

Eline Slaats
Inhoudsopgave
The new CBAM update: what does it mean for your business?
It had been expected for some time, but now it’s official: as of January 1, 2025, the new rules of the Carbon Border Adjustment Mechanism (CBAM) are in effect. What exactly is CBAM, why is it important, and what does it mean for your business? In this blog post, we guide you step by step and provide practical tips to adjust to these changes.
What is CBAM?
The Carbon Border Adjustment Mechanism (CBAM) is a European regulation that was introduced on October 1, 2023, as a key part of the European climate strategy. This mechanism aims to reduce CO2 emissions and help achieve the EU’s climate goals, including a 55% reduction in emissions by 2030. The CBAM regulations will be further tightened as of January 1, 2025.
CBAM specifically targets the import of six product categories:
- Iron and steel
- Aluminum
- Cement
- Fertilizers
- Electricity
- Hydrogen
Starting in 2026, companies will be required to purchase CO2 certificates to offset the emissions of imported products in these six categories. Due to this, the CBAM is a crucial step in promoting a level playing field and a more sustainable economy.
Why is CBAM important?
One of the biggest challenges in combating climate change is reducing CO2 emissions worldwide. Within the EU, the Emissions Trading System (ETS) is already in place, but until recently, imported products had a competitive advantage as they were often cheaper due to the absence of emission costs.
The CBAM ensures that products from outside the EU are also taxed based on their CO2 emissions. This improves the transparency of emissions and helps the EU achieve its climate goals more effectively.
What does CBAM mean for businesses?
For companies involved in importing CBAM goods, the mechanism introduces several new obligations. As the CBAM is being phased in, there are several factors that businesses need to consider:
- From October 2023: All EU businesses importing CBAM goods worth more than €150 are required to report quarterly on the quantity, value, and CO2e emissions of these products. This report must be submitted via the CBAM registry of the European Commission. In the Netherlands, the Dutch Emissions Authority is responsible for enforcing CBAM regulations.
- From January 1, 2026: Companies must purchase CO2 certificates based on their CBAM reports to correct for emissions of imported goods.
What changes in 2025?
Starting in 2025, CBAM reporting requirements will become stricter:
- Previously, companies were allowed to calculate emissions of their imported products using average emission factors. From 2025, they must obtain actual emission values from their suppliers.
- This means businesses must work more closely with suppliers and gain greater insight into emissions per product. While this can be a time-consuming process, it also presents opportunities.
What opportunities have come into play due to CBAM?
CBAM not only presents challenges but also offers clear benefits for companies that take sustainability seriously:
- Transparency: By obtaining emission factors directly from suppliers, businesses gain a clear view of product emissions. This makes it easier to identify the most sustainable products and suppliers.
- Strategic Choices: With these insights, businesses can strategically select suppliers to minimize emissions and associated CO2 certificate costs.
How can Greener Company help?
At Greener Company, we understand that complying with CBAM regulations can be complex. That’s why we offer tailored support, including:
- Collecting the necessary data from suppliers.
- Preparing CBAM reports in accordance with EU regulations.
- Developing a strategy to turn CBAM regulations into a business advantage.
Want to know how we can help your company prepare for the new rules? Contact us today and discover how we can work together toward a sustainable future.
More to explore


The VSME: The Guide to Sustainability Reporting for SMEs
Table of Contents The VSME: The Guide to Sustainability Reporting for SMEs What is the VSME? The VSME (Voluntary Sustainability Reporting Standard


Van niveaus naar treden: Hoe de CO₂-Prestatieladder 4.0 bedrijven blijft uitdagen om te reduceren
Inhoudsopgave Van niveaus naar treden: Hoe de CO₂-Prestatieladder 4.0 bedrijven blijft uitdagen om te reduceren De CO₂-Prestatieladder heeft een grondige update gekregen


Navigating the New SME CSRD Standards
Table of Contents Navigating the New SME CSRD Standards In the dynamic world of corporate sustainability, Small and Medium Enterprises (SMEs)