Hinrich Foundation：2025年评估CBAM和欧盟净零战略的差距报告（英文版）

Carbon accounting and reporting duties have been in place under CBAM since October 2023, with little to no visible impacts on trade flows so far. It is estimated that producers are so far absorbing these administrative costs without altering their trade relations with the EU (Cornago and Berg, 2024). This may be due to the fact that CBAM is still in its transitional phase, where importers only have to report on GHG emissions embedded in their imports but do not yet need to buy and surrender c