CM.Carbon MandateSovereign Advisory Practice

03 · Board Level · Group Architecture

SovereignMandate

A board-level mandate covering CBAM strategy, structure and execution across multiple entities, sectors, and jurisdictions — designed for groups whose carbon liability is material at consolidated P&L level.

Mandate 03Board Level

Multi-entity CBAM architecture across sectors, jurisdictions, and supply chains.

A board-level mandate covering CBAM strategy, structure and execution across multiple entities, sectors, and jurisdictions — designed for groups whose carbon liability is material at consolidated P&L level.

In Scope

What we cover

  • Group-level liability map across all covered entities and CN codes, consolidated to a single board view.
  • Inter-company structuring for filing authority, evidence ownership, and cost allocation.
  • Carbon credit portfolio strategy and ETS hedge coverage at group level.
  • Standardised MRV protocol deployed across business units, with central evidence custody.
  • Direct interface with C-suite, audit committee, and external auditors on CBAM disclosure.

Deliverables

What you receive

  • CBAM converted from a fragmented operational cost into a managed, forecastable financial line.
  • Hedge coverage protecting against EU ETS price volatility at the consolidated level.
  • A single defensible group position — eliminating the risk of inconsistent filings across subsidiaries.

Bespoke

Multi-year retained engagement under a dedicated mandate director and retained legal counsel. Commercial structure agreed in writing before activation; engagement begins with a 90-minute briefing.Group architecture · 2+ sectors · 5+ jurisdictions

Best For

Industrial groups with material CBAM exposure across two or more sectors or jurisdictions, where consolidated liability is significant enough to require board oversight.

Exit Criteria

Multi-year mandate. Quarterly board reporting. Annual strategy review with renewal or exit decision presented to the audit committee.

Engagement

Take control of your CBAM exposure.

Run a controlled diagnostic. No commercial commitment until scope is confirmed in writing. Engagement closes on a written exposure report — regardless of whether you proceed to a mandate.