GHG Inventory & 

CBAM Reporting

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The Carbon Border Adjustment Mechanism (CBAM) is a landmark trade policy tool of the European Union (EU). This mechanism imposes a carbon price on goods imported into the EU based on the GHG emissions generated during their production.

What is CBAM?

Its primary objective is to prevent “carbon leakage” – where companies relocate production to countries with less stringent climate regulations – and to ensure a level playing field for businesses operating within the EU.

CBAM Roll-out Roadmap

Scope of application

Six export sectors of Vietnam are required to conduct carbon emissions accounting under the CBAM mechanism:

Other sectors indirectly affected by CBAM include:

• Aviation
• Automotive
• Chemicals
• Consumer Goods

• Manufacturing
• Construction Engineering
• Wood, paper & wood-based products
• Metals & mining

• Pharmaceuticals
• Energy & power
• Retail
• Technology
• Other supporting industries

Scope of emissions

Greenhouse Gases

Scope 1
Direct

Scope 3
Indirect

Scope 2
Indirect

Scope 3
Indirect

• Aviation
• Automotive
• Chemicals
• Consumer goods
• Manufacturing
• Construction engineering
• Wood, paper & wood-based products

• Metals & mining
• Pharmaceuticals
• Energy & power
• Retail
• Technology
• Other supporting industries

What do Exporters need to prepare?

Identify and quantify both direct and indirect emissions generated throughout the production process, in accordance with CBAM methodologies.

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Establish a transparent and traceable emissions dossier
Provide accurate data to EU importers
Including data on raw materials, energy consumption, technology, material intensity, and other CO₂-related parameters of the product.
EU importers rely on verified data from exporting enterprises to prepare CBAM reports and calculate the number of CBAM certificates required for purchase from 2026 onward.
Measure and collect product-level emissions data
Standardize data management and reporting processes
Ensure emissions data is regularly updated, consistently managed, and ready for periodic reporting in line with EU requirements.
Conduct independent verification of emissions data
CBAM requires emissions data to be independently verified to ensure transparency, credibility, and compliance.
Develop emission reduction plans to maintain competitiveness
Higher emissions lead to higher CBAM costs. Enterprises must assess technologies, optimize energy use, and implement emission-reduction measures.

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Benefits of CBAM Compliance

Maintain access to the EU export market

Transparent emissions data helps enterprises meet mandatory requirements and avoid disruptions or loss of market access.

Reduce future CBAM costs

Understanding the product’s carbon footprint enables proactive technology upgrades and cost control once CBAM financial obligations take effect.

Enhance competitiveness in global supply chains

Enterprises with transparent, EU-compliant emissions data are prioritized by major international buyers.

Strengthen corporate credibility and green compliance capacity

Optimize operations and reduce energy costs

Emissions accounting helps identify “emission hotspots,” reduce energy consumption, and improve profitability.

Expand access to green finance and investment

Transparent emissions data improves creditworthiness and eligibility for green finance and sustainable projects.
Carbon accounting is a foundation for sustainable management, enhancing reputation and trust in global value chains.

Solutions for Exporters

Vinacontrol accompanies exporters in fully meeting CBAM requirements – from GHG Inventory and data standardization to CBAM Reporting in accordance with EU standards.

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CBAM Reporting Consulting Process

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Establish measurement & data collection systems according to ISO 14064-1
Calculate CBAM emissions
Prepare quarterly CBAM reports
Data verification & recommendations according to ISO 14064-3
Transfer emissions data to EU partners
Technology transfer & guidance for enterprise self-implementation
Identify CBAM-covered goods
With 69 years of experience in conformity assessment and environmental consulting, Vinacontrol supports exporters in overcoming CBAM barriers and achieving sustainable growth.

Why Choose Vinacontrol?

Pioneering brand with 69 years of experience

Experts proficient in international regulations & EU standards

Independent verification of emissions data, ensuring reliability for EU submission

Comprehensive solutions & long-term roadmaps to optimize carbon costs

Nationwide branch network providing continuous support

Streamlined procedures saving time and resources for enterprises

Greenhouse Gas Inventory

vinacontrol – ACCOMPANYING ENTERPRISES ON THE JOURNEY TOWARD

 SUSTAINABLE DEVELOPMENT

Energy Audits

CBAM Reporting

GHG Mitigation Reporting

ESG Reporting

GHG Verification / Validation

Carbon Credit Project Advisory

Sustainable Forest
Management Certification

GHG Emission Reduction Planning

Request a Quotation

Please contact Vinacontrol for quotations and consulting on procedures and documentation required for GHG Inventory and CBAM reporting.

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Nhà nhập khẩu tại EU được ủy quyền (Authorized CBAM Declarant) chịu trách nhiệm khai báo, nhưng doanh nghiệp Việt Nam là bên cung cấp dữ liệu phát thải thực tế.

01. Doanh nghiệp sản xuất tại Việt Nam hay đơn vị nhập khẩu tại EU là người phải nộp báo cáo?

Lorem ipsum dolor sit amet, consectetur adipiscing elit. Aliquam leo leo, tincidunt ac lectus vel, tincidunt scelerisque sapien. Quisque commodo orci at odio aliquet pretium. Sed faucibus eget turpis tincidunt tincidunt. Maecenas vel lorem finibus, iaculis diam id, venenatis odio. Curabitur ante metus, luctus quis vestibulum non, rutrum vel nisl. In hac habitasse platea dictumst. Pellentesque varius nisl eget mauris imperdiet, et tempus tortor vehicula. 

02. CBAM tác động đến các doanh nghiệp bên ngoài EU như thế nào?

Câu hỏi thường gặp về CBAM

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Carbon Credit Project Advisory

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GHG Verification / Validation

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CBAM Reporting

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GHG Emission Reduction Planning

Please contact Vinacontrol to receive professional consultation and detailed support for

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GHG Mitigation Reporting

Please contact Vinacontrol to receive professional consultation and detailed support for

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ESG Reporting

Please contact Vinacontrol to receive professional consultation and detailed support for

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Greenhouse Gas Inventory

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Energy Audits

Please contact Vinacontrol to receive professional consultation and detailed support for

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