Challenges in carbon compliance 

The Carbon Border Adjustment Mechanism (CBAM) is a cornerstone of the European Union’s strategy to reduce carbon leakage and align global trade with climate ambitions. Initially impacting carbon-intensive imports such as iron, steel, aluminium, cement, fertilizers, electricity, and hydrogen, CBAM places an emissions price on imported goods equivalent to the EU ETS. From 2023 to 2025, companies must submit emissions reports under a transitional phase. From 2026 onward, financial obligations begin, with independent verification becoming mandatory from 2027. 

CBAM will transform how global producers and EU importers manage carbon risks, requiring accurate emissions reporting, supply chain transparency, and alignment with evolving EU regulations. For many businesses, navigating this new framework requires expert guidance to ensure readiness and reduce disruption. 

How our CBAM services support you  

DNV’s CBAM advisory service supports companies in preparing for and responding to CBAM requirements throughout the transitional and full implementation phases. Whether you are a non-EU producer exporting to the EU or an importer managing multiple suppliers, our service helps you understand your obligations and take practical steps toward compliance reporting on your embedded emissions in line with CBAM expectations. 

Our CBAM advisory includes: 

• Mapping CBAM exposure and affected products. 
• Support with emissions data collection and calculation methods. 
• Readiness assessments for the CBAM transitional phase. 
• Guidance on EU reporting templates and submission processes. 
• Strategic advice for long-term carbon competitiveness. 
• Capacity building and internal stakeholder alignment. 
• Integration with other ESG and carbon reporting frameworks. 

This proactive support enables businesses to comply with CBAM, manage regulatory risks, and strengthen their market position.