欧盟"碳关税"真的要落地了！ 2026年1月1日起，欧盟碳边境调节机制（CBAM）正式进入"收费期"，钢铁、水泥、铝、化肥、电力和 氢6类产品先被纳入。但这只是开始，按欧盟委员会方案，到2028年，CBAM覆盖范围拟将扩大至洗衣 机、汽车零部件、机械设备等在内约180种钢铁和铝密集型下游产品。 一场从原材料延伸到成品的"绿色账单"正在逼近。业内人士向21世纪经济报道记者表示，业内人士表 示，欧盟碳边境调节机制（CBAM）对不同产品覆盖的排放存在差异。得益于豁免门槛，实际付费义务 将集中在与大型欧盟进口商合作的企业。面对新规，中国相关企业需尽快建立差异化的碳排放数据管理 体系，而中国在低碳转型方面的先发优势与产业提前布局，将有助于企业在更严格的绿色贸易壁垒中保 持竞争力。 欧盟"碳关税"进入收费期 历经多年推进与调整，CBAM的产品覆盖范围与执行节奏已逐步明晰。2022年12月12日，欧盟理事会和 欧洲议会达成临时协议之后，CBAM的产品范围确定覆盖钢铁、水泥、铝、化肥、电力和氢这六种产 品，并且每一种产品都通过欧盟海关税则号（CN code）给出了清晰准确的范围。 CBAM的实施采取分阶段推进模式，中国电子口 ...

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Core Insights - The effectiveness of SBTi targets relies on deep integration with internal KPIs, requiring a comprehensive process of "goal breakdown - indicator design - collaborative execution - dynamic calibration" to embed emission reduction requirements into daily operations [1] - A three-dimensional system of "scope - department - time" is essential for breaking down SBTi targets, ensuring precise alignment between scientific carbon goals and business scenarios [1][3] - The design of KPIs must closely align with SBTi's core requirements, balancing scientific rigor with operational feasibility [3] Group 1: Target Breakdown - Emission targets should be divided into three scopes: Scope 1 focuses on direct emissions from production, Scope 2 on indirect emissions from energy consumption, and Scope 3 on value chain emissions [1] - A cross-departmental responsibility matrix is necessary, with production departments handling Scope 1, administrative departments managing Scope 2, and procurement and sales departments addressing Scope 3 [1] - The breakdown process should consider industry characteristics, allowing high-energy-consuming companies to further dissect production targets by workshop or equipment [1] Group 2: KPI Design - KPIs should be designed to directly connect with SBTi targets, such as "reduction rate of carbon emissions per unit product" for production departments and "proportion of renewable energy" for energy management [3] - Management KPIs should also be included to ensure the execution process is standardized, such as "timeliness of emission data verification" [3] - Short-term KPIs must meet annual reduction progress, while long-term indicators should align with industry decarbonization pathways [3] Group 3: Data Management - A unified carbon emission data management system is crucial for aligning SBTi targets with KPIs, with clear data reporting responsibilities assigned to each department [5] - Standardized data accounting methods should be adopted to prevent discrepancies between targets and KPIs [5] - A real-time data monitoring system is necessary for dynamic tracking of key indicators, ensuring accurate data support for KPI assessments [5] Group 4: Execution Assurance - A comprehensive "responsibility - incentive - adjustment" mechanism should be established to ensure effective execution of targets [7] - Incentive mechanisms should be diversified, rewarding departments that meet KPIs and encouraging employee suggestions for emission reduction [7] - Regular evaluations of KPI performance and SBTi target progress should be conducted to identify execution deviations and implement corrective measures [7]