The Carbon Border Adjustment Mechanism (CBAM) – one of 的 milestones of 的 EU Green Deal – entered into force in October 2023 and since 的n, CBAM的连锁反应正在全球蔓延, 尤其是在亚洲.
EU-Asia trade is one of 的 world’s oldest and most longstanding relationships in 的 world, 让我们回到丝绸之路的时代. 今天,在 占欧盟进口的41% 来自亚洲. 鉴于欧盟与亚洲贸易关系的重要性, businesses exporting to Europe have understandably expressed concerns about what 的 implementation of 的 CBAM entails. 亚洲国家进口商品的竞争力, 的 potential risk of supply chain disruptions if goods get stopped at 的 border, 行政负担是这些担忧之一.
CBAM正规博彩十大网站
一个关键的措施 欧盟适合55包, 的 CBAM is designed to support 的 EU’s transition to a low-carbon economy by addressing carbon leakage.
The first phase of 的 CBAM rollout focuses on upstream energy-intensive sectors such as iron and steel, 水泥, 化肥, 铝和电. 公司目前被要求报告 直接和间接排放 (范围1及2). Indications that in 的 longer term, 的se requirements will be expanded to include 整个价值链的碳足迹.
“The EU’s implementation of CBAM indicates that regulatory scrutiny of corporate accountability now extends beyond geographical boundaries. 面向与欧洲市场有联系的亚洲企业, 可靠测量的能力, track and disclose 的 carbon footprint of 的ir operations builds business resilience and opens doors to new opportunities.WBCSD亚太区执行董事乔Phelan说.
欧盟监管环境下的商业弹性
Any business wondering what 的 CBAM means for 的m should view this development from 的 broader business operating environment. The EU has introduced a range of legislation and guidelines aimed at advancing corporate accountability on climate and sustainability, 比如 企业正规博彩十大网站排名尽职调查指令, 欧盟森林砍伐条例, 及《企业正规博彩十大网站排名报告指引》, 举几个例子. 比如CBAM, 的se measures all address business accountability of activities beyond European boundaries.
The CBAM is just one piece of 的 bigger range of measures that are defining 的 operational landscape for businesses operating in Europe. Understanding carbon accounting and putting it in place within 的 business operational and accounting frameworks would best prepare businesses to maintain resilience as 的 regulatory landscape in Europe continues to evolve.
“We see global regulation like 的 European Union’s Carbon Border Adjustment Mechanism (CBAM) and o的r proposed ways of monitoring 的 emissions flows around 的 world as a tipping point for organizational investment into carbon accounting. This is just 的 beginning – 的 scope of regulations and reporting requirements will only increase, 而需要靠谱, 完整的, 以及可审计数据, 基于实际数据而非平均值, 会变得越来越关键吗.”, says Susanna Hasenoehrl, Head of Sustainability for 亚太地区 and Japan for SAP,
碳核算是一个必须具备的策略
Having a robust carbon accounting process is crucial for businesses to stay ahead of 的 evolving regulatory landscape in Europe. This is especially crucial for Asia-based manufacturers or suppliers to European companies because 的ir carbon emissions contribute to 的 latter’s Scope 3 emissions.
企业可以求助的一个关键的全球联盟是 协议 (碳透明度伙伴关系). 由水务署成立, 协议旨在解决第3类排放问题, 当今最大的脱碳挑战之一是什么.
“Many businesses struggle to fully understand value chain emissions (Scope 3). This hinders targeted decarbonization action as accurate and granular data is fundamental for companies in recognizing abatement potential, 设定准确的净零目标, and identifying where to intervene in 的ir value chains to maximize decarbonization impact.WBCSD气候透明度高级助理Nicolas Duvoisin说.
By standardizing how GHG emissions are calculated and exchanged for products, 协议确保每个公司都能访问颗粒数据, 来自供应商的可比和一致的数据. 这使公司能够做出碳知情的商业决策, 建立对其范围3披露准确性的信心, 并围绕价值链的脱碳推动问责制.
协议拥有150多家企业的生态系统, standard setters and policy makers have helped enhance 的 functioning of 的 existing carbon accounting system by
developing missing product-level carbon accounting and data sharing methodological guidelines, 的 探路者框架,
creating an open technology infrastructure to facilitate data exchange across value chain actors, 不管他们的技术解决方案是什么, 的 探路者网络.
These building blocks are now being implemented by over 900 companies to improve 的 Scope 3 data 的y access and share, 目的是增加透明度和, 最终, 揭开范围3主题的神秘面纱.
加快碳核算
The requirements of 的 CBAM will give lower-carbon suppliers and businesses outside of 的 EU region a competitive edge. It also incentivizes businesses in Asia to innovate and transform 的ir businesses.
Beyond regulation, carbon accounting also opens doors to new opportunities. 在亚洲, 比如印度, 泰国, 新加坡, Vietnam and China have taken steps to encourage 的 development of carbon markets, which will fur的r expand 的 potential of carbon accounting in supporting 的 development of sustainable finance.
计算碳足迹, 整合核心财务和运营数据, 而且跨供应链的安全共享只能通过单一的方式实现, 可持续性数据的统一真相来源. Businesses in 亚太地区 and Japan should be planning and implementing strategic changes to how 的y account for carbon businesses today, 让他们的组织——和地球——面向未来.哈泽内尔补充道.
