Carbon Border Adjustment Mechanism (CBAM)

Measuring your impact beyond your borders

Good Growth Collective helps you navigate the complexities of the EU Carbon Border Adjustment Mechanism (CBAM) with tailored support in carbon reporting, risk management, and long-term decarbonization.

According to the CBAM, importers are required to monitor, report, and eventually pay a carbon levy on the embedded emissions of carbon-intensive goods such as aluminium, cement, electricity, fertilisers, hydrogen, and iron & steel.

While helping you become compliant, we aim to identify low-carbon supply chain opportunities and reduce your exposure to carbon costs, keeping your business competitive and aligned with the transition to a low-carbon economy.

Our advisors

Stef van Kleef
Stef van Kleef Sustainability Consultant
Ivo van den Bosch
Ivo van den Bosch Sustainability Consultant

Curious to know more? Here's how we do it:

  • Step 1: Supply chain mapping
  • Step 2: Data collection
  • Step 3: Reporting

  • Map the supply chain and identify CBAM goods

    The first step of the CBAM project is to form a team responsible for compliance and map your company’s supply chain. Creating a clear visualization of the supply chain will allow you to identify and record imported CBAM goods, and help prepare for the data collection.

  • Collect data and calculate embedded CO2 emissions

    After having mapped the supply chain, suppliers will be asked to provide emission data and, if applicable, the carbon price paid in the country of origin. If a supplier is unable to provide the data, automatic calculations can be made in our software tool. This ensures that all necessary information for CBAM compliance is collected efficiently.

  • Report on the carbon footprint and become compliant

    After having gathered all the necessary information, we can begin preparing the quarterly CBAM report. Once everything is verified, we can upload all documentation to the EU’s CBAM Declarant portal. As the final step, your company must purchase CBAM certificates to cover the embedded emissions in imported goods. ​

The advantages of CBAM compliance

Prevent fines and restrictions

Non-compliance with the CBAM can lead to heavy fines and restricted access to the European market. Failure to comply may lead to higher carbon tariffs, additional import costs, and intensified scrutiny from EU regulatory bodies.

Avoid disruptions

Non-compliance with CBAM may lead to shipment delays, customs clearance issues, and increased operational costs. Transparency in carbon reporting strengthens relationships with suppliers and ensures long-term sustainability across your supply chain.

 

Operational efficiency

Aligning with the EU’s CBAM requirements boosts supply chain transparency and streamlines operations. Companies that optimize their supply chain and develop carbon reduction strategies remain a competitive advantage. 

Want to know more about the CBAM?

CBAM is more than a regulatory obligation, it's a bridge to greener borders and global responsibility.
Stef van Kleef
Stef van Kleef Sustainability Consultant Contact Stef

Why is the CBAM important for your business?  

The Carbon Border Adjustment Mechanism (CBAM) requires quarterly reporting of embedded emissions for imports of aluminum, cement, electricity, fertilisers, hydrogen, and iron and steel into the EU. From 2026, importers must purchase CBAM certificates equal to EU carbon prices, significantly impacting costs. Non-compliance risks penalties, restricted market access, and supply disruptions. Early compliance enables the identification of low-carbon suppliers and strategies to reduce future carbon costs before financial obligations begin. 

Which companies does CBAM apply to? 

CBAM applies to all EU importers of covered goods, including direct importers, indirect representatives, and customs declarants. Impacted sectors include manufacturing, construction, automotive, renewable energy, and chemicals. Even small import volumes require compliance, as there is no de minimis threshold. Companies using imported steel, aluminium, or cement in their supply chains need reliable systems to measure and report embedded emissions accurately. 

When should you implement CBAM compliance? 

Quarterly CBAM reporting has been mandatory since October 2023, with submissions due within one month after each quarter ends. The transitional phase ends in December 2025, after which certificate purchases are required. Supply chain mapping can take 4–8 weeks, while building supplier data processes requires ongoing engagement. Starting now allows time to source from lower-carbon producers and optimise costs before the pricing mechanism activates in 2026. 

What software tooling/partners do we use for this service?

We partner with Osapiens for CBAM compliance. Their platform calculates embedded emissions using supplier data or default emission factors, generates EU portal-ready quarterly reports, and tracks carbon prices paid in origin countries. The system automates certificate requirement calculations, ensuring accuracy, regulatory alignment, and strategic oversight of emissions reduction opportunities. 

What makes Good Growth Collective’s SaaS model unique for CBAM?  

Our Sustainability as a Service subscription covers CBAM requirements from supplier engagement to quarterly reporting and sourcing advice. We calculate embedded emissions, prepare portal-ready submissions, and track updates to EU guidance. In-house teams often lack the systems and expertise to collect verified data in the required format and within deadlines. We ensure reports are complete, compliant, and submitted on time, reducing the risk of penalties and optimising future certificate costs. 

Reach out to us for any question

Wondering how we can help? Or looking for more information on an ESG topic?

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Kevin van Dam Kevin van Dam Managing Consultant