Carbon Border Manager

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. 

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. 

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. 

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. 

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. 

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.