Chapter 08 · Finance, data & evidenceSustainability Language
Simple goods
Definition
produced from inputs with zero embedded emissions; complex goods — produced using precursors that are themselves Annex I goods (embedded emissions include precursor emissions — upstream traceability)
References
EUdefinition
produced from inputs with zero embedded emissions; complex goods — produced using precursors that are themselves Annex I goods (embedded emissions include precursor emissions — upstream traceability)
Carbon Border Adjustment Mechanism (CBAM)CBAM · verified 2026-08-22Official text
Overview
The overview for this term is being prepared.