May 8, 2026
Market Guide for Sustainable Procurement Applications
Explore Gartner’s Market Guide: AI strategies, ESG data, regulatory shifts, and how CPOs can evaluate vendors to build high-performing sustainable procurement programs.
The EU Carbon Border Adjustment Mechanism (CBAM) is transforming how importers of carbon-intensive goods manage climate and trade risk. Importers must collect reliable emissions data from non-EU suppliers or use EU defaults, report embedded emissions at the CN-code level, and prepare for the financial impact of CBAM certificates. IntegrityNext simplifies CBAM compliance by:
- Centralizing all CBAM workflows in one platform
- Managing customs data and supplier engagement
- Aggregating CN-code emissions and exporting CBAM declarations
- Simulating future CBAM costs with a single source of truth
Turn CBAM from a Compliance Burden into a Managed Process
Discover how IntegrityNext standardizes CBAM across customs, procurement, sustainability and finance teams – and gives you a single, auditable workflow.
The IntegrityNext CBAM Platform
Run Your Entire CBAM Process in a Single Workflow
Bring customs data, supplier emissions, calculations, and CBAM declarations together in one place. IntegrityNext guides you from data upload through supplier engagement, CN code aggregation, review, and XML export for the EU CBAM registry. Instead of stitching spreadsheets and email threads, you manage every step in a clear, auditable workflow.
- Import customs and procurement data
- Review CN-code level emissions
- Generate registry-ready CBAM XML
Facilitate CBAM Reporting for Your Suppliers
Make CBAM reporting easier for your suppliers while ensuring high-quality data. Suppliers can choose between full or simplified CBAM assessments and use either the streamlined IntegrityNext methodology or official EU templates. Clear guidance and step-by-step forms support efficient supplier data submission, helping you collect the required information on time. Third-party verified emissions reports can be easily uploaded to the IntegrityNext platform and seamlessly integrated into your CBAM compliance process.
- Full and simplified assessments
- Step-by-step in-platform guidance
- Support for EU CBAM templates
Validate CBAM Data Automatically as It’s Collected
Stop chasing down formatting errors and missing values after the fact. A built-in importer validates uploads in real time against CBAM rules, highlights issues directly in the file, and only passes clean data into your CBAM workspace. You spend less time fixing spreadsheets and more time reviewing results.
- Real-time format and logic checks
- Inline error messages for suppliers
- Higher chance of first-time-right XML
Reuse Existing Data for Greater Efficiency
Build on what you’ve already collected instead of starting from scratch each quarter. IntegrityNext stores emissions data per supplier and CN code, automatically prefilling future assessments and templates to save time and ensure consistent CBAM reporting.
- Prefilled assessments based on past data
- CN-code level traceability and transparency
- Reduced manual effort across recurring CBAM reporting cycles
Compare Supplier Data with Default Values
Focus your resources where they matter most. A dedicated feature allows you to compare supplier emissions data with EU default values – helping you spot outliers, determine where primary data collection delivers real value, and engage the right suppliers more effectively.
- Targeted, cost-efficient use of emissions data
- Data-driven identification of high-impact suppliers
- Reduced reliance on conservative default values
See Your Future CBAM Costs Before They Hit
Move beyond compliance and understand the financial impact of CBAM on your business. The built-in simulator uses your CN codes, volumes, and emissions factors to estimate future CBAM certificates and costs over time. Finance, procurement, and sustainability teams get a shared view of potential exposure and can plan scenarios together.
- Forecast certificates by CN code
- Explore multiple price and volume scenarios
- Support budget and sourcing decisions
Bring Your Suppliers Along on the CBAM Journey
Use simplified assessments, clear guidance and flexible templates to make CBAM reporting manageable for suppliers of all maturity levels.
How it Works
1. Import customs and procurement data
Upload customs and procurement data using IntegrityNext templates or your own exports. Import volumes can be uploaded on a recurring basis to support quarterly CBAM monitoring. This allows you to determine which goods warrant deeper analysis and where supplier engagement makes business sense.
2. Simulate CBAM exposure and costs early
Use embedded simulations to estimate CBAM certificate requirements and future costs based on import volumes, CN codes, and EU default values. This early view helps you identify high-impact goods, assess financial exposure, and decide where deeper analysis or supplier engagement delivers the greatest value.
3. Engage suppliers with structured assessments
Trigger CBAM assessments for selected goods and support official EU templates where required. Suppliers can work in Excel or directly in a guided UI, with clear instructions and context so they know exactly what to provide.
4. Validate, reuse and enrich data
Automatically validate formats and logic during upload, store emissions data by CN code, and prefill recurring assessments. Compare supplier data with EU defaults to check for outliers and refine your assumptions before you lock in your report – or apply default values from the start.
5. Report and streamline processes
Aggregate emissions to CN-code level, generate registry-ready reports, and export complete datasets via CSV. Continuously update cost simulations to reflect improved data quality, changing product volumes, or price scenarios.
What Is CBAM and Who Is Affected?
The EU Carbon Border Adjustment Mechanism is designed to put a carbon price on certain imports into the EU, mirroring the price that would have been paid if the goods were produced under the EU Emissions Trading System (EU ETS).
Who is affected
- EU importers of in-scope goods (or their indirect customs representatives)
- Companies sourcing from non-EU producers of carbon-intensive materials
- Groups with complex, global supply chains that already fall under ESG and climate reporting pressures
Typical materials in scope
The regulation focuses on carbon-intensive goods such as selected iron and steel products, aluminum, cement, fertilizers, electricity and hydrogen, with the possibility of expansion in 2028.
Key obligations
- Report embedded emissions of in-scope imports at the CN-code level – covering both direct and indirect emissions
- Use third-party verified emissions data or default values
- Starting in 2027, purchase and surrender CBAM certificates corresponding to the embedded emissions of imported goods
The Pain of CBAM Compliance
For most organizations, CBAM is not just another form to fill in. It’s a multi-team effort that faces several structural challenges.
Data scattered across systems
Customs, procurement, logistics and supplier data often live in different tools and formats.
Low supplier readiness
Many non-EU producers are unfamiliar with CBAM and may not have the required resources or expertise to meet complex carbon accounting and reporting requirements.
Volume and granularity
Thousands of line items per quarter, each with specific emissions, countries of origin, and production routes, must be mapped to the correct CN codes.
Complex rule set
Phase-in factors, the mark-up applied to default values, benchmarks, exemptions and de-minimis thresholds add layers of nuance that are hard to capture in spreadsheets.
Recurring obligation
Reporting is not a one-off project; it recurs annually and must be consistent over time.
Understand the Impact of CBAM Before It Hits Your P&L
Use the integrated CBAM cost simulator to explore future scenarios, plan certificate budgets and support strategic sourcing decisions.
Consequences of Non-Compliance
CBAM is a regulatory obligation, and failing to manage it properly has real business consequences:
Financial penalties – under CBAM rules, missing or incorrect reporting can trigger fines calculated per ton of unreported emissions.
Delays and disruption – data gaps or rejected submissions can slow down customs clearance and disrupt supply flows.
Reputational risk – non-compliance with a flagship EU climate regulation undermines ESG commitments and can damage relationships with customers, investors and regulators.
Higher costs over time – without visibility into emissions and certificate needs, companies may miss opportunities to optimize sourcing or reduce exposure to high-carbon supply routes.
IntegrityNext is designed to reduce these risks by providing a structured, auditable CBAM process that you can rely on quarter after quarter.
Why IntegrityNext?
End-to-End CBAM Workflow, Not a Point Solution
IntegrityNext connects every CBAM step – from customs data uploads and cost scenario analysis to supplier invitations, CN-code aggregation and reporting – all in one platform. You don’t need separate tools for surveys, spreadsheets for calculations, and custom scripts for XML. The whole process is traceable, repeatable, and designed to scale as your CBAM exposure grows.
Integrated CBAM Cost Simulator
Most tools stop at reporting. IntegrityNext goes further by tying your CBAM data model directly into a multi-year cost simulator. By forecasting certificates and costs per CN code under different scenarios, you give procurement, finance and sustainability a common, data-driven basis for long-term planning and decarbonization decisions.
Supplier-Centric Design with Flexible Input Options
Rather than forcing every supplier into a single, complex template, IntegrityNext lets them respond via full or simplified assessments, official EU templates, or a guided UI. This flexibility respects suppliers’ different levels of maturity, reduces friction, and helps you collect better data from more of your value chain.
Built-In Validation and Data Reuse
Real-time validation ensures that formatting errors, missing values and rule violations are caught at upload, not at reporting deadline. Storing emissions data by supplier and CN code allows IntegrityNext to prefill future assessments and templates, significantly reducing manual work and improving consistency across reporting periods.
Default vs Supplier Comparison and Data Transparency
With a dedicated view to compare supplier values against EU default values, IntegrityNext makes it easy to see where your data looks credible – and where it doesn’t. This transparency helps you make better decisions about when to use supplier data, when to rely on defaults, and how to prioritize follow-up with suppliers.
What Are CBAM Leaders Doing Now ?
Two years of real-world CBAM experience, distilled into practical insights and readiness checklists. See how leading organizations are aligning procurement, finance, and sustainability to build scalable CBAM capabilities.
Book Demo
See IntegrityNext CBAM in Action
Want to understand how CBAM will affect your imports – and how to manage it efficiently? Share a few details and our team will walk you through the CBAM workflow, from supplier assessments to cost simulations, using examples that reflect your industry and product mix.
What You’ll See in Your Demo:
- Guided collection of CBAM data aligned with EU Regulation 2023/956
- Automated validation and review of emissions data
- Centralized dashboard for emissions and cost visibility
- CBAM cost forecasting using EU ETS price assumptions
- XML report preparation for the CBAM Transitional Registry
FAQ – Common Questions About CBAM Compliance
1. Which companies need to comply with CBAM?
CBAM applies to EU importers of in-scope, carbon-intensive goods, as well as some indirect customs representatives acting on their behalf. If your company imports relevant CN-code goods into the EU, you are likely affected and will need to submit annual reports and manage CBAM certificates.
2. What types of products are currently in scope?
CBAM focuses on selected iron and steel products, aluminum, cement, fertilizers, electricity and hydrogen. The scope will expand over time and include further downstream products in 2028. IntegrityNext is built around CN-code-based reporting so that changes in scope can be reflected in your workflows.
3. Do we need primary emissions data from every supplier?
CBAM encourages the use of primary data where available, but default values can also be used. IntegrityNext supports both paths: you can collect supplier data via structured assessments and, where data is missing or incomplete, use approved default values with clear documentation of how and where they were applied. Note that supplier emissions data must be externally verified.
4. Can IntegrityNext generate the official CBAM XML file?
Yes. The CBAM module aggregates your data at CN-code level, applies the required structure and fields, and generates an XML file aligned with the requirements of the EU CBAM registry, ready for upload.
5. How does the solution help if our suppliers are not familiar with CBAM?
The platform offers simplified assessments with only mandatory fields, clear guidance and tooltips, and the option to work in official EU templates. This makes it easier for suppliers to respond, even if they are new to CBAM, and reduces the need for lengthy back-and-forth explanations.
6. What if we already have CBAM spreadsheets and internal tools?
You can continue using existing Excel workflows while leveraging IntegrityNext to validate and structure the data, compare values with EU defaults, and generate the XML file. Over time, you can migrate more of the process to the guided UI and assessment flows as it makes sense for your teams.
7. How does the CBAM cost simulator work?
In the simulator you can insert your CN codes and volumes. Using default values together with assumptions on CBAM prices and phase-in rules to estimate future certificate needs and costs. You can explore different scenarios – for example, changes in volumes, suppliers or price trajectories – and compare the impact on your CBAM exposure.
8. Is CBAM covered only for the current transitional phase?
IntegrityNext supports the transitional reporting phase and is built to evolve with the definitive phase requirements, including annual declarations and certificate management logic where relevant. As EU rules and guidance evolve, the workflows and simulator assumptions can be updated accordingly.
9. How long does it take to get started?
Timelines depend on your data readiness and number of suppliers. Once you have basic customs and supplier data available, IntegrityNext can help structure it, invite suppliers, and walk you through a first reporting cycle. Your account team will agree on a rollout plan based on your CBAM footprint.
10. How does CBAM fit with our broader ESG and supply chain due diligence work?
CBAM is one piece of a broader regulatory and ESG landscape. Because the CBAM module runs on the IntegrityNext platform, you can connect CBAM to existing supplier assessments, due diligence processes and climate targets, building a more integrated view of risk and performance across your supply chain.
Resources to Help You Navigate EUDR
Research
Sustainability Xpress Newsletter
April 9, 2026
Sustainability Xpress - Edition 04/2026
In this issue of Sustainability Xpress, we cover key policy updates, including the EU’s Industrial Accelerator Act, the first quarterly CBAM price, new PPWR guidance, and plans for expanded due diligence obligations in Switzerland. We also explore global developments such as the growing role of AI as a critical capability layer for scaling supply chain sustainability.
Research
March 10, 2026
Verified Value Delivery | What’s the ROI of IntegrityNext?
IntegrityNext commissioned Verdantix to independently analyze the ROI of its AI-powered supply chain due diligence platform. The study demonstrates strong financial returns, rapid payback, significant efficiency gains, and reduced regulatory risk – providing a clear, board-ready business case for digital supply chain sustainability management.