ESG & sustainability
Verified data beatsdefault values.
The EU Carbon Border Adjustment Mechanism prices the carbon embedded in imported iron and steel, aluminium, cement, fertilisers, electricity and hydrogen. In its definitive regime since January 2026, it carries real cost.
01The work
Five pieces of work, in order of what they save you.
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01
Product-level embedded emissions
Calculated per product, at the level the declaration requires.
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02
Verified data to replace defaults
Independently checked, so it stands at the border.
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03
Declarant support
Through the definitive regime and its reporting cycle.
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04
Margin-impact modelling
What the charge does to price, and where it can be recovered.
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05
Scope confirmation
A recent mass-based exemption removes most of the smallest importers from the paperwork; we confirm your scope and minimise your exposure.
02Verified against default
Default values are set conservatively. That is the point of them.
Where you cannot evidence your actual embedded emissions, the declared figure defaults to a deliberately cautious value — which is usually higher than your real one, and paid for at the border.
Verified embedded-emissions data almost always beats punitive default values, and protects margin. The size of the gap is what the modelling establishes.
03Why it matters
CBAM moved from a reporting exercise to a cost line in January 2026.
It is now a procurement and pricing question, which is why it belongs with the CFO rather than only with sustainability.
05Questions
Answered plainly.
Its definitive regime began in January 2026, moving CBAM from reporting to actual cost.
Default values are deliberately conservative and usually higher. Verified data typically lowers the charge.
Iron and steel, aluminium, cement, fertilisers, electricity and hydrogen.
Next
Request a briefing.
Every engagement begins with a senior advisor and a confidential conversation to test fit and scope. A response within one business day.