EU ETS, ETS 2 & CBAM

The EU Emissions Trading System (EU ETS) is the cornerstone of EU climate policy. Since 2005 it has covered around 40% of EU GHG emissions—including heavy industry, power generation, aviation and maritime.

Under Fit for 55, a second system (ETS 2) now covers buildings, road transport and smaller industrial installations. Once both systems are fully operational, over 75% of EU emissions will face a carbon price.

Whether you are directly covered by ETS 1, your energy suppliers pass through ETS 2 costs, or your imports fall under CBAM—carbon pricing already affects your P&L.

Our role: quantify it, anticipate it, and turn it into a competitiveness lever.

Assessment of direct and indirect exposure; quantification of potential cost impacts to 2027 and 2030 under several carbon price scenarios.

Mapping of CBAM-exposed purchases, embedded emissions in imports, preparation for declarative obligations, engagement with non-EU suppliers.

Design or strengthening of Monitoring, Reporting & Verification: monitoring plan, emission calculations, preparation for independent verification, annual compliance cycle management.

Decarbonisation planning that simultaneously improves your ETS position (fewer allowances to buy, surplus valorisation) and CBAM compliance—turning regulation into advantage.

Certified GHG accounting (scopes 1, 2, 3), SBTi-aligned reduction planning and a pragmatic decarbonisation roadmap.

Frameworks: Bilan Carbone® · GHG Protocol · SBTi · scopes 1–3.