CBAM electricity-related emissions for electricity consumed during production processes of covered goods.
Indirect emissions are the electricity-consumption layer of embedded-emissions work. They need to be tied to the relevant production process and period rather than treated as a general purchased-electricity footprint.
CBAM indirect-emissions context is narrower than corporate Scope 2 reporting. The source boundary is electricity consumed during the relevant production processes, not every electricity-related emission associated with the operator.
Regulation (EU) 2023/956 establishing a carbon border adjustment mechanism
emissions from the production of electricity which is consumed during the production processes of goods, irrespective of the location of the production of the consumed electricity.
Reference: Article 3, point 34
Reviewed public draft page. Aligns with CBAM high-priority policy: source-bound method boundaries, concrete implementation records, and evidence/cost-focused commentary. Commission Implementing Regulation (EU) 2023/1773 adds transitional reporting and calculation context rather than a second formal definition.
Commission Implementing Regulation (EU) 2023/1773 Article 3(3) requires reporting electricity consumption of the production process, whether the declarant reports actual emissions or default values, the corresponding electricity emissions factor, and the resulting indirect emissions specific of the goods. This keeps indirect emissions focused on electricity consumed in CBAM production processes.
Implementation records should capture electricity-consumption record, production process, emission factor, period, installation, metering source, calculation file, goods line, and link to the embedded-emissions calculation.
Indirect emissions are an electricity-consumption evidence term and electricity-evidence boundary. Consumption records, emission factors, and periods need to be linked to production processes so the indirect component can be reconciled without importing a full-facility Scope 2 footprint.
Transitional-period reporting and calculation rules that support this CBAM term without replacing the formal Regulation (EU) 2023/956 definition.
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