Support in the implementation of CBAM
MATERIALITY's experts will provide your organization with key information on the obligations under the provisions of the EU CO2 Border Price Adjustment Mechanism Regulation (CBAM Regulation).
We will analyze your organization's operations and identify the product categories with which obligations under the CBAM regulation are associated today. We will also identify product categories that will be covered by CBAM in the near future. In this way, we will prepare your organization for the upcoming changes and teach you how to use your new knowledge to plan your purchases and supplies for the coming months. After all, CBAM is a real cost that will grow in the years to come - but one that can (and should) be managed.
We will help your company reduce the burden of CBAM: in terms of requirements for importing goods, filing CBAM declarations, accounting for emissions embedded in imported goods, or identifying and assessing the value chain.
Our cooperation will be based on a clear implementation schedule, which will allow your organization to verify the progress of the work on an ongoing basis.
How will we work together?
Workshops
First, we will hold a workshop on the CBAM regulation for people who are responsible for CBAM-relevant areas in the company.
Workshops are the cornerstone of our cooperation, allowing us to tailor individual support to the specifics of the organization's operations and structure. They also help structure the participants' knowledge.
Technical support
After the workshop, we will prepare a clear implementation schedule. It will be our joint roadmap and allow us to easily control the progress of the work.
We will then review in detail the goods that may be subject to CBAM regulation.
We will also analyze and map your company's value chain, with special emphasis on identifying key suppliers.
Finally, we will build effective internal procedures, taking into account the organization's structure and key internal processes (such as the purchasing process). We will discuss all of these elements during the final validation workshop to w Fully customize them to meet the needs of your organization.
Results of cooperation
As a result of our work, you will receive:
- complete information on the company's obligations under the CBAM regulation, including the outlook for the next few months;
- knowledge of the rules for preparing CBAM declarations, embedded emissions, CBAM certificates, and the rules for calculating the CBAM phasing factor;
- tailored to your organization's structure and operations, internal documents to support CBAM implementation;
- Understanding of the inspection procedures carried out by the European Commission and national authorities.
What distinguishes our Support in the implementation of the CBAM Regulation?
Practical and understandable presentation of the obligations under the CBAM regulation in the form of a workshop that ensures active participation of participants and takes into account the context of the company's operations.
Analyze your product portfolio taking into account the planned expansion of the CBAM regulation - you are future-proofed as well.
Prepared by us practical document templates, tailored to the specifics of your business.
More information on CBAM Regulations
The CBAM regulation complements the EU ETS (EU Emissions Trading Scheme) and is intended to level the playing field between EU and non-EU producers by including the cost of CO₂ emissions in the price of imported products. CBAM is also intended to counteract carbon leakage (carbon leakage), that is, the transfer of high-carbon production from the EU to countries with more lenient climate regulations. As a result of the CBAM mechanism, high-carbon imported products will be charged a CO₂ cost comparable to that of EU producers under the EU ETS.
Currently, the CBAM mechanism covers primary commodities such as aluminum, cast iron, steel and cement. While the mechanism protects against carbon leakage, it also increases costs for manufacturers in the EU using these commodities for further processing (production) - for example, in the manufacture of household appliances.
The European Commission recognizes that a consequence of the CBAM mechanism is the risk that downstream production in the EU value chain may be shifted to countries with weaker climate regulations, or that EU goods will be replaced by more carbon-intensive but cheaper imports. To counter this, in December 2025. The Commission announced the expansion of CBAM to include 180 products that make significant use of steel and aluminum, such as industrial coolers, foundry machinery, hardware and household appliances.
Expanding your CBAM application means you need to plan ahead today - our experts can help!
Check related services
We count the carbon footprint in three ranges, according to the GHG Protocol methodology.
We assess the resilience of the company's strategy in various climate scenarios.
We develop ESG strategies that are integrated with the company's business objectives.
Polish 
English