The release of greenhouse gases into the atmosphere from the production of goods in the CBAM production context.
Emissions in CBAM are specifically the greenhouse gases released into the atmosphere from the production of goods, not a catch-all term for every climate metric in the supply chain. The boundary matters: CBAM is concerned with production-linked emissions for covered goods, not every environmental impact, corporate footprint metric, avoided-emissions claim, or supply-chain climate indicator.
This definition supports the CBAM embedded-emissions calculation and should remain tied to production of goods. It should not be generalized into full ESG reporting, product LCA, or corporate inventory language.
Regulation (EU) 2023/956 establishing a carbon border adjustment mechanism
the release of greenhouse gases into the atmosphere from the production of goods;
Reference: Article 3, point 3
Implementation records should capture the production process, greenhouse-gas stream, CBAM goods link, calculation method, facility or installation source, reporting period, direct/indirect boundary, and distinction from corporate footprint or avoided-emissions claims.
Emissions is a CBAM production-emissions control: the evidence consequence is that supplier requests, facility data, and product evidence stay focused on production-linked greenhouse-gas releases for covered goods rather than broader carbon narratives.