CBAM and calculation of embedded emissions: how to do it

The regulation draft about the management of the CBAM reporting obligations, lays down that the reporting declarant , for the calculation of embedded emissions, has to followo up one of the two methods:

a) determining emissions from source streams on the basis of activity data obtained by means of measurement systems and calculation factors from laboratory analyses or standard values;

(b) determining emissions from emission sources by means of continuous measurement of the concentration of the relevant greenhouse gas in the flue gas and of the flue gas flow.

The tasks of the reporting declarant are part of the trade compliance on which relies the reliability of the AEO companies.