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Whoever has been importing cement, iron and steel, aluminium, fertilisers, electricity or hydrogen into the EU since 1 January 2026 and has not yet heard of CBAM (Carbon Border Adjust-ment Mechanism), may well stand at the EU border and rub their eyes in bewilderment. Since then the definitive phase of the CBAM Regulation (EU) 2023/956 has been in force, and what was a simple reporting obligation has turned into compulsory compliance duties that already start with a digital customs declaration (e.g. reporting the correct document codes and any individual registrations). By 30 September 2027 at the latest affected businesses must comply with their reporting duties and submit the certificates they previously had to buy. To do this, auditable processes and documentation have to be set up and governance models created.

How does EaaS work and how can machinery and plant manufacturers take advantage of this model? What legal, tax and ESG aspects need to be considered? We answer the most crucial questions.

The Institute of Public Auditors in Germany, Incorporated Association (IDW) [Institut der Wirtschaftsprüfer in Deutschland e.V.], published a position paper on the future of non-financial reporting and assurance. Besides aspects to be considered for the development of an integrated reporting that addresses the information requirements of all stakeholders, the abstract provides an update on the latest ESG reporting pronuncements.