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

All CBAM IFRS S1/S2 CSRD & ESRS ESG ratings GHG accounting SBTi LCA & EPD Sustainable finance

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Showing 56 posts

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Regulation & Compliance

7 Min17 Sep 26

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

CBAM became a financial obligation on 1 January 2026. Scope, the cost formula and what importers and suppliers must do now.

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Semtrio blog cover — schematic illustration of CBAM and EMISSIONS

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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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CBAM →IFRS S1/S2 →CSRD & ESRS →ESG ratings →GHG accounting →SBTi →LCA & EPD →Sustainable finance →

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Semtrio blog cover — schematic illustration of 50 TONNES and THRESHOLD

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 IRON and AND STEEL

Regulation & Compliance

5 Min17 Sep 26

CBAM and Iron and Steel: Production Routes, the Scrap Advantage and Precursor Risk

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Semtrio blog cover — schematic illustration of ALUMINIUM and BILLET

Regulation & Compliance

4 Min17 Sep 26

CBAM and Aluminium: Primary vs Secondary Metal, Billet Risk and the Indirect Emissions Question

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Semtrio blog cover — schematic illustration of CEMENT and CLINKER

Regulation & Compliance

4 Min17 Sep 26

CBAM and Cement: The Clinker Factor, Process Emissions and the Highest Cost-to-Value Ratio

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Semtrio blog cover — schematic illustration of FERTILISERS and NITRATE

Regulation & Compliance

4 Min17 Sep 26

CBAM and Fertilisers: Nitrate-Based Accounting, N₂O Abatement and the 1% Mark-Up Exception

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Semtrio blog cover — schematic illustration of DOWNSTREAM and 180 GOODS

Regulation & Compliance

4 Min17 Sep 26

The CBAM Downstream Extension: 180 Goods, 1 January 2028 and the Sectors Coming Into Scope

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Semtrio blog cover — schematic illustration of DATA REQUEST and CONTRACT

Regulation & Compliance

4 Min17 Sep 26

Collecting CBAM Data From Non-EU Suppliers: What to Ask For and What to Put in the Contract

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Browse by topic

CBAM →IFRS S1/S2 →CSRD & ESRS →ESG ratings →GHG accounting →SBTi →LCA & EPD →Sustainable finance →

Blog

Latest

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

All Posts

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

Most read

Browse by topic

Have a reporting deadline or a live project you’re weighing?

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

CBAM and Iron and Steel: Production Routes, the Scrap Advantage and Precursor Risk

CBAM and Aluminium: Primary vs Secondary Metal, Billet Risk and the Indirect Emissions Question

CBAM and Cement: The Clinker Factor, Process Emissions and the Highest Cost-to-Value Ratio

CBAM and Fertilisers: Nitrate-Based Accounting, N₂O Abatement and the 1% Mark-Up Exception

The CBAM Downstream Extension: 180 Goods, 1 January 2028 and the Sectors Coming Into Scope

Collecting CBAM Data From Non-EU Suppliers: What to Ask For and What to Put in the Contract

Most read

Browse by topic