Carbon Border Adjustment Mechanism (CBAM) Handbook

Carbon Border Adjustment Mechanism (CBAM) Handbook

February 26, 2026

CBAM handbook provides an overview of the current status of the Carbon Border Adjustment Mechanism Regulation and the obligations entering into force in 2026, with a particular focus on companies outside the European Union. The publication explains in detail the requirements for monitoring and reporting carbon emissions, including methodologies for calculating embedded emissions and preparing CBAM reports.

The CBAM Handbook provides practical guidance on calculating the electricity emission factor in Bosnia and Herzegovina, supporting companies in independently assessing emissions and preparing the required documentation. It also includes reporting examples from five companies across different sectors, along with an analysis of expected CBAM certificate costs under various scenarios.

The publication is intended for non-EU companies in CBAM-covered sectors, serving as a practical guide for regulatory compliance and financial planning.