CBAM Reporting & Embedded Emissions Support
What is CBAM?
The EU Carbon Border Adjustment Mechanism (CBAM) puts a carbon price on imports of carbon-intensive goods, so that imported products bear a carbon cost equivalent to that paid by EU producers. Since 1 January 2026 it has been in its definitive period: EU importers must be authorised CBAM declarants, file an annual declaration and surrender certificates. They rely on you, the producer, for accurate, verified embedded-emissions data. Orient helps you calculate and document that data, so your EU customers can comply and your products stay competitive.
- Protect Your EU Market Access: Your EU importers need verified emissions data from you to complete their obligations. Reliable data keeps the relationship secure.
- Avoid Avoidable Costs for Your Customers: Without verified actual data, importers may have to use default values, which are intentionally conservative and often higher than real emissions.
- Strengthen Your Competitive Position: Verified low-carbon data helps you stand out in tenders and with international buyers.
- Start Early: 2026 is the first reporting year of the definitive period, and the emissions data is being generated now.
- Embedded Emissions Report: A complete technical report and calculation tables, formatted to share with your EU importers and to support verification.
- Methodology & Data Documentation: Documented data sources, emission factors and calculation methods, ready for review.
- Gap Analysis & Reduction Recommendations: Practical recommendations to cut carbon intensity in your production processes.
- Verification Readiness & Support: We prepare your data and support you through the independent verification process carried out by an accredited verifier.
- Scope & Product Mapping: We identify which of your products, CN codes and installations are covered.
- Data Collection: We gather production, fuel, electricity and material data with your technical teams.
- Calculation: We calculate direct emissions and, where applicable, indirect emissions, following the EU CBAM methodology.
- Gap Analysis & Documentation: We review data quality, close gaps and document every assumption.
- Verification & Data Sharing: We support you through independent verification and the sharing of results with your EU importers.
CBAM currently covers imports of:
- Iron and steel
- Aluminium
- Cement
- Fertilisers
- Electricity
- Hydrogen
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CBAM Specialized FAQs
1. Who files the CBAM declaration, us or our EU importer?
The EU importer, as an authorised CBAM declarant, files the annual declaration and surrenders certificates. You provide the emissions data, which is why accurate and verified data is critical.
2. How are embedded emissions calculated?
Emissions are calculated from direct emissions generated during production and, for some goods, indirect emissions such as electricity use, following the methodology in the EU CBAM implementing regulations. Orient also applies its experience with the GHG Protocol and ISO 14064 and 14067.
3. What happens if emissions data is missing or inaccurate?
CBAM costs and penalties fall on your EU importer, but they depend on your data. Without verified actual emissions, they may have to use default values, which increases their carbon cost and can put the commercial relationship at risk.
4. Can we use default values?
Default values exist, but they are deliberately conservative. Using actual emissions requires detailed data collection and calculation, followed by independent verification by an accredited verifier. Orient prepares your data and supports you through that process.
5. Does Orient carry out the verification?
No. Verification is performed by an independent accredited verifier. Orient prepares you for it and supports you throughout.
