Nachhaltigkeitsberichterstattung
Die CBAM-Berichtspflicht betrifft Unternehmen in der EU, die bestimmte Rohstoffe aus dem EU-Ausland importieren. Ziel ist es, die CO2-Emissionen importierter Produkte zu erfassen, um eine Gleichstellung mit EU-internen Klimaschutzstandards zu gewährleisten und damit die Wettbewerbsfähigkeit der EU zu gewährleisten.
The Carbon Border Adjustment Mechanism (CBAM) is a regulation designed to create incentives for producers outside the EU to reduce their emissions while strengthening the competitiveness of the EU.
All companies that import CBAM-relevant goods from third countries into the EU are subject to the CBAM reporting obligation. CBAM-relevant goods include iron, steel, cement, aluminium, fertilizers, electricity, and hydrogen.
The CBAM report must include, among other things, the total quantity of each type of good – measured in megawatt hours for electricity and in tonnes for other goods – broken down by the installations in the country of origin that produced the goods.
The German Emissions Trading Authority (DEHSt) is the competent national authority for CBAM.
Do you have any questions about this service or would you like to discuss your project with us? Write to us – we look forward to exchanging ideas with you!