VIS in partnership with Ramboll lead a major study for the European Commission (DG ENER) to support the implementation and operationalization of the Carbon Border Adjustment Mechanism (CBAM) for electricity imports into the European Union.
The CBAM is a key EU climate policy designed to prevent carbon leakage by ensuring that imported goods, including electricity, face equivalent carbon costs to those produced within the Union. Given that the power sector accounts for around 30% of EU greenhouse gas emissions, the mechanism plays a central role in maintaining the integrity of EU climate objectives as electricity interconnections with neighboring countries expand.
The study provides technical and policy support to the Commission in developing methodologies and processes for the monitoring, reporting, and verification (MRV) of emissions associated with imported electricity during the definitive CBAM phase, starting in 2026. VIS’s work includes refining emission factor methodologies, defining institutional roles and responsibilities across the CBAM process, and preparing detailed templates and procedures for emissions declarations and verification.
The results of this study will directly inform the Commission’s implementing and delegated acts for the definitive CBAM period, contributing to a consistent, transparent, and enforceable application of the mechanism across the EU.


