Fig. 1: Emissions coverage under current and improved EU CBAM designs.
From: Closing emission gaps in border carbon adjustments for chemicals and plastics

A value of 100% represents full alignment of the CBAM with actual cradle-to-border GHG emissions. CBAM designs differ in their sectoral scope and the stringency of fallback default values. The ‘baseline’ case assumes that primary data are always reported by all facilities, whereas the ‘self-profiting reporting behaviour’ case assumes that facilities report only when doing so lowers their reported emissions below fallback default values. Figure adapted from H. Minten et al. Nat. Sustain. https://doi.org/10.1038/s41893-025-01618-5 (2025), Springer Nature Limited.