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Energy Transition & Regulatory Compliance
The energy transition is no longer optional. It is regulatory. CBAM, EU ETS reform, industrial decarbonisation mandates, and cross-border carbon accounting are creating a compliance burden that demands specialist advisory support, not generalist sustainability consulting.
The EU’s Carbon Border Adjustment Mechanism entered its definitive compliance phase on 1 January 2026. Importers of cement, steel, aluminium, fertilisers, electricity, and hydrogen must now register as authorised declarants, collect verified embedded-emissions data from non-EU producers, and purchase CBAM certificates priced against the EU ETS allowance auction rate. The first certificate surrender deadline is September 2027. Non-compliance carries a penalty of EUR 100 per excess tonne.

Key Facts
- CBAM definitive phase: commenced 1 January 2026
- First certificate surrender: September 2027
- Non-compliance penalty: EUR 100 per excess tonne
- Free-allocation phase-out: 2026–2034
- Affected sectors: cement, steel, aluminium, fertilisers, electricity, hydrogen
