2024采购和供应链领导者指南报告（英）

Investment Rating - The report does not explicitly provide an investment rating for the industry Core Insights - The European Union has introduced the Carbon Border Adjustment Mechanism (CBAM) to impose a carbon tariff on carbon-intensive goods entering the EU, aiming to reduce carbon emissions by 55% by 2030 [2][4] - CBAM will initially target sectors vulnerable to carbon leakage, including iron and steel, cement, fertilizers, aluminum, electricity, and hydrogen, which collectively represent about 45% of the EU's Emissions Trading System (ETS) sectors [5][4] - The transitional period for CBAM implementation started on October 1, 2023, and will end on December 31, 2025, during which importers must report embedded greenhouse gas emissions [8][10] Summary by Sections CBAM Overview - CBAM aims to create a level playing field for EU producers and importers, preventing carbon leakage and encouraging cleaner production in non-EU countries [3][4] - The mechanism will require importers to submit quarterly reports on their imported goods and embedded GHG emissions, transitioning to actual emissions reporting starting Q3 2024 [2][10] Impacted Industries - Initially, CBAM will focus on high carbon-intensive sectors, with plans to expand its scope to include additional products like lime, glass, ceramics, and plastics after December 2025 [5][4] Reporting Challenges - Companies are facing significant challenges in collecting accurate emissions data for compliance, with low compliance rates reported in Germany and Sweden [11][13] - The lack of data availability, additional costs, and the capability of non-EU suppliers to document emissions are major barriers to compliance [13][11] Procurement and Supply Chain Strategies - Organizations are encouraged to develop a sustainable data strategy for carbon emissions and enhance visibility into CBAM-impacted products [14][15] - Collaboration with suppliers to assess their carbon footprint and implement decarbonization strategies is essential for compliance [20][21] Technology and Compliance - Investments in technology are critical for enabling compliance with CBAM, including tools for data collection and reporting [21][22] - Companies should maintain detailed records and conduct periodic checks to ensure the accuracy of emissions data used in reports [23][24] Long-term Strategic Vision - A dual approach of short-term responsiveness and long-term strategic planning is necessary for navigating CBAM effectively [27] - Businesses should incorporate ESG goals into procurement strategies to mitigate risks and enhance compliance with upcoming regulations [27][20]