The EU’s Carbon Border Adjustment Mechanism (CBAM) is moving beyond a regulatory reporting exercise. From 2026 onwards, emissions embedded in imported goods carry real, measurable cost exposure. To help customers navigate it, SAP is introducing an integrated, end-to-end CBAM solution that starts with CBAM declarants, built on SAP Sustainability Footprint Management and SAP Green Ledger, and will expand to fully support operator needs.
Companies need to quantify those emissions, recognize liabilities, withstand audit scrutiny, and, ultimately, prepare to settle carbon costs through certificates linked to the EU Emissions Trading System.
In practical terms, carbon becomes a priced input, one that directly affects margins, cash flow, and sourcing decisions in a way that is comparable to other cost drivers.
Why CBAM matters now
CBAM cuts across business functions. Finance teams manage liabilities and forecast costs. Procurement teams need emissions data from suppliers and must incorporate it into sourcing decisions. Trade and compliance teams ensure imports are correctly classified and reported.
