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CBAM Accounting & Reporting

COMPLIANCE & REGULATORY

CBAM Accounting & Reporting

  • CBAM Accounting & Reporting
  • What We Deliver
  • Why Semtrio
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CBAM compliance that protects your EU market access — and your margin.

The Carbon Border Adjustment Mechanism requires exporters of goods in covered sectors to declare the embedded carbon content of every tonne sold into EU markets. From 2026, that declaration becomes a carbon cost — calculated quarterly, submitted to the EU CBAM registry, and directly tied to the carbon price EU producers pay under the Emissions Trading System.

For manufacturers and producers in Iron & Steel, Cement, Aluminium, Fertilizers, Electricity, and Hydrogen, CBAM is not a future obligation. It is an active reporting requirement with quarterly deadlines and real financial consequences if the calculation is wrong.

Map your CBAM exposure

Sectors in scope:

Iron & Steel, Cement, Aluminium, Fertilizers, Electricity, and Hydrogen — including downstream products and processors within each category. Any company exporting these goods to the EU is in scope, regardless of company size or export volume.

Quarterly reporting cycle:

CBAM declarations are submitted every three months. From 2026, each declaration carries a direct carbon cost — the difference between the carbon price paid at production and the EU ETS carbon price. Errors in calculation are not corrected retroactively without penalty exposure.

Calculation complexity:

Embedded carbon calculations require production-process data at site and product level, sector-specific emission factors, and methodology alignment with EU CBAM regulation. Default values are available — but relying on them without assessing sector-specific alternatives can lead to significantly overstated carbon costs.

CBAM embedded carbon calculations are not a sustainability exercise. They are a financial calculation — one that determines how much your business pays per tonne of goods exported to the EU from 2026. Companies that invest in accurate, production-level calculations consistently pay less than those relying on default values or conservative estimates.

Semtrio's CBAM advisory is built around precision. We work directly with process teams, sustainability departments, and procurement to map every relevant emission source across your production sites, apply the correct methodology for your specific goods and sector, and produce calculation files that hold up to EU declarant verification.

Our delivery covers the full CBAM obligation cycle: embedded carbon calculation, quarterly submission package preparation, validation support, and the regulatory update monitoring that keeps your methodology current as CBAM requirements evolve. We have delivered 300+ embedded carbon calculations and 150+ submission packages across Iron & Steel, Cement, Aluminium, Fertilizers, Electricity, and Hydrogen operations — with 100% of submission deadlines met.

OUR PROCESS

What We Deliver

A complete CBAM compliance system — from first calculation to quarterly submission.

Scope & Data Assessment

We identify all EU export volumes, covered goods, and production sites requiring embedded carbon calculation across all six CBAM sectors: Iron & Steel, Cement, Aluminium, Fertilizers, Electricity, and Hydrogen. This includes downstream products and processors, which are frequently overlooked in initial CBAM scope reviews. Output: a confirmed CBAM scope document that prevents both over-reporting and compliance gaps.

Embedded Carbon Calculation

We quantify direct and indirect embedded emissions per tonne of goods using CBAM regulation methodology and sector-specific emission factors — applying production-level data where available, and default values only where justified. Output: a CBAM calculation file per product, in the format required by the EU declarant submission system.

Submission Package Preparation

We prepare the complete quarterly submission package: calculation files, supporting documentation, declarant registration materials, and the verification evidence required for the EU CBAM registry submission. Output: a ready-to-submit CBAM declaration package prepared ahead of each quarterly deadline.

Validation & Ongoing Support

We review and validate all outputs against current CBAM regulation requirements, support declarant registration where needed, and provide regulatory update monitoring to keep your methodology and documentation current now that the definitive CBAM regime is in effect. Output: validated submissions and a methodology that evolves with the regulation.

Powered by Carbondeck

From quarterly reporting to permanent CBAM infrastructure.

For organizations managing CBAM across multiple facilities, product lines, or export markets, a quarterly calculation project is not a sustainable operating model. The definitive CBAM regime requires continuous data, year-on-year comparability, and the ability to answer — in real time, as production runs — what the carbon cost of each product will be when it reaches the EU border.

Carbondeck CBAM is the digital infrastructure that makes this possible. The platform creates a digital twin of your production lines — modeling facilities, production routes, and material inputs in a single system, integrated with your ERP to receive production and energy data continuously. Product emission intensity is tracked by facility and production line in real time, with financial impact calculated against live EU ETS carbon prices. The result is a CBAM data position that is always current, always audit-ready, and directly tied to the pricing decisions that protect your EU margin.

As an accredited Climateware consulting partner, Semtrio deploys Carbondeck CBAM for clients who need a permanent system — not a quarterly rebuild. We configure the platform, run the initial scope and data mapping, and train your team to own the ongoing process. Semtrio provides the advisory expertise. Carbondeck provides the infrastructure.

Explore Carbondeck CBAM

You may also need

Corporate GHG Accounting

CBAM embedded carbon calculations draw on the same emissions data as your corporate GHG inventory — structuring both together eliminates duplication and improves accuracy across all frameworks.

Learn more

CDP Advisory

For manufacturers in CBAM-covered sectors, the same production-level emissions data that supports CBAM calculations is the foundation of CDP Climate disclosure — structuring both from a single data source eliminates duplication and strengthens performance across frameworks.

Learn more

EcoVadis Advisory

EU buyers requiring CBAM-compliant suppliers frequently also require EcoVadis scores — managing both as a coordinated system reduces data duplication and strengthens supplier positioning.

Learn more

Framework-Specific Workshops

For teams managing CBAM reporting internally, our CBAM-specific workshops build the technical fluency needed to own the calculation and submission process with confidence.

Learn more

Why Semtrio

300+ calculations. 150+ submissions. Every deadline met.

CBAM embedded carbon calculation is not a generalist sustainability exercise. It requires production-process knowledge, sector-specific methodology, and direct familiarity with how the EU declarant system works in practice — including how it changes as the regulation matures from transitional phase into the definitive regime.

Semtrio has delivered over 300 embedded carbon calculations and more than 150 CBAM submission packages across operations in Iron & Steel, Cement, Aluminium, Fertilizers, Electricity, and Hydrogen. Every submission has been delivered ahead of its quarterly deadline. That record reflects both the rigour of our methodology and the discipline of our delivery process — not just in any single engagement, but consistently across a portfolio of exporters with different production profiles, data quality levels, and site structures.

Our CBAM delivery integrates with Carbondeck where clients need a permanent data infrastructure for multi-site, multi-product calculation management. For clients with complex production footprints — multiple sites, downstream processed products, or multi-entity export structures — Carbondeck provides the data architecture that makes quarterly CBAM reporting a system rather than a project.

See how we've done this for your sector

300+

Embedded carbon calculations delivered — across all six CBAM-covered sectors

150+

CBAM submission packages prepared — across single-site and multi-site exporter operations

100%

Submission deadlines met — across all quarterly CBAM reporting cycles supported

300+Embedded carbon calculations delivered
150+CBAM submission packages prepared
100%Submission deadlines met across all quarterly reporting cycles
300+Embedded carbon calculations delivered
150+CBAM submission packages prepared
100%Submission deadlines met across all quarterly reporting cycles

Get in Touch With Our Client Solution Team

Whether you're scoping a single service engagement, evaluating end-to-end advisory across multiple clusters, or looking for one accountable partner across strategy and disclosure — start here.

  • Yaren Ünal

    Yaren Ünal

    Senior Specialist,Client Solutions

    +90 (530) 264 34 50yarenunal@semtrio.com
  • Hamza Söylemez

    Hamza Söylemez

    Specialist,Client Solutions

    +90 (530) 264 38 43hamzasoylemez@semtrio.com
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FAQ

Frequently asked questions about CBAM

Let's map your CBAM exposure and build the compliance system around it.

Whether you are approaching your first CBAM calculation or managing an ongoing quarterly cycle, we will assess your scope, confirm your methodology, and take ownership of the submission process — so you meet every deadline with confidence.

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