
11Integration with SECR, ESRS E1, ISSB S2 and Scope 3 Cat. 1 inventories
Deliverables

What you receive.

D-01CBAM scoping memo and declarant registration
D-02Supplier data collection pack and installation register
D-03Embedded emissions calculation workbook (per CN code, per supplier)
D-04Monitoring methodology document (Article 4 of the Implementing Regulation)
D-05Quarterly CBAM reports filed in the CBAM Transitional Registry
D-06Verified annual CBAM declaration (from 2026)
D-07CBAM certificate demand forecast and procurement plan
D-08Board-level exposure dashboard and pass-through pricing model
Aligned to

Standards & frameworks.

EU Regulation 2023/956Implementing Reg. 2023/1773EU CBAM methodologyEU ETS MRRISO 14064-1/-3ISO 14067GHG Protocol
Engagement

Discuss this capability with CAS.

Senior practitioners brief governments, registries, project developers, and enterprise climate teams on implementation pathways.

Book Discovery Call