How to calculate CBAM embedded emissions: the EU method in plain words

Answer box

Specific embedded emissions per CN code = (direct installation emissions + in-scope indirect emissions + precursor embedded emissions) attributed across products, divided by product tonnes. For iron and steel and aluminium, indirect emissions are excluded (except sintered-ore precursor).

Step by step

1. Activity data — fuels (quantity × NCV × EF), process inputs, production tonnes.
2. Process emissions — direct non-fuel emissions from the production process (e.g. decarbonation in cement, anode effect PFCs in aluminium).
3. Installation total — sum fuels + process. Add indirect (grid electricity) where in scope for the sector.
4. Precursor emissions — carried from precursor supplier (e.g. unwrought aluminium) at the mass used.
5. Attribution — allocate installation emissions across products using the EU rules.
6. Per tonne per CN code — divide allocated emissions by tonnes produced of that product.

Worked example (indicative only)

CBAMWorks shows a worked example in the dashboard once a supplier has submitted data. We don’t publish a numeric example on this page because the default values and emission factors must come from the official reference tables, not from editorial content.