Article 1 establishes the Carbon Border Adjustment Mechanism applied to embedded emissions in goods listed in Annex I when imported into the customs territory of the Union, to prevent the risk of carbon leakage and thus reduce global carbon emissions and support the goals of the Paris Agreement. CBAM operates as an import-side complement to the EU ETS, ensuring that imported goods face an equivalent carbon cost to that paid by EU producers covered by the ETS.
This control maps to 1 controls across 1 other frameworks. If you already hold one of them, the evidence you collected for it is the starting point here rather than new work.
Every mapping shown was judged rather than inferred from wording similarity, and the ones that failed review are published too. See the coverage reports and what was rejected.
The graph holds this control, the 1 it maps to, and the evidence behind each claim, over MCP and REST.