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Tier 2 & beyond supplier must report CBAM emissions too
Key points:
Not only tier 1 suppliers, but the whole supply chain must report CBAM emissions
At least 80% of the Product Carbon Footprint (PCF) under CBAM must be based on real emissions.
Most emissions, especially in metals, occur upstream.
Engaging with tier 2 and beyond suppliers is crucial, also to increase 2026 CBAM price risk analysis accurate
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