Erstellung eines Leitfadens zur Umsetzung des EU-CO2-Grenzausgleichssystems (CBAM) am Beispiel eines Maschinenbauunternehmens

Abstract

The visible consequences of climate change and the increasing social importance of sustainability are presenting companies with new challenges. Companies are confronted with extensive regulatory requirements. The CBAM regulation introduced in 2023 to create a CO2 border adjustment system is one of these requirements. The aim is to avoid carbon leakage from Europe to third countries and to support the European Union's climate targets. Affected companies currently lack clear processes for implementing the requirements. In order to ensure long-term compliance with the requirements and competitiveness, practical guidelines are needed that take into account both the regulatory requirements and operational processes and circumstances. The work is divided into six chapters and is based on a practice-orientated case study. In co-operation with an internationally operating mechanical engineering company based in Upper Austria, a generally applicable target process and guideline for industrial companies was developed, which meets the current requirements of the CBAM Regulation. The 4-step methodology according to Wagner and Patzak serves as the theoretical basis for the conceptualisation carried out in the company. As part of the case study, the company's internal process for fulfilling the requirements of the CBAM Regulation was systematically recorded, analysed and documented. The aim of the ‘CBAM report’ is the legally compliant, quarterly reporting of supplier-specific emissions data to the European Union. The analysed process comprises a total of 28 process steps, which require close cross-departmental coordination and high data quality. The core activities are the identification of CBAM-relevant materials and associated suppliers as well as the communication for the collection of emission-specific values based on customs tariff numbers. The existing process was analysed for efficiency and risk using value chain analysis and FMEA. During the analysis, only around a third of the process steps were categorised as value-adding or value-enabling. The majority are control and data transfer steps without direct added value. A structured guideline was developed based on the results of the analysis as a practical guide to implementing the requirements of the CBAM Regulation for industrial companies. The developed guideline is divided into five steps and aims to fulfil the requirements in terms of risk and efficiency in the best possible way. In addition to the analysis and the guideline, a generally applicable target process with twelve steps was designed. The designed process provides a sound, adaptable basis for compliant, reliable implementation of the CBAM Regulation in industrial companies.

Date of Award	2025
Original language	German (Austria)
Supervisor	Valentin Schmidt (Supervisor)