Fig. 1: CBAM designs considered in this study for the embodied emissions calculation of chemicals.
From: Embodied emissions of chemicals within the EU Carbon Border Adjustment Mechanism

All CBAM designs calculate embodied emissions using a facility-specific ‘baseline’ calculation and country-specific ‘fallback’ default values for cases in which primary data are unavailable. The designs differ in the strictness of fallback values and in the consideration of fossil feedstocks in the CBAM scope. All designs assume that the CBAM scope is extended to include chemicals. Scope 1, direct emissions from the facility; Scope 2, energy-related emissions (assumed to be covered for chemicals in this study, but not included for all sectors covered by the CBAM); Scope 3, remaining supply-chain emissions.