Carbon Footprint
The next carbon standard: What CBAM and CSRD mean for European businesses
Europe is locking in a new norm: If you make it or import it, you need credible carbon data for it. Two policies are driving this shift. The Carbon Border Adjustment Mechanism (CBAM) has moved from a 2023–2025 reporting-only phase to full operation from 2026, putting a price on the embedded emissions of key imports such as steel, cement, aluminium, fertilisers, electricity and hydrogen. In parallel, the Corporate Sustainability Reporting Directive (CSRD) requires thousands of companies to disclose standardised, assured sustainability information and use the ESRS framework. Together, they turn carbon transparency from avant-garde into a market requirement.
