Vietnamese companies preparing for EU Carbon Border Adjustment Mechanism (CBAM) requirements show differing levels of readiness across industries, with steel and cement firms encountering greater challenges than aluminium and fertiliser businesses in an academic study published on 16 July 2026.
The research assessed 134 export-oriented firms, examining emissions monitoring, green innovation, supply-chain management and perceived compliance costs. In the study’s composite readiness assessment, aluminium and fertiliser companies ranked above steel and cement firms.
Carbon accounting remains a challenge for steel and cement
The researchers identified weaknesses in digital carbon accounting and the costs associated with verification among the challenges affecting steel and cement companies.
Gaps in information from upstream suppliers were also identified across the wider group of companies examined in the research, affecting the availability of supply-chain data needed for emissions-related compliance.
The assessment was based on a selected group of firms and is not intended to represent a national audit of Vietnamese companies’ CBAM compliance readiness.
Supplier data gains importance in EU trade
For European buyers, the research indicates that supplier preparedness may need to be assessed at the individual company level rather than assumed across an entire industry.
For Vietnamese exporters, the study points to the importance of maintaining emissions records and obtaining reliable information from upstream producers as carbon-related data becomes a more significant element of purchasing decisions.
