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How ESG360 Takes CBAM Off Your Desk

CBAM Reporting Made Easy

CBAM reporting does not have to take over your team’s calendar. Since 1 January 2026, the EU Carbon Border Adjustment Mechanism has been in its definitive phase, and every tonne of embedded emissions now has a price. EU buyers need verified, installation-level data from their suppliers, and Turkish exporters are the ones being asked for it. ESG360 turns that request into a clear, managed process: you share the data you already have, and we deliver verified CBAM reporting.

50 tannual import threshold for CBAM obligations
1 Feb 2027CBAM certificate sales open
30 Sep 2027first annual CBAM declaration and surrender
€82.32Q3 2026 CBAM certificate price per tonne CO₂e

01Why CBAM reporting lands on your desk

CBAM is paid by EU importers, but the information it runs on comes from producers. To use actual emissions instead of default values, the importer needs the specific embedded emissions of each product, calculated under the EU methodology for the installation that made it and checked by an accredited verifier.

That is why Turkish exporters of iron and steel, aluminium, cement, fertilisers and hydrogen are receiving data requests from their EU customers. Default values are set conservatively and now carry a mark-up that rises from 2027, so suppliers who can provide verified actual data help their customers pay less, and stay competitive.

02Which sectors and organisations are covered?

CBAM applies to goods listed by CN code in Annex I of the CBAM Regulation. If your product’s CN code is on the list, CBAM applies. Select a sector to see the covered goods, the data that matters and the immediate steps ESG360 takes to get you ready.

Iron & steelCO₂ · direct emissions only
Covered goods
Pig iron, DRI, crude and semi-finished steel, flat and long products, pipes and tubes, structures, tanks, screws, bolts, nuts and other fasteners.
CN codes
CN 2601 12 00 · Chapter 72 (except most ferro-alloys) · 7301–7311 · 7318 · 7326
Key data
Production route (BF-BOF, EAF or DRI), fuels, electrodes, ore, scrap and purchased precursors such as pig iron, DRI or crude steel.

How we get you ready

  1. We map every product you export to the EU to its CN code and confirm which customers and tonnages fall under CBAM.
  2. We identify the installation and production route (BF-BOF, EAF or DRI) behind each product and trace every purchased precursor.
  3. We collect your 2026 fuel, electricity, ore, scrap, alloy and production data using our templates, on site if needed.
  4. We obtain embedded emissions from your precursor suppliers, or apply default values where they cannot provide them.
  5. We calculate your specific embedded emissions, prepare the report and book the accredited verification visit before the 2027 rush.
AluminiumCO₂ and PFCs · direct emissions only
Covered goods
Unwrought aluminium, powders, bars, profiles, wire, plates, foil, tubes, structures, containers and other aluminium articles.
CN codes
CN 7601 · 7603–7614 · 7616
Key data
Primary (smelting) or secondary (remelting) route, anode consumption, anode effects (PFCs), scrap share and purchased unwrought aluminium.

How we get you ready

  1. We map your aluminium products to CN codes and identify the EU customers that need your data.
  2. We confirm whether each product is made by primary smelting or secondary remelting and trace where every precursor comes from.
  3. We collect your fuel, anode, PFC monitoring and production data for 2026.
  4. We obtain embedded emissions from your suppliers of unwrought aluminium.
  5. We calculate your embedded emissions, prepare the monitoring documentation and arrange accredited verification.
CementCO₂ · direct and indirect (electricity) emissions
Covered goods
Calcined clays, cement clinker, Portland, white, aluminous and other hydraulic cements.
CN codes
CN 2507 00 80 · 2523 10 00 · 2523 21 00 · 2523 29 00 · 2523 30 00 · 2523 90 00
Key data
Clinker production and clinker-to-cement ratio, kiln fuels including alternative fuels, raw meal calcination and electricity consumption.

How we get you ready

  1. We separate your clinker and cement products and confirm their CN codes.
  2. We collect kiln fuel, raw meal, clinker and cement production data for 2026, including alternative fuels.
  3. We document your electricity consumption and its source, because indirect emissions count for cement.
  4. We trace any purchased clinker and its origin.
  5. We calculate your embedded emissions and schedule the accredited verification visit around your kiln operations.
FertilisersCO₂ and N₂O · direct and indirect emissions
Covered goods
Nitric acid, ammonia, potassium nitrate, nitrogen fertilisers such as urea and ammonium nitrate, and mixed fertilisers.
CN codes
CN 2808 00 00 · 2814 · 2834 21 00 · 3102 · 3105 (except 3105 60 00)
Key data
Natural gas use as fuel and feedstock, N₂O from nitric acid production, electricity, and purchased ammonia or nitric acid.

How we get you ready

  1. We list your fertiliser products by CN code and EU customer.
  2. We map how your ammonia, nitric acid and finished-product units are linked.
  3. We collect gas, electricity, N₂O monitoring and production data for 2026.
  4. We obtain embedded emissions for any purchased ammonia or nitric acid.
  5. We calculate your embedded emissions, prepare the documentation and arrange accredited verification.
HydrogenCO₂ · direct emissions only · no 50-tonne threshold
Covered goods
Hydrogen produced by steam methane reforming, electrolysis or other routes.
CN codes
CN 2804 10 00
Key data
Production route, natural gas or electricity input, and any carbon capture.

How we get you ready

  1. We confirm the volumes you export to the EU, as the 50-tonne threshold does not apply to hydrogen.
  2. We document your production route and energy inputs.
  3. We collect your 2026 monthly production and input data.
  4. We calculate your embedded emissions, prepare the documentation and arrange accredited verification.
ElectricityCO₂ · specific rules for electricity · no 50-tonne threshold
Covered goods
Electricity imported into the EU.
CN codes
CN 2716 00 00
Key data
Generation source, interconnection and transmission arrangements.

How we get you ready

  1. We review how your electricity reaches the EU and who files the CBAM declaration.
  2. We assess whether actual emission values can be documented for the electricity you supply.
  3. We prepare the supporting data and coordinate with your counterpart in the EU.
Who is covered

EU importers of more than 50 tonnes a year (authorised CBAM declarants), indirect customs representatives acting for them, and the non-EU operators and installations whose emissions data the declaration relies on. Traders and distributors in between must pass that data along.

Who is exempt

Importers below 50 tonnes a year (not for hydrogen or electricity); goods originating in Iceland, Liechtenstein, Norway, Switzerland and the territories Büsingen, Heligoland, Livigno, Ceuta and Melilla; and goods used for military activities.

03How ESG360 makes it easy

We break CBAM reporting into six steps and take on the technical work in each one:

  1. Scoping. We map your products to CBAM CN codes, identify the installations and production processes involved, and confirm what your EU customers need.
  2. Data collection. We send simple templates and gather production volumes, fuel and electricity use, process inputs and precursors, with on-site support where needed.
  3. Calculation. We set the system boundaries and calculate direct and, where relevant, indirect specific embedded emissions per tonne of product under the EU CBAM methodology.
  4. Reporting. We prepare the monitoring documentation and the emissions communication your EU customers use in their CBAM declarations.
  5. Verification. We arrange independent verification by an accredited CBAM verifier from our partner network, including the site visit, and manage any findings to closure.
  6. Ongoing support. We keep your data current, answer customer questions and help you plan for annual reporting cycles and future rule changes.
What we need from you

A contact person at the plant, production quantities for the CBAM goods, fuel and electricity records, information on raw materials and precursors, and any existing energy, emissions or ISO 14064 reports. We do the rest.

04Support for EU importers too

If you import CBAM goods into the EU, ESG360 can work on the other side of the same process. We help you collect and check supplier data, consolidate embedded emissions across shipments, estimate certificate needs and the 50% quarterly holding requirement that applies from 2027, and prepare the information for your annual CBAM declaration.

05Why work with ESG360

  • One point of contact for calculation, reporting and verification, instead of separate consultants and verifiers.
  • Accredited verification through partners: formal verification statements are issued by verifiers accredited for that scope.
  • Local presence, global reach: based in İstanbul and backed by Global Alliance Register’s network in more than 140 countries.
  • Connected ESG expertise: the same data supports your ISO 14064 inventory, Scope 3 requests, CSRD-driven customer questionnaires and the Turkish ETS.

06Start now, not in 2027

The first CBAM declaration for 2026 imports is due by 30 September 2027, and verification takes time to plan. Exporters who build a reliable monitoring and reporting system now will answer customer requests faster and avoid last-minute pressure. For the full regulatory background, read our CBAM 2026 guide for Turkish exporters and our overview of the Türkiye ETS Regulation.

Let ESG360 handle your CBAM reporting

Tell us which products you export or import, and we will propose a clear scope, timeline and fixed fee for your CBAM reporting and verification.

This article is based on publicly available information as of November 2026, including Regulation (EU) 2023/956 as amended by Regulation (EU) 2025/2083 and the CBAM certificate prices published via DEHSt, and is not legal or customs advice.