Published: 16 January 2026
Now that the EU Carbon Border Adjustment Mechanism (CBAM) has entered its definitive period (as of January 2026), the financial liability for embedded emissions is active. Importers are no longer merely reporting; they should be purchasing and surrendering CBAM certificates. Chief supply chain officers (CSCOs) face immediate financial risks from data fragmentation, reliance on punitive default values, and the administrative burden of verification. This note outlines top practices for minimizing CBAM costs, managing data strategies, and aligning organizational structures to ensure compliance and protect margins.
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