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Serbian Exporters Face Risks from Combining CBAM, Scope 2 and Product Carbon Data

Serbian manufacturers exporting to the European Union must distinguish between CBAM embedded emissions, corporate Scope 2 electricity emissions and product carbon footprints, as each framework applies different accounting boundaries, calculation rules and verification requirements. Although the figures may relate to the same physical production process, using them interchangeably can lead to inaccurate regulatory reporting and inconsistent information for customers. A single carbon figure may simplify management dashboards, customer disclosures and investment presentations, but it cannot represent every reporting obligation. Manufacturers…