As the definitive phase of the Border Carbon Adjustment Mechanism approaches (CBAM), companies that export to the European Union now face a decision that could influence their costs and competitiveness: declare embodied emissions using standard values or actual values.
Although both options are provided for by regulation, understanding the differences between them is fundamental to an efficient compliance strategy. The choice impacts not only the declaration process, but also the ability of companies to demonstrate their environmental performance and meet the demands of a market increasingly driven by transparency.
What are default values?
The default values (default values) are emission factors made available by the European Commission to assist importers when the producer does not provide specific data on the emissions embodied in their products.
This alternative simplifies the declaration process and can be useful for companies that are still structuring their monitoring systems. Nonetheless, These values represent estimates and do not necessarily reflect the operational reality of each production facility.
For this reason, Standard values tend to be conservative and may result in declared emissions higher than those actually generated during the production process.
What are real values?
The real values (actual values) correspond to the emissions actually generated in the manufacture of the product.
So that they can be used in the CBAM declaration, the producer must calculate its emissions according to the methodology established by European regulations, maintain technical documentation that proves the results and, if applicable, subject them to verification by independent bodies.
Although this process requires a higher level of organization and data management, it allows the statement to more accurately reflect the company's environmental performance.
What are the main differences between default values and actual values?
The main difference is in the origin of the information used.
While standard values are defined by the European Commission and serve as a reference for situations where there is no manufacturer-specific data, the real values are calculated based on the characteristics of the company's own production process.
In practice, This means that organizations that invest in emissions monitoring, greenhouse gas inventories and traceability can demonstrate your environmental performance more faithfully. Those that use standard values may not show gains in energy efficiency, process improvements or decarbonization initiatives.
Which option makes the most sense?
There is no one-size-fits-all answer for all companies. Default values represent a valid alternative for organizations that do not yet have structured data on their emissions. Nonetheless, This option may not reflect investments made to reduce the carbon intensity of your processes.
On the other hand, companies that are able to report real values demonstrate greater maturity in environmental management, strengthen transparency with European customers and importers and can obtain competitive advantages when their processes present emissions below reference values.
In a scenario where environmental information begins to influence commercial decisions, Investing in data quality becomes as important as investing in reducing emissions themselves.
Preparation must begin now
Although the first official CBAM statement must be presented by 30 september 2027, it will consider the emissions embodied in imports carried out over 2026. This means that producers and exporters need to start structuring their monitoring and information management processes now..
Consistent data collection, the preparation of greenhouse gas inventories, the traceability of production processes and the adoption of recognized methodologies reduce risks of non-compliance and allow companies to be prepared to meet the requirements of the European market.
In addition to meeting regulatory obligations, These initiatives strengthen the organization's environmental governance and contribute to a more strategic management of emissions.
How biO3 can support your company
Adapting to CBAM goes beyond filling out the declaration. It requires reliable data, structured processes and technical knowledge to correctly interpret regulatory requirements.
In this context, biO3 Consultoria supports companies in preparing greenhouse gas inventories, in the implementation of monitoring and traceability systems, in organizing environmental information and preparing to meet the demands of international markets.
By transforming environmental data into reliable, verifiable information, companies reduce risks, strengthen their compliance and position themselves more competitively in the face of the new demands of global trade.
Conclusion
The choice between using standard values or real values in CBAM should not be seen solely as an operational decision. It represents an opportunity for companies to demonstrate the efficiency of their processes, strengthen the transparency of your environmental information and prepare for an increasingly demanding international market.
Organizations that begin this preparation process early will be better positioned to meet European Union requirements and transform environmental compliance into a competitive differentiator..
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