Climate change has become one of the most pressing challenges of the 21st century. In response, countries across the globe are adopting ambitious climate laws, including carbon pricing, emissions trading systems, energy transition strategies, and fossil fuel phase-outs. These laws aim to steer societies toward decarbonization, reduce global temperature rise, and protect ecosystems for future generations.

The Mass Balance method, as defined by the EU Implementing Regulation (EU) 2023/1773 on the Carbon Border Adjustment Mechanism (CBAM), is central for emissions reporting in industries where greenhouse gas emissions result from chemical transformations of carbon-containing inputs. In contrast to emissions from combustion, which are often calculated via energy balances or emission factors, this method is based on tracking the