Особенности учета выбросов парниковых газов в рамках механизма пограничного углеродного регулирования Евросоюза

ЭКО. 2025. Т. 55. № 3. С. 203–226.

Makarov I. A., Ивашкин Д. С.

At the end of 2023, the EU launched the transition stage of the implementation of the EU Carbon Border Adjustment Mechanism (CBAM). Despite the fact that the volume of Russian exports to the EU of goods subject to CBAM regulation has decreased significantly after 2022, the problem of additional costs that CBAM brings to Russian exporters still remains. At the same time, not only direct, but also indirect emissions are subject to accounting within the framework of CBAM. In this regard, a question arises how Russian companies would account their greenhouse gas emissions emitted for the production of goods covered by CBAM. Is it possible to apply the same approaches for calculating GHG emissions that companies already rely on when preparing non-financial reporting?

This paper provides an analysis of existing regulatory requirements in the field of greenhouse gas emissions accounting, identifies the key features of the EU Carbon Border Adjustment Mechanism, and presents a comparison of the methodology used within CBAM with other standards for greenhouse gas emissions accounting.

Keywords: carbon regulation, углеродное регулирование, выбросы парниковых газов, greenhouse gas emissions, пограничный компенсационный углеродный механизм, carbon border adjustment mechanism, СВАМ, Emissions accounting, учет выбросов

Publication based on the results of: Inequalities in greenhouse gas emissions at the global and national levels: implications for approaches to combating climate change (2024)