In a recent development, the European Union’s Carbon Border Adjustment Mechanism (EU CBAM) has faced implementation hurdles as companies encounter issues with the CBAM registry. The CBAM, effective since October 1, 2023, aims to align the carbon prices of imports with domestic production within the EU.
As the initial reporting deadline of January 31 approaches, multiple national EU registries have reported technical issues in the Commission’s registry, including error messages, unclear report completion instructions, and challenges with file uploads.

Acknowledging the challenges faced by companies, the European Commission granted a one-month deadline extension to reporting declarants encountering technical issues. This extension, effective from February 1, allows companies to ‘request delayed submission’ without incurring penalties. The Commission emphasizes its commitment to resolving challenges promptly and maintaining the integrity of the reporting process.
As the CBAM undergoes its transitional period until December 2025, stakeholders are closely monitoring developments. The extension of the reporting deadline reflects the Commission’s dedication to ensuring a smooth and fair implementation process. Companies that have not encountered major technical challenges are urged to adhere to the original deadline.

The extension, coupled with ongoing technical improvements, showcases a commitment to transparency and fairness in this pioneering regulatory framework.
As the CBAM evolves, Brundtland will be keenly observing its impact on businesses and environmental objectives. Overall, the implementation of the CSRD and the existing NFRD highlights the EU’s commitment to advancing corporate sustainability reporting, promoting transparency, and enabling stakeholders to make informed decisions regarding sustainable investments.