Defend your EU revenue from carbon border tariffs.

What CBAM actually asks you for

The EU Carbon Border Adjustment Mechanism puts a carbon price on goods imported into the European Union in covered sectors, including iron and steel, aluminium, cement, fertilisers, electricity and hydrogen. It began as a transitional reporting regime in October 2023, and moves to the definitive regime - where importers surrender CBAM certificates against embedded emissions - in 2026.

The obligation sits with the EU importer, but the data does not. Your EU buyer needs verified embedded emissions per tonne of product from you. Where supplier data is missing, default values apply, and defaults are deliberately conservative - which shows up as a larger certificate bill and, in practice, commercial pressure back down the chain.

The X-Ray does not compute a product carbon footprint for you. It reads what you already disclose publicly and shows how far that is from what a CBAM-exposed buyer will ask for, so you know the size of the gap before the questionnaire lands.

• Whether a BRSR has been filed for the latest financial year, and whether BRSR Core carries limited or reasonable assurance
• Scope 1 and Scope 2 emissions as reported, with the reporting year attached
• Scope 3 emissions, and whether the figure is disclosed in the filing or estimated from an industry benchmark
• How many of the fifteen GHG Protocol Scope 3 categories are actually itemised
• SBTi status (committed or validated) and CDP participation
• Whether public carbon claims are backed by assured data