Note
CBAM preparation has two layers: (1) data and methodology discipline for embedded emissions, and (2) visibility that translates exposure into management language.
To structure it well: - Standardize product/installation splits and methodology choices - Manage supplier submissions with format, quality, and traceability controls - Make default-value boundaries explicit and governed - Link emissions outputs to financial impact through scenarios
The goal is not “last-minute data chasing” during reporting windows, but a controlled, repeatable calculation and decision-support flow.