AEO, CBAM and embedded indirect emissions

The regulation draft C(2023) 5512 final “…laying down the rules for the application of Regulation (EU) 2023/956 of the European Parliament and of the Council as regards reporting obligations for the purposes of the carbon border adjustment mechanism during the transitional period…” about the embedded indirect emissions lays down that it is required to indicate:

a) electricity consumption, expressed in megawatt hours, of the production process per tonne of goods produced;

(b) actual emissions or default values made available and published by the Commission for the transitional period;

(c) the corresponding emissions factor of the electricity consumed;

(d) the amount of specific embedded indirect emissions