CBAM Academy: Protecting Margins in the Era of Decarbonisation
This is not a bureaucratic requirement. It is a cost variable that directly impacts your EBITDA.
This is not a bureaucratic requirement. It is a cost variable that directly impacts your EBITDA.
Understanding the Financial Variables — So You Can Control the Market, Not Be Controlled by It.
It is an "adjustment” to the cost of an imported good. The importer
pays the difference between the CO₂ cost that the good would incur if
produced within the EU and the cost potentially paid in the country of
origin.
It is, in every sense, a new industrial cost on raw materials.
EUA: These are the emission permits traded on the European ETS market. The price of CBAM certificates is legally tied to the EUA price, which has historically proven extremely volatile. If the EUA price rises, the cost of your imports increases immediately. They require strategies of planning, control and monitoring — much like foreign exchange rates or energy prices.
Default Values: These are standard estimates set by the EU, used to report the emissions associated with a good produced outside the Union in the absence of actual data provided by producers. They risk being penalising compared to actual emissions.
Actual Data: These are the certified real emissions from your supplier.
THE IMPACT: Accepting "Default Values" most often means accepting a higher "tax". Obtaining "Actual Data" from suppliers is a powerful management lever to reduce the CBAM cost and maintain price competitiveness.
Yes. Even if you do not import directly, your suppliers do. If you do not map your supply chain, you will face price increases on invoices justified by CBAM — without the tools to negotiate or verify whether those increases are accurate. The risk is discovering margin erosion only once a contract has closed.
The approach we propose is structured, industrial, and focused on protecting your operating margin. This is not a generic service — it is a tailored pathway designed for the manufacturing sector.
We have structured four operational modules to guide businesses through the 2026 milestone:
Understand where you are exposed and how much you stand to lose.
This module provides an immediate, structured overview of your company's CBAM exposure: the CN codes involved, margin risks, critical suppliers, and expected economic impact for 2026 - 2030.
Move from default values to actual data to reduce your CBAM cost.
The true competitive advantage lies not in estimating CBAM, but in controlling it. This module enables businesses to obtain real emission data from suppliers and upload it to the monitoring platform, dramatically reducing exposure to default values and strengthening the credibility of compliance processes.
Protect your margins with strategic financial planning.
For many businesses, CBAM is not just a cost — it is a threat to margins. This module provides advanced tools to forecast future exposure, simulate different EUA price scenarios, and define an industrial strategy that minimises the economic impact.
We manage CBAM. You focus on your business.
Our most comprehensive package: Nvalue manages the entire CBAM process (data collection, checks, simulations, audits), allowing your company to focus on production and sales. Ideal for businesses with many suppliers or limited internal capacity.
The first step to protecting your margins is understanding the scale of the risk. Nvalue offers your Finance Director a completely free preliminary assessment service.
By completing the form below, our analysts will carry out an initial screening to inform your next strategic decisions.
What you will receive within 3 working days
Preliminary Exposure Report:
No commitment required. Once you have received the report, it will be entirely your decision whether to explore the operational modules further with the Nvalue team.
With a Swiss DNA rooted in integrity and expertise, and a commitment to ESG transparency validated by our EcoVadis certification, Nvalue has been a pioneer in environmental markets since 2008. We are a dynamic partner offering liquidity, risk management, and strategic solutions for the energy transition. Our deep market knowledge is supported by a global presence, with offices in Lucerne, Amsterdam, Milan, Varna, and New York, enabling us to provide tailored support for both local challenges and international opportunities.
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Head of Sales and Business Development Climate Markets : massimiano.capobianchi@nvalue.com
A chemical engineer (La Sapienza, Rome), Massimo holds an MSc in Energy Studies (CEPMLP Dundee) and an Executive MBA (SDA Bocconi); he has also pursued advanced studies in Carbon Accounting and Life Cycle Assessment (LCA) at University College Dublin. He entered environmental markets in 2019, following 17 years of experience in process design, business development, sales, investment appraisal, and M&A — working as both an employee and consultant for major players in the energy, chemical, and engineering sectors. A specialist in ETS (Emission Trading Systems) and a lecturer at several business schools since 2016, he enriches his work for Nvalue's clients by cultivating broad interests in energy transition and industrial ecology.
Corporate Climate Advisor : lee.caplen@nvalue.com
Lee is a Corporate Climate Advisor at Nvalue, focused on corporate sustainability and decarbonisation strategies. She supports clients in navigating the complexities of Energy Attribute Certificates, EU sustainability regulation, and voluntary disclosure frameworks. Her expertise spans GHG footprinting, sustainability advisory, and policy analysis, with a strong emphasis on practical implementation. Lee is also supporting the development of Nvalue's consulting services, helping companies align compliance with long-term climate goals.