EU CBAM Exposure Calculator
Know your CBAM liability before your first filing.
Six sectors, four ETS price scenarios, 2026–2030 projection. IFRS S2 transition risk disclosure output included.
Sector, volume, and embedded emissions.
CBAM applies to six sectors: cement, iron and steel, aluminium, fertilisers, electricity, and hydrogen. For each product exported to the EU, enter the annual tonnage, the production country, and embedded GHG emissions per tonne. Aretia provides default embedded emission factors by production method and country where direct measurement is not yet available — and flags where 2026 verified data requirements will apply.
CBAM cost by year. EU ETS price scenarios.
Aretia calculates your annual CBAM liability from 2026 to 2030 using EU ETS price projections under four scenarios — a central baseline and three stress cases. The liability equals embedded emissions multiplied by the average EU ETS price for the year, less any carbon price already paid in the country of production. The break-even carbon price — the level at which CBAM becomes commercially material — is calculated per product.
Carbon liability as a financial disclosure.
CBAM is not just a trade cost — under IFRS S2, it is a material transition risk that must be disclosed. Aretia produces a ready-to-use IFRS S2 transition risk disclosure entry covering: the nature of the risk, quantified financial impact by scenario, the company's response strategy, and progress metrics. The CBAM liability figures feed directly into the carbon pricing sensitivity module for EBITDA stress-test integration.
Know your CBAM liability before your first filing.
Six sectors, four ETS price scenarios, 2026–2030 projection. IFRS S2 transition risk disclosure output included.