ISSN (print) - 0131-7652

ISSN (online) - 2686-7605

Vol. 55 No. 3 (2025)
ECOLOGY AND ECONOMY

Specific Features of Accounting for Greenhouse Gas Emissions under the EU Border Carbon Offset Mechanism

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  • I.A. Makarov,
  • D.S. Ivashkin
I.A. Makarov
National Research University Higher School of Economics
D.S. Ivashkin
National Research University Higher School of Economics
DOI: https://doi.org/10.30680/ECO0131-7652-2025-3-203-226

Published 2025-06-06

Keywords

  • border carbon offset mechanism; carbon regulation; CBAM; greenhouse gas emissions; greenhouse gas emissions accounting; EU ETS

How to Cite

1.
Makarov И, Ivashkin Д. Specific Features of Accounting for Greenhouse Gas Emissions under the EU Border Carbon Offset Mechanism. ECO [Internet]. 2025 Jun. 6 [cited 2025 Sep. 13];55(3):203-26. Available from: https://ecotrends.ru/index.php/eco/article/view/4873

Abstract

Despite reduced trade between the EU and the Russian Federation, the issue of Russian companies accounting for greenhouse gas emissions from producing goods covered by the EU's Border Carbon Offset Mechanism (CBAM) remains relevant. In particular, there is much interest in whether it is possible to apply the same approaches to determining greenhouse gas emissions that companies already rely on when preparing non-financial reporting. This paper analyzes the existing regulatory requirements in the field of greenhouse gas emissions accounting under the EU carbon border regulation and provides a comparative analysis of the CBAM requirements with other standards for greenhouse gas emissions accounting.
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