Wave 16 · Carbon & Climate Computational Compliance · OpenChainGraph v0.4

Carbon & Climate Computational Compliance

CBAM-anchored carbon compliance computational layer. Nine tools (ART-68–76) across 8 cbm-* chains cover the full CBAM declarant lifecycle — embedded-emissions calculation, default-value resolution, certificate-cost modeling, precursor aggregation — and extend into EU Taxonomy alignment scoring, EuGB factsheet validation, and NGFS Phase V climate-scenario application. All regulatory reference data (CBAM factor schedule 2026–2034, default values per country×sector, Taxonomy objectives/DNSH criteria, NGFS scenarios) is baked into the kernels citing primary sources. Zero PII.

CBAM Definitive Period — 1 Jan 2026 IN FORCE EU Taxonomy Reg. (EU) 2020/852 IN FORCE EuGB Reg. (EU) 2023/2631 IN FORCE 21 Dec 2024 First CBAM Declaration — 30 Sep 2027 CBAM 100% factor — 2034 NGFS Phase V · 2025 EU Omnibus I revisions — 28 Jan 2026 Wave 16 · Carbon Compliance

✅ DO NOW — CBAM definitive period started 1 January 2026. Importers of CBAM goods (cement, iron/steel, aluminium, fertilisers, electricity, hydrogen) above the 50-tonne CO₂e threshold must track embedded emissions NOW. The CBAM factor schedule begins at 2.5% (2026) and reaches 100% in 2034. Default values carry a mandatory mark-up: +10% (2026), +20% (2027), +30% (2028+). EU Taxonomy alignment obligations and EuGB Regulation (21 Dec 2024) are fully in force. Run cbam-fit first to classify your exposure.

⚠ PREPARE-AHEAD — First CBAM declaration due 30 Sep 2027 (covering calendar year 2026). Embedded-emissions verification requirements will tighten as CBAM transitional period data accumulates. NGFS Phase V scenarios are the current reference; verify current edition from NGFS publications.

EDUCATIONAL — All outputs are decision-support drafts. Not regulatory filings. Verify CBAM default values and factor schedule against Implementing Regulation (EU) 2024/3238 and official CBAM registry publications. Taxonomy criteria against Delegated Regulations. EuGB criteria against Reg. (EU) 2023/2631 and Commission technical standards.

Entry point — cbam-fit

Always start here. Classifies CBAM exposure, Taxonomy obligations, EuGB applicability, and NGFS scenario relevance. Routes to the right cbm-* chain.

ART-68 · D0 · agent_guardrail_mandate

Carbon Compliance Fit Diagnostic

D0 router. Scores CBAM exposure (0.35 weight), EU Taxonomy obligations (0.25), EuGB applicability (0.20), and NGFS scenario relevance (0.20). Routes to cbam-liability, cbam-precursor, taxonomy-align, taxonomy-kpi, eugb-conformance, climate-scenario, or carbon-audit-pack.

run_carbon_compliance_fit IN FORCE — CBAM 1 Jan 2026

CBAM — embedded emissions & certificate cost (cbm-* chains)

The four CBAM-specific tools cover the full declarant workflow: embedded emissions calculation → default-value resolution → certificate cost modeling → precursor aggregation.

ART-69 · W-A · compliance_mandate

CBAM Embedded Emissions Calculator

Flagship CBAM tool. Calculates total embedded emissions (direct + indirect) per goods batch using actual SEE or sector defaults. Baked: default specific embedded emission (SEE) values per CBAM goods category, indirect electricity emission factor (0.376 tCO₂e/MWh default). 50-tonne annual threshold check.

calculate_cbam_embedded_emissions IN FORCE — CBAM 1 Jan 2026

ART-70 · W-B · compliance_mandate

CBAM Default Value Resolver

Resolves sector default SEE values per origin country×sector combination with mandatory mark-up: +10% (2026), +20% (2027), +30% (2028+). Reference version CBAM-IR-v1.0-2024-Q4 baked. Flags when actual verification is possible.

resolve_cbam_default_value IN FORCE — CBAM 1 Jan 2026

ART-71 · W-C · compliance_mandate

CBAM Certificate Cost Engine

Models total CBAM certificate cost: embedded emissions × EUA carbon price × CBAM factor schedule (2.5% 2026 → 100% 2034). Quarterly holding threshold (80% default). Flags CBAM_ABOVE_THRESHOLD and SIGNIFICANT_CBAM_LIABILITY. Full factor schedule baked.

model_cbam_certificate_cost IN FORCE — CBAM 1 Jan 2026

ART-72 · W-D · compliance_mandate

CBAM Precursor Emissions Aggregator

Aggregates precursor-embedded emissions into complex-goods CBAM calculation. 2028 pre-consumer-scrap rule (50% credit proxy for eligible scrap inputs). Routes precursor emissions into the cbam-liability chain.

aggregate_cbam_precursor_emissions IN FORCE — CBAM 1 Jan 2026

EU Taxonomy, EuGB & Climate Scenario

Taxonomy alignment scoring, GAR/KPI aggregation, EuGB factsheet validation, and NGFS Phase V scenario application for Taxonomy-adjacent climate risk.

ART-73 · W-E · compliance_mandate

EU Taxonomy Alignment Scorer

Three-gate test: Substantial Contribution (SC) + Do No Significant Harm (DNSH) + Minimum Safeguards. Scores across all 6 Taxonomy objectives. Omnibus I revisions (28 Jan 2026) reflected. Flags NOT_ALIGNED, PARTIAL_ALIGNMENT_DNSH_FAIL, MINIMUM_SAFEGUARDS_FAIL.

score_taxonomy_alignment IN FORCE — Taxonomy Reg.

ART-74 · W-F · compliance_mandate

Taxonomy KPI / GAR Aggregator

Aggregates revenue, CapEx, and OpEx Taxonomy-eligible and -aligned exposures. Computes Green Asset Ratio (GAR) for financial undertakings per Taxonomy Disclosures Delegated Regulation. Flags LOW_GAR, BELOW_EU_BENCHMARK.

aggregate_taxonomy_kpi_gar IN FORCE — Taxonomy Reg.

ART-75 · W-G · compliance_mandate

EuGB Factsheet Validator

Validates European Green Bond factsheet against the 8 Annex I disclosure sections required by Reg. (EU) 2023/2631. Checks 100% Taxonomy-aligned proceeds requirement, pre/post-issuance templates, and external review obligations. In force 21 Dec 2024.

validate_eugb_factsheet IN FORCE — 21 Dec 2024

ART-76 · W-H · model_governance

NGFS Climate Scenario Applicator

Applies NGFS Phase V climate scenarios (orderly, disorderly, hot-house, Fit-for-55) to a portfolio. Reference version NGFS-Phase-V-2025 baked with transition risk, physical risk, and carbon-price trajectories. Verify current scenario edition from NGFS publications.

apply_climate_scenario NGFS Phase V · verify edition

Chains — cbm-* (8 chains)

Start with cbam-fit to classify and route. Each chain follows the OCG v0.4 stage pattern: run nodes over MCP or in-browser, pass execution_hash forward. Aggregate everything in carbon-audit-pack.

cbam-fit · D0 · 1 node

Carbon Compliance Fit Diagnostic

Single-node entry point. Classifies CBAM/Taxonomy/EuGB/NGFS exposure and routes to the appropriate cbm-* chain.

→ ART-68

cbam-liability · W-A/B/C · 3 nodes

CBAM Liability Calculation

Full CBAM liability workflow: embedded-emissions calculator → default-value resolver → certificate-cost engine. Outputs total annual CBAM certificate cost with factor schedule applied.

→ ART-69 · ART-70 · ART-71

cbam-precursor · W-D/A/C · 3 nodes

CBAM Precursor Aggregation

Aggregates precursor-embedded emissions (ART-72) → feeds into embedded-emissions calculator (ART-69) → certificate-cost engine (ART-71). For complex goods with upstream precursor inputs.

→ ART-72 · ART-69 · ART-71

taxonomy-align · W-E · 2 nodes

EU Taxonomy Alignment

Three-gate taxonomy screening (ART-73) → KPI/GAR aggregation (ART-74). SC + DNSH + minimum safeguards gate followed by disclosure metrics.

→ ART-73 · ART-74

taxonomy-kpi · W-E/F · 3 nodes

Taxonomy KPI & GAR Reporting

Full Taxonomy KPI workflow: alignment scoring (ART-73) → KPI/GAR aggregation (ART-74) → climate-scenario overlay (ART-76). Disclosure-ready Taxonomy metrics with NGFS stress.

→ ART-73 · ART-74 · ART-76

eugb-conformance · W-G/E · 3 nodes

EuGB Factsheet & Taxonomy Conformance

EuGB factsheet validation (ART-75) → Taxonomy alignment scoring of the financed projects (ART-73) → GAR aggregation (ART-74). End-to-end EuGB issuance conformance check.

→ ART-75 · ART-73 · ART-74

climate-scenario · W-H/E · 2 nodes

Climate Scenario Analysis

NGFS Phase V scenario application (ART-76) → Taxonomy alignment scoring (ART-73) to assess scenario-conditional alignment. Transition risk vs Taxonomy trajectory analysis.

→ ART-76 · ART-73

carbon-audit-pack · Convergence terminal · 3 nodes

Carbon Compliance Audit Pack

Convergence terminal. Any cbm-* chain can feed in. Aggregates execution receipts → Merkle-root integrity → regulator/auditor cover memo. Hash-anchored carbon compliance evidence package.

→ cry-04 · cry-05 · ptg-01

Chain topology

cbam-fit (ART-68) — D0 entry point ├──→ cbam-liability (W-A/B/C · ART-69/70/71 · CBAM liability) ├──→ cbam-precursor (W-D/A/C · ART-72/69/71 · complex goods) ├──→ taxonomy-align (W-E · ART-73/74 · SC+DNSH+safeguards) ├──→ taxonomy-kpi (W-E/F · ART-73/74/76 · KPI + climate) ├──→ eugb-conformance (W-G/E · ART-75/73/74 · EuGB issuance) ├──→ climate-scenario (W-H/E · ART-76/73 · NGFS scenarios) └──→ (all) → carbon-audit-pack (convergence terminal)

Who runs these chains

The CBAM compliance and sustainable-finance disclosure value chain.

Tier 1 — EU importers & customs agents

The declarants

Any EU importer of CBAM goods above 50 tCO₂e/year. Primary chains: cbam-fit, cbam-liability, cbam-precursor. First declaration due 30 Sep 2027 (calendar year 2026 data). Act now to establish embedded-emissions data flows.

Tier 2 — ESG & climate risk teams at financial institutions

The disclosers

Banks, asset managers, and insurers with Taxonomy disclosure (GAR), SFDR PAI, and EuGB issuance obligations. Primary chains: taxonomy-align, taxonomy-kpi, eugb-conformance, climate-scenario.

Tier 3 — Carbon & sustainability RegTech vendors

The embedders (M&A-relevant)

ESG data providers, carbon accounting platforms, and sustainable-finance disclosure vendors embedding cbm-* chains as MCP tools. CBAM is a recurring declarant obligation — annual renewal creates durable SaaS attach.

Tier 4 — Tax authorities & customs agencies

The verifiers

National customs authorities implementing CBAM declarations and embedded-emissions verification. Hash-anchored carbon audit packs (carbon-audit-pack) provide tamper-evident evidence trails.

CBAM Reg. (EU) 2023/956: Carbon Border Adjustment Mechanism — definitive period 1 Jan 2026; 50 tCO₂e threshold; first declaration 30 Sep 2027. Verify against Official Journal and CBAM registry guidance.

CBAM Implementing Reg. (EU) 2024/3238: Default embedded emission values by country×sector. Mark-up rates: +10% (2026), +20% (2027), +30% (2028+). Verify current version.

EU Taxonomy Reg. (EU) 2020/852 + Delegated Regulations: SC criteria per Taxonomy objective, DNSH criteria, minimum safeguards. EU Omnibus I revisions in force 28 Jan 2026 — verify simplified DNSH criteria.

EuGB Reg. (EU) 2023/2631: European Green Bond Standard in force 21 Dec 2024. 100% Taxonomy-aligned proceeds. 8 Annex I factsheet sections. Verify Commission technical standards.

NGFS Phase V (2025): Network for Greening the Financial System — orderly, disorderly, hot-house, Fit-for-55 scenarios. Verify current edition from ngfs.net.