Pavan Savitha Manchegowda

From Traceability to Carbon Accounting: A Bottom-Up ELT Architecture for Product-Level Emissions Tracking under CBAM

The EU’s Carbon Border Adjustment Mechanism (CBAM) has transformed carbon pricing from a theoretical policy debate into a hard financial liability. Consequently, treating environmental data merely as a compliance output is no longer practical. While supply chains restructure dynamically, traditional top-down ESG report...