EU 탄소국경조정제도 시행에 따른 국내 산업계 대응 방향 제언 = Suggestions for Korea industry response to the implementation of the EU Carbon Border Adjustment Mechanism

다국어 초록 (Multilingual Abstract)

The EU Commission has introduced the Carbon Border Adjustment Mechanism (CBAM) to prevent carbon leakage and strengthen EU industrial competitiveness, with the transitional period running from October 1, 2023 to December 31, 2025, and the definitive period starting January 1, 2026. In the definitive period, there are various obligations such as measuring embedded emissions using only the EU CBAM methodology, reporting and verification once a year, and purchasing and submitting CBAM certificates, while in the transitional period, only quarterly reports are required. However, small and medium-sized enterprises with relatively weak MRV capabilities are expected to face difficulties in submitting CBAM reports. Therefore, this study focuses on the transition period of the EU CBAM, analyzes the main implementation of the transitional period, such as the calculation of embedded emissions, and suggests the response direction for Korean companies.