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Analysis, regulatory updates and practical frameworks for the people making the decisions — from the advisory team that delivers the work.

AllCBAMIFRS S1/S2CSRD & ESRSESG ratingsGHG accountingSBTiLCA & EPDSustainable finance

Showing 25 posts

25 results

Semtrio blog cover — schematic illustration of CBAM and EMISSIONS

Regulation & Compliance

7 Min17 Sep 26

What Is CBAM (Carbon Border Adjustment Mechanism)? The Definitive Regime Explained

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Semtrio blog cover — schematic illustration of TRANSITIONAL and DEFINITIVE

Regulation & Compliance

5 Min17 Sep 26

CBAM Definitive Regime: What Changed in 2026 and What the Omnibus Simplified

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Semtrio blog cover — schematic illustration of 50 TONNES and THRESHOLD

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Regulation & Compliance

4 Min17 Sep 26

Authorised CBAM Declarant Status and the 50-Tonne Threshold: Who Must Apply?

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Semtrio blog cover — schematic illustration of CN CODES and ANNEX I

Regulation & Compliance

5 Min17 Sep 26

CBAM Goods and CN Codes: How to Run a Scope Check That Holds Up

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Semtrio blog cover — schematic illustration of EMBEDDED and EMISSIONS

Regulation & Compliance

5 Min17 Sep 26

CBAM Embedded Emissions Explained: Direct, Indirect and Precursor Emissions

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THE SEMTRIO BRIEF

One email a month on what changed — and what it means.

Regulatory deadlines, framework changes and Semtrio’s interpretation, written by the advisory team.

Semtrio blog cover — schematic illustration of SYSTEM and BOUNDARIES

Regulation & Compliance

5 Min17 Sep 26

Calculating CBAM Embedded Emissions: System Boundaries, Functional Units and Attribution

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