Carbon Border Manager
Structured and secure cost reduction – with PwC's CBAM software
Your CBAM reporting: automated, secure and EU-compliant
With the Carbon Border Adjustment Mechanism (CBAM), the European Union is pursuing the goal of setting a fair price for CO2 emissions from the production of carbon-intensive goods imported into the EU. This is intended to prevent the EU's climate protection efforts to reduce greenhouse gas emissions from being undermined by production relocations to non-EU countries or by increased imports of emission-intensive products.
Your Benefits
Full coverage of CBAM regulations
Our CBAM module offers an end-to-end solution for CBAM compliance and impact assessment, including data integration, communication with business partners and EU-compliant reporting.
Easy transmission of emissions data
The CBAM software is particularly supplier-friendly and fully compatible with the European Commission's supplier template.
Automatic EU-compliant reporting
Fully automatic data aggregation and conversion to EU XML format significantly reduces the manual effort required for report generation.
Transparency on financial consequences
Based on the imported CBAM goods, the software enables an individual forecast of the required certificates and total costs to create transparency regarding the financial consequences.
Automated CBAM reports in just a few steps
Our CBAM software offers a structured approach to optimising reporting while minimising the costs of implementing the directive. It integrates data from various sources and ensures that all necessary information is compiled in fully EU-compliant CBAM reports.
01Importing master data
In the first step, you upload the master data for suppliers and materials to the software via API or data integration. For data integration, export the data from your ERP system, convert it to the target format and then import it into the CBAM module. For SAP systems, PwC provides an automated ABAP export function for this purpose. Alternatively, you can also create and manage supplier and material master data manually.
Pricing
„Check Your Value Chain”
The modular and multi-client capable approach of our software allows you to tailor "Check Your Value Chain" to your individual business requirements.
FAQ
How can I best prepare my company to implement the CBAM in a legally compliant manner?
To best prepare your company for CBAM implementation, we recommend that you first develop a clear strategy for complying with CBAM requirements. This strategy should aim to reliably fulfil legal obligations while minimising risks and emissions along the supply chain.
To do this, analyse and evaluate your current processes and structures within the supply chain as well as your company's current CO2 footprint.
Also, train and raise awareness among your employees regarding compliance with all obligations associated with the CBAM directive and reporting requirements. Appoint responsible people to ensure compliance with due diligence obligations in accordance with the CBAM and to manage the use and administration of your chosen CBAM software.
Also ensure that your suppliers are informed about the requirements and implications of CBAM and know what data and evidence will be required in the future.
What challenges might I face when preparing my company to implement CBAM?
Our experience with implementing the SCDDA and the CSDDD shows that the biggest challenge in complying with due diligence obligations lies in data quality. Along the supply chain, companies typically work with a large number of suppliers whose data must be collected, verified and processed in accordance with the requirements of the directives. The same applies to emissions data under the CBAM.
Furthermore, the preparation of this data presents many companies with additional hurdles. Often, the necessary human resources and specific expertise are lacking. Typical challenges include:
- the manual collection of import data by customs authorities, brokers or SAP systems,
- manual data cleansing to identify the goods relevant for CBAM reporting,
- manual consolidation of CBAM data in Excel format, and
- manual entry and completion of data in the European Commission's CBAM portal.
These factors can lead to problems such as difficult-to-access data, lack of automation, inefficient use of time, high susceptibility to errors and lack of traceability when data is changed.
How can I ensure that my CBAM reporting complies with the compliance requirements of the CBAM Regulation?
To ensure legally compliant reporting, you should always make sure you have a correct database. Our CBAM module in "Check Your Value Chain" offers you a fully CBAM-compliant solution: it allows you to determine the CO2 emissions associated with your imported goods and carry out regular audits of your supply chain to verify the accuracy of your emissions data.
Please also ensure that you meet the specified deadlines for CBAM reporting. With the implementation of CBAM, 31 May will be the deadline for submitting your report from 2026 onwards.
What are the advantages of early CBAM preparation and implementation?
Early CBAM preparation and implementation offers several key advantages:
Improved data quality: By establishing robust data collection processes in good time, you can ensure that the data provided by suppliers is accurate and reliable.
Efficient use of resources and expertise: By allocating resources early on and training your employees, you can better master the challenges of emissions data processing.
Reduced manual effort: Automating data collection and reporting with CBAM-compliant solutions such as the CBAM module in "Check Your Value Chain" minimises manual tasks. You save time and reduce the risk of human error.
Improved compliance: Familiarising yourself with technical requirements early on ensures smoother and more compliant reporting.
What happens if I don't implement CBAM?
Failure to comply with the CBAM could have serious consequences. Until December 2025, fines of €10 to €50 per tonne of CO2 emissions not reported or incorrectly reported may be imposed. With the implementation of the CBAM from 2026, this amount will increase to up to €100. In addition, supply chain disruptions and associated operational delays may occur.
Please also note that failure to comply with your obligations may damage your company's reputation and significantly undermine the trust of your business partners and customers.
What are some typical mistakes that can occur in CBAM reporting and how can they be avoided?
Common errors in CBAM reporting arise from incomplete or incorrect emissions data, a lack of coordination along the supply chain, and manual data processing without automation.
Automated and centralised data processing, supplemented by regular validation and clearly defined workflows, significantly reduces such risks. In addition, continuous monitoring of data quality and timely preparation for annual reporting obligations help to prevent errors.
The CBAM module from "Check Your Value Chain" offers you exactly this support: it provides a comprehensive end-to-end solution that automates data integration from various sources and simplifies communication with suppliers.