{"id":10617,"date":"2026-01-22T16:57:33","date_gmt":"2026-01-22T09:57:33","guid":{"rendered":"https:\/\/fdi.co.th\/?p=10617"},"modified":"2026-01-27T11:10:23","modified_gmt":"2026-01-27T04:10:23","slug":"%e0%b8%97%e0%b8%b3%e0%b8%a3%e0%b8%b2%e0%b8%a2%e0%b8%87%e0%b8%b2%e0%b8%99-cbam-2026","status":"publish","type":"post","link":"https:\/\/fdi.co.th\/en\/%e0%b8%9a%e0%b8%97%e0%b8%84%e0%b8%a7%e0%b8%b2%e0%b8%a1-bcg\/%e0%b8%97%e0%b8%b3%e0%b8%a3%e0%b8%b2%e0%b8%a2%e0%b8%87%e0%b8%b2%e0%b8%99-cbam-2026\/","title":{"rendered":"Interview Insight: How Should Entrepreneurs Prepare CBAM Reports to Enhance Competitiveness and Achieve Sustainable Profitability?"},"content":{"rendered":"
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In a time when global economic shifts and environmental regulations are becoming increasingly stringent, 2026 clearly marks a significant milestone with the implementation of the CBAM (Carbon Border Adjustment Mechanism)\u00a0<\/strong>CBAM is a mechanism introduced by the European Union (EU) that imposes a carbon price on certain imported goods with high greenhouse gas emissions. Its objective is to prevent carbon leakage and create a level playing field for EU producers who face higher carbon costs.\n\nEntrepreneurs who have proactively prepared in recent years undoubtedly hold a competitive advantage under this new framework. For those still in the process of adapting, FDI Group, in its role as a business advisory firm, is ready to provide guidance and ease concerns, helping entrepreneurs navigate CBAM requirements with confidence.<\/p>

In this interview, we speak with a BCG expert, Mr. Nattawut Sawangpoh, Sales & Consulting Engineer Supervisor (BCG),<\/span><\/span><\/strong><\/a> who specializes in greenhouse gas inventory development. He is also officially registered as a consultant for Carbon Footprint for Organization (CFO) and Carbon Footprint for Product (CFP) assessments.\n\nThrough this discussion, we will explore key insights, concepts, and real-world experience on the topic: \u2018How Should Entrepreneurs Prepare CBAM Reports to Enhance Competitiveness and Achieve Sustainable Profitability?\u2019 The conversation will cover everything from carbon data preparation and accurate reporting processes to strategic business adjustments aligned with new trade regulations that entrepreneurs should not overlook\u2014along with practical recommendations for businesses moving forward.<\/p>

In your role as a consultant providing environmental and sustainability advisory services to various organizations, what are your key responsibilities?<\/strong><\/h2>

\"\"<\/p>

Throughout my experience as an environmental and sustainability consultant for various organizations, our role goes beyond assisting with greenhouse gas inventory preparation and reporting. We also support organizations in developing long-term sustainable growth strategies across economic, social, and environmental dimensions.\n\nThis includes identifying opportunities to reduce costs in areas such as energy consumption and raw material usage, as well as planning more efficient and systematic logistics operations. Importantly, all these efforts must take into account stakeholders across the entire supply chain to ensure truly sustainable development.\n\nTherefore, our role is not limited to conducting assessments; we also provide practical solutions and strategic recommendations, offering alternative approaches for organizations to consider and implement in their pursuit of sustainability.<\/p><\/blockquote>

As we know, CBAM will begin applying actual carbon pricing in 2026. Which industrial sectors are affected and subject to the first phase of implementation? Are there plans to expand coverage to other product categories in the future?<\/strong><\/h2>

In the initial phase (Transition Period) leading up to the full implementation of carbon pricing in 2026, CBAM covers 6 <\/strong>main product categories<\/strong> main product categories<\/p>

  1. Iron and steel.<\/li>
  2. Aluminum.<\/li>
  3. Cement.<\/li>
  4. Fertilizers.<\/li>
  5. Electricity.<\/li>
  6. Hydrogen.<\/li><\/ol>

    Future Plans:<\/strong> The European Union (EU) plans to expand the scope of CBAM to cover additional products that fall under the EU Emissions Trading System (ETS) by 2030, such as plastics, chemicals, and downstream products that use materials from the initial six sectors as inputs.<\/p><\/blockquote>

    What should Thai entrepreneurs prioritize and prepare first in relation to CBAM?<\/strong><\/h2>

    The first priority is establishing a greenhouse gas emissions database at the product level (Product Carbon Footprint). <\/strong>Entrepreneurs must begin collecting actual data on energy usage and production processes to accurately calculate embedded emissions in accordance with EU standards. Without company-specific data,<\/strong> the \u2018default value\u2019 will be applied, which is typically higher than actual emissions and may result in paying higher carbon costs than competitors.<\/p><\/blockquote>

    What types of data are required for CBAM reporting? What are examples of documents and data reports needed, and how complex is the preparation process?<\/strong><\/h2>

    The required data includes:<\/p>