​
Building your yearly CBAM report

​
Why do I need to create an emissions report?

You have to create a report on your emissions because the goods you manufacture enter the European Union either directly or after being transformed by another company. If you don’t sell goods directly to a European company, you are likely a supplier of ‘precursor’ (input goods) to a company that exports to the European Union.

The CBAM regulation requires that manufacturing companies calculate the emissions of their operations. This guide will take you through how you do this.

​
Yearly reporting flow for you as an operator

While importers (declarants) are subject to quarterly reporting during the transitional phase (2023–2025), you, as an operator, must provide data for annual reports.

This allows you to collect representative data that reflects an installation’s annual operations. The twelve-month reporting period may be either a calendar or fiscal year. These reports help verify the information submitted by importers and provide the groundwork for the full implementation of CBAM starting in 2026.

These reports are due by the end of the first quarter of the year following the reporting year

  • 2023 report (covering the period from January to December 2023) is due by October 31, 2024 (this is due to supplier-specific data being mandatory from the Q3 report 2024)
  • 2024 report is due by March 31, 2025

Your customers (EU importers) will use your 2023 report for all of their quarterly reports in 2024 and use your 2024 report for all of their quarterly reports in 2025.

​
Step by step: Creating your yearly report

The ‘My Emissions’ section of the CBAMBOO platform allows you to manage your company’s emission data and share it with your customers who have requested it.

  1. Follow the steps outlined here to get started.
  2. Step 2 is to create your emissions data, either through
    1. Carbon Flow or an Excel upload. Read more about the two different routes here
    2. We suggest using Carbon Flow, a tool specially created by CBAMBOO to make the process of monitoring your emissions much easier. For guidance on using Carbon Flow, go to the documentation section here.
  3. Step 3 is sharing your data with your customers, either through the platform or an Excel file. Read about how you do this here.