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The EU's Carbon Border Adjustment Mechanism (CBAM) has entered its operational phase, marking a major shift for businesses importing carbon-intensive goods. Following the declarant application deadline, companies must now navigate new compliance requirements, carbon cost exposure and evolving reporting obligations. This article explains how CBAM works, its connection to the EU Emission Trading System (ETS), key timelines, and what importers need to do to remain compliant while managing financial and operational impact.

Learn why Europe needs an optional, unified company law framework to overcome legal fragmentation. The article explains how the 28th regime can streamline investment, talent mobility, and scaling — while offering major advantages to outward‑looking economies such as Malta.