Navigating Europe’s new carbon rules: expert support for ETS, ETS-2 and CBAM

24-11-2025

As Europe’s carbon regulations enter a new phase, your organisation faces significant changes in how emissions are measured, reported and managed. Understanding these shifts today will help you stay compliant, competitive and ready for what lies ahead.

European Union flag waving in front of industrial chimneys emitting smoke at sunset, symbolising EU carbon regulation and climate policy.

Across Europe, the way carbon is measured and priced is evolving. EU frameworks, including the EU Emissions Trading System (ETS), the new ETS-2 and the Carbon Border Adjustment Mechanism (CBAM), are transforming how organisations calculate emissions, report data and manage carbon costs. These developments mark an important milestone in Europe’s path towards climate neutrality. For businesses and public bodies alike, they bring not only new responsibilities but also opportunities to improve efficiency, resilience and carbon compliance.

From 2026, major changes in the way carbon emissions are measured and priced will take effect. The Carbon Border Adjustment Mechanism will become operational, requiring importers of key materials such as steel, cement, aluminium and fertilisers to purchase CBAM certificates. The new trading period for the EU Emissions Trading System will begin, introducing revised monitoring rules and changes to free-allowance allocation.

ETS-2, meanwhile, is expected to start auctioning allowances in 2028, extending carbon pricing to new sectors such as buildings, road transport and smaller industrial activities. It operates upstream through fuel suppliers and does not include free allowances, making accurate emissions reporting and cost management even more critical for effective planning and budgeting. Acting early enables your organisation to plan effectively, avoid surprises and identify opportunities within this transition.

Why these changes matter for your organisation

The EU Emissions Trading System regulates large industrial and power-generation sites by setting a cap on emissions and enabling emissions trading. In 2026, Phase 4b will introduce new monitoring requirements and adjustments to free allocations, directly influencing how your facilities operate and report.

ETS-2 will broaden carbon pricing to additional sectors, operating through fuel suppliers and excluding free allowances. Although full implementation, including the auctioning of allowances, is expected in 2028, its design already signals a shift towards wider coverage and tighter control. This makes accurate emissions reporting and cost management even more critical for your organisation’s planning and budgeting.

Meanwhile, the Carbon Border Adjustment Mechanism will ensure imported goods meet equivalent carbon pricing standards to those produced within the EU. If your business imports materials covered by CBAM, you are already subject to reporting obligations during the transition period between 2023 and 2025. From January 2026, these obligations will extend to purchasing CBAM certificates.

Together, these mechanisms underpin the EU Fit for 55 agenda, which aims to cut emissions by 55 per cent by 2030 and achieve climate neutrality by 2050.

Preparing your business for the next phase of carbon regulation

Adapting to ETS, ETS-2 and CBAM requires more than compliance. It calls for integrated planning across your organisation, from data collection and financial forecasting to operational efficiency and stakeholder reporting.

You can strengthen your readiness by reviewing your monitoring systems, verifying emissions data, assessing financial exposure and ensuring your internal reporting aligns with NEa standards. Building these capabilities now positions your business to handle future obligations confidently and transform regulation into opportunity.

Our multidisciplinary experts are ready to guide you through this process. We help you assess where you stand, identify gaps and develop tailored strategies to meet both current and upcoming requirements under ETS, ETS-2 and CBAM.

Who we work with

We partner with organisations across the petrochemical, energy, waste, oil and gas, and food sectors. We also support port authorities and academic hospitals, where energy use and reporting play a vital role, as well as public bodies and regulators such as the NEa. For every client, carbon regulation is not only a legal framework but a strategic driver that shapes competitiveness and long-term resilience.

Ready to move forward?

With extensive experience in the EU Emissions Trading System and related frameworks, we understand your operational challenges and the systems behind them. Our deep knowledge of NEa (Dutch Emissions Authority) processes and platforms such as the Emissiehandelsportaal, combined with a proven record in ETS-2 and CBAM implementation, means you can rely on advice that is both independent and technically sound.

Europe’s evolving carbon regulation landscape can appear complex, but with the right expertise it becomes a pathway to improvement, resilience and growth.

Contact our ETS, ETS-2 and CBAM specialists today to learn how Haskoning can help your organisation stay compliant, competitive and ready for the future of EU carbon rules.