Achieving CBAM cost transparency with minimal effort
CBAM Analyses
The Carbon Border Adjustment Mechanism (CBAM) presents companies with new challenges in international procurement. Missing emissions data, complex reporting requirements, and increasing regulatory demands make planning and procurement more difficult. With costdata®, we help you analyze your supply chains and assess potential cost risks. This allows you to create transparency, reduce administrative burdens, and ensure that your company is prepared for upcoming CBAM requirements well in advance.
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Quality and reliability for top companies
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The CO2 border adjustment mechanism for businesses
What is CBAM?
CBAM stands for Carbon Border Adjustment Mechanism and is a climate protection instrument of the European Union.
The goal of CBAM is to create a level playing field between European manufacturers and importers of products from non-EU countries. To this end, the CO₂ emissions of certain imported goods are tracked and gradually subject to a CO₂ price.
International supply chains in emission-intensive industries are particularly affected.
Companies that import CO₂-intensive materials or products from third countries into the EU are required to pay a corresponding CO₂ offset.
The goal of CBAM is to create a level playing field between European manufacturers and importers of products from non-EU countries. To this end, the CO₂ emissions of certain imported goods are tracked and gradually subject to a CO₂ price.
International supply chains in emission-intensive industries are particularly affected.
Companies that import CO₂-intensive materials or products from third countries into the EU are required to pay a corresponding CO₂ offset.
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The CO₂ Border Adjustment Mechanism for Businesses:
Preventing carbon leakage
Creating a level playing field
Promoting climate-friendly production
Transparency regarding emissions throughout the supply chain
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Who is affected by CBAM?
CBAM affects companies that import certain goods from non-EU countries. Extensive reporting requirements are already in place, and additional financial obligations will be introduced in the coming years. Many companies are indirectly affected, as customers, suppliers, and business partners require the necessary documentation.
CBAM is particularly relevant for companies in the following sectors:
CBAM is particularly relevant for companies in the following sectors:
- Steel and iron
- Aluminum
- Cement
- Fertilizer
- Hydrogen
- Electricity
Advantages of this "
" negotiation strategy
Cost Due Date
The exact costs can only be determined after the calendar year in question has ended. CBAM fees are not due until the following year and must be paid by September 30.
Liquidity & Risk Protection
- No advance payments: Avoid interest-free loans
to the supply chain for costs that have not yet been precisely determined. - Protection: Safeguarding through the accumulation of internal reserves during the year
without an early cash outflow.
Confidence in Negotiations
- Fact-Based Negotiation: Challenging suppliers’ blanket “CBAM surcharges” (
) by referring to the retroactive billing model under the German Value-Added Tax Act (
). - Transparency: Precise billing per item prevents hidden
price increases in purchasing.
Transparency and Emissions Data for Imports
's Recommendations for Purchasing
's Commitment to Cost Transparency
Full disclosure of CBAM cost structures at the item level by importing suppliers should be established as a mandatory criterion (knockout criterion) in the procurement guidelines.
Focus on real assets
instead of EU benchmark indices
To avoid unnecessary costs, suppliers should be contractually required to determine the actual emission levels of their production facilities. The use of flat-rate EU standard values should be minimized due to potential additional costs.
Using the right methods
How we help
With our combination of cost engineering, market analysis, and data-driven valuation methods, we help companies conduct economic assessments of their supply chains and CBAM-related risks.
Estimation & Precise Calculation
CO₂ costs are initially estimated based on sales volume. In the following year, the exact amount is calculated using verified actual data from the supplier.
Analysis of affected products
Identification of materials, components, and suppliers relevant to the CBAM.
Assessment of Cost Risks
Analysis of potential impacts on material prices, procurement costs, and competitiveness.
Identification of operational vulnerabilities
Assessment of data quality and transparency throughout the supply chain.
Strategic Recommendations
Identification of measures to minimize risk and optimize the procurement strategy.
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CBAM - From a cost perspective
As a long-standing specialist in cost engineering, costdata® also supports companies in navigating the challenges posed by the new CBAM regulations. Through our analyses and reports, we provide transparency regarding cost structures, risks, and opportunities for optimization. This enables you to receive concrete recommendations for action to ensure your long-term profitability.