The CBAM-relevant greenhouse gases specified in Annex I for each covered goods category.
Greenhouse gases in CBAM are not an open-ended climate category; they are the specific gases listed in Annex I for each covered goods category. This scope term does not invite a free-form ESG gas inventory; it points readers back to Annex I, where gases such as carbon dioxide and nitrous oxide are attached to specific covered goods and sectors. In short, it is not a free-form ESG gas inventory.
Because CBAM links greenhouse gases to Annex I goods, the term should be read together with the relevant product category and production-process methodology rather than as a universal emissions-inventory list.
Regulation (EU) 2023/956 establishing a carbon border adjustment mechanism
greenhouse gases as specified in Annex I in relation to each of the goods listed in that Annex;
Reference: Article 3, point 2
Implementation records should capture the CBAM goods category, Annex I gas list, gas-specific emissions stream, embedded-emissions calculation, production process, measurement source, and methodology reference before requesting or validating supplier emissions data.
Greenhouse gases is a CBAM gas-scope control: the evidence consequence is that data requests can target gases attached to the reported goods instead of collecting broad climate data that cannot be used cleanly in the declaration.