From CBAM reporting to CBAM control
IACBAM 3002:2025 is designed for organisations acting as CBAM declarants or preparing to obtain Authorised CBAM Declarant status. It can also be used as a benchmark to assess whether an organisation is properly structured to manage CBAM.
The standard defines the requirements for establishing and maintaining a structured CBAM Management System. In practice, this means treating CBAM not as a stand-alone reporting exercise, but as an integrated process with clear responsibilities, operational controls, traceable data and active management of financial exposure.
What does IACBAM 3002 cover?
- Governance, roles and responsibilities for CBAM compliance.
- Operational controls across classification, data collection and reporting.
- Traceability through audit trails and structured recordkeeping.
- Financial exposure management through scenario-based assessments.
The standard helps ensure that CBAM is not only reported, but also controlled, understood and continuously improved.
What can a certified organisation demonstrate?
- A CBAM Management System aligned with regulatory requirements.
- Accurate classification and scope determination.
- Controlled collection, validation and reporting of emissions data.
- Complete and auditable records across the CBAM process.
- Effective coordination with suppliers, service providers and authorities.
- Assessment and management of financial exposure linked to CBAM obligations.
- A process for monitoring regulatory change and translating it into operations.
- Internal audits and continuous improvement of CBAM performance.
Position within the CBAM ecosystem
IACBAM 3002:2025 focuses on the organisation as a whole. It aligns processes, responsibilities and controls so that CBAM can be managed consistently across functions and entities.
Who delivers IACBAM 3002?
IACBAM 3003-certified professionals can support organisations with implementation and the IACBAM 3002 clearance process in accordance with IACBAM requirements. Certification remains controlled by IACBAM.
Why it matters
As CBAM moves from transitional reporting to financial and verification obligations, organisations need more than isolated calculations or data requests. IACBAM 3002:2025 supports the shift from ad hoc reporting to structured compliance, reducing risk and strengthening trust with regulators and business partners.
Is your organisation ready to manage CBAM as a controlled process? Contact IACBAM to discuss IACBAM 3002:2025 certification.