Strategy & Execution
CBAM compliance: a CFO's guide to EU carbon border costs and pricing
The EU carbon border adjustment mechanism is now in its definitive phase. How finance and sales should estimate the cost and write it into prices and contracts. The report sets out the considerations and practical implications discussed in the article.
- Format
- PDF · 15 pages
- Published
- Published Oct 2026
- Article
- Read the article
What's inside
- 01CBAM is a live pricing issue now the definitive period has begun
- 02Costs ramp slowly then steeply, so contract tenor matters most
- 03The certificate price moved 9.4% in a quarter; index the surcharge
- 04Default values penalise missing data, so emissions measurement is the first lever
- 05Exposure is concentrated by country and product