Exporters of CBAM goods
Metals, cement, construction materials, fertilisers
Their EU importer needs installation-level embedded-emissions data — or falls back on default values that make the goods more expensive.
Carbon management software for CBAM, CSRD and green lending. Your buyer asked for emissions data. Answer it.
Karbon360° is carbon management software that turns the invoices you already hold into a greenhouse-gas inventory a bank, customer or reviewer will accept — with locally accurate factors and a calculation trace behind every figure.
- Verifiable share
- 89%
- First surrender
- 30 Sep 27
- Languages
- 7
None of this is voluntary. The trigger is a buyer, a bank or a border.
Which is why the conversation is about acceptance, not sustainability
01 / Why now
Three pressures, one desk.
Emissions data is reaching Balkan companies the way every compliance requirement does — from outside, with a deadline attached.
1 Jan 2026 — live
CBAM definitive regime
EU importers of steel, aluminium, cement, fertilisers, hydrogen and electricity must account for embedded emissions. They are collecting installation-level data from suppliers now; certificate purchases begin February 2027.
Trigger · a CBAM data request
2026 → rolling
CSRD value-chain requests
Large EU companies report their value chains. Simplified and rescheduled by the 2025 Omnibus, but the direction is unchanged: their suppliers receive emissions questionnaires and scorecards.
Trigger · a customer questionnaire
Every renewal
Green-lending conditions
Sustainability-linked credit lines, often IFI-backed, increasingly require a GHG baseline at application and annual updates over the life of the loan.
Trigger · a bank requirement
02 / Who buys, and why
Companies without a sustainability department.
The buyer inside the company is the CFO, the finance manager or the operations manager. They have the invoices. What they need is the calculation between the invoice and the answer to be correct and defensible.
Suppliers to EU corporates
Food & beverage, textiles, furniture, components
Their customer's sustainability team sends a Scope 3 questionnaire with a deadline — and a supplier scorecard behind it.
Borrowers
Any company financing through a green credit line
The bank asks for a GHG baseline at application and annual reporting as a condition of the loan.
03 / How it works
Carbon management software: invoices in, a number they accept out.
The same chain runs every month: what you already hold goes in, each step keeps its receipt, and the report comes out with the trace still attached.
Data in
Electricity invoice
KESCO · March
Fuel receipt
Diesel · 1,240 L
Supplier data
Scope 3 · 14 lines
Karbon360° engine
- Extract Supplier, meter and period read from the document
- Apply factor Local grid or fuel factor, at the version current for that month
- Recompute Server-side, independently of what was stored
- Check Coverage and reconciliation reported, gaps stated
Every step stores what it used — document, factor, version, arithmetic.
Out
Report ready
FY 2026
1,284 tCO₂e
Scope 1, 2 and 3 · coverage 94% · every figure traced
CBAM pack
Buyer questionnaire
Lender file
Scope 2 is 61% of your footprint
Grid electricity at the Ferizaj plant — the first place a reduction target will pay.
March is missing two invoices
Coverage 94%. Stated in the report rather than estimated away.
Nearly every real request is a request for Scope 1 and Scope 2 done properly.
That is where the product is deepest
04 / The platform
Five screens between an energy bill and a filed report.
Nothing here is a mock-up. This is the product, in the languages your team already works in.
Drop the bill. It reads the rest.
Scan a supplier bill, type it manually or import a CSV. The platform reads the supplier, the meter and the billing period, then asks you to confirm anything it is less than 90% sure about.
- Source document stays attached — that is the evidence review asks for
- Guided by scope, so nobody has to know which category a bill belongs to
- Missing periods surfaced per facility before they become gaps
Drill from a scope total to the litre of fuel behind it.
Slice the footprint by scope, source and facility, then open any group to see the individual fuels and activities underneath — with the record count behind each number.
- Scope 1, 2 and 3 split with share of total on every row
- Largest sources ranked across the whole selection
- Every figure links straight through to its records
The number you are not supposed to like.
Data quality is reported as separate dimensions, not a single flattering score — because any weighting would be a claim we could not defend. If 89% of your footprint is verifiable, it says 89%.
- Findings ordered by impact on the reported total
- Evidence basis split into measured, calculated and estimated
- Coverage matrix showing every facility × month gap
Open any record. The arithmetic is right there.
Every record carries its calculation trace: the activity as entered, the factor and its version, the server-recomputed result — and a flag when the stored figure no longer reconciles with the factor on file.
- Formula shown in full, not summarised
- Factor version pinned, so old reports still reproduce
- Discrepancies flagged for review, never silently restated
The whole product, not just the buttons.
The person entering invoices is rarely the person reading EU guidance. Karbon360 runs in Albanian, Macedonian, Bosnian, Serbian, Croatian and Turkish — including the findings, the warnings and the guidance text.
- Interface, help text and exports all localised
- Reports still export in English for the EU buyer
- Making people work in a second language is where data quality dies
05 / Three principles
The buyer’s real question is never “is the report pretty?”
It is “will my bank or my customer accept this?” Everything in the platform serves that question.
01 — Local accuracy
Factors that match reality here
Calculations use locally accurate emission factors for the region's grids and fuels — not international averages. On some Balkan grids a European-average factor misstates the result by multiples.
02 — Traceability
Every figure shows its work
Each record stores the exact factor used, its version and a server-side recomputation. Any number in any report traces back to the data and factor that produced it.
03 — Honesty
Data quality without vanity
Coverage and reconciliation are reported separately, never blended into a score. When something does not reconcile, the report says so plainly — because a reviewer will notice anyway.
Evidence basis
Share of the footprint by what stands behind it
Measured
48.1 t
Calculated
87.6 t
Estimated
5.6 t
Review expects at least 90% of a footprint to be verifiable. Karbon360 tracks that share continuously, so you know where you stand months before your reviewer asks.
Calculation trace · scope1-process-1
1,250 t clinker × 525 kgCO₂e/t ÷ 1000 = 656.250 tCO₂e
Emission factor clinker, calcination — 525 kgCO₂e/t
Factor version v2026.1
Server recomputed 656.250 tCO₂e
Evidence tier Measured
Source document Production log · Mar 2026
Reconciles. The stored figure matches what the factor and activity produce, and the factor version is pinned — so this record still reproduces in 2029.
06 / Your market
Same product, a different door in each country.
Where the pressure comes from
Western Balkans · 2026| Country | Relationship to EU rules | Main pressure on companies | Priority sectors |
|---|---|---|---|
| Croatia | EU member — companies are directly in scope | Direct compliance: CBAM declarants, CSRD reporters and their suppliers, EU-bank lending conditions | Importers of steel & aluminium, construction materials, food processing, manufacturing suppliers to EU groups |
| Albania | Candidate — supplier side of EU rules | EU customers' data requests, bank baselines; a hydro-heavy grid makes correct local factors a genuine advantage | Textile & footwear (fason), food exporters, construction materials, metal processing |
| North Macedonia | Candidate — supplier side of EU rules | CBAM exposure in metals; a coal-heavy grid makes electricity the dominant footprint line | Steel, ferroalloys, automotive components, agri-food |
| Montenegro | Candidate — supplier side of EU rules | EU buyer requests and green-lending conditions; mixed hydro/coal grid | Metals (aluminium), food, construction, hospitality supply chains |
Croatia = compliance
Elsewhere = readiness
Both run on the same inventory
07 / Why it is different
Built where the pressure is arriving.
The tools available for answering these requests were built elsewhere. Generic international platforms calculate with European-average factors that misstate results in this region, produce polished reports whose numbers cannot be traced, and price for markets that have sustainability departments.
- Built in
- The region it servesLocal grid and fuel factors, and the languages your team already works in — not a translation layer over a European tool.
- Markets served
- 4 + KosovoCroatia, Albania, North Macedonia, Montenegro.
- Access
- Subscribe onlineGuided setup runs inside the app, so the first inventory is structured correctly from month one.
- Boundary
- Stated, alwaysScope 3 covers business travel and commuting today. The rest is a roadmap decision, not a hidden gap.
08 / The clock
The bill for 2026 arrives in September 2027.
CBAM stopped being paperwork on 1 January 2026. Emissions embedded in goods imported since then carry a real price, payable in certificates. The data you need is historic — it cannot be reconstructed later.
- 31 Dec 2025
- Transitional period endsQuarterly reports, no cost
- 1 Jan 2026
- Definitive period opensEmissions begin accruing a real liability
- You are here
- 2026 data accruingEvery unrecorded month is exposure you cannot recover
- 1 Feb 2027
- Certificates on saleCentral common platform opens
- 30 Sep 2027
- First surrenderAnnual declaration for 2026 imports
07 / Keep going
Guides, manuals and answers for your next request.
Karbon360° (sometimes written Carbon360 or Carbon 360) comes with the explanations we wish every supplier had: free to read, written for people who are not carbon specialists.
Learn the method
Scopes, categories and standards
Use the product
Manuals, documentation and training
Answer a request
Questionnaires, CBAM and green loans
09 / Questions
What exporters actually ask.
Do I have to file a CBAM report myself?
No. Only the authorised CBAM declarant files — the EU importer of record, or an indirect customs representative acting for them. A producer outside the EU never touches the registry. But the declarant cannot file without your installation-level data, which is why the request lands in your inbox rather than theirs.
My buyer is under 50 tonnes. Am I off the hook?
Through that buyer, yes. The de minimis exemption applies to the importer, not the producer, so the same factory can be exempt through one customer and fully in scope through another. Since you cannot predict which buyer will ask, the only workable position is to have the data ready before any of them do.
Does Karbon360 cover Scope 3?
Business travel and employee commuting — the two categories customers ask for first. The boundary is stated explicitly in every report. The remaining categories are a roadmap decision, and we label roadmap as roadmap rather than implying coverage we do not have.
Why does the platform show me a low data-quality score?
Because your reviewer will. Review normally expects at least 90% of the footprint to be verifiable, and most inventories start well below that. Showing you a comfortable number would only move the disappointment to the point where it costs you money.
Can we just use the Commission’s default values?
You can, and they are deliberately set high — they exist to remove any incentive to withhold real data. For most producers in the region, particularly those on hydro-heavy grids, actual installation-level figures come in materially below the default. That gap is the entire commercial argument for measuring properly.
Which languages does the platform run in?
Albanian, Macedonian, Bosnian, Serbian, Croatian and Turkish, alongside English — including findings, warnings and guidance text, not just navigation labels. Reports still export in English for the EU buyer.
The numbers behind the deadline
What 2026 actually costs.
€75.36
Per tonne CO₂, first published quarter
50 t
De minimis exemption threshold
6
Sectors in the first wave
7
Languages the platform runs in
See it against your own invoices.
Bring one month of energy bills and one production figure. In thirty minutes you will have a traced Scope 1 and 2 number for your facility — and an honest read on how much of it would survive review.