Home / Insights
Guides and news on CBAM, ESG and carbon.
Plain answers to the rules reaching companies that sell into the EU: CBAM, CSRD after the Omnibus, VSME, Scope 1 to 3 and carbon accounting. Every regulatory fact is dated and sourced to the act. Below the guides: news from Habitat and Karbon360°.
Guides
Start with the rules.
CBAM
What Is CBAM? The Definitive-Regime Answer (Updated 2026)What is CBAM? A plain answer for the definitive regime: the six covered sectors, who pays, certificate pricing, and every deadline to 30 September 2027.CBAM Timeline 2023–2034Every CBAM date: definitive regime since 2026, certificate sales 1 Feb 2027, first declaration 30 Sep 2027, mark-ups and the free-allocation phase-out to 2034.Old Answer vs Current AnswerWhen is the first CBAM declaration due? Is CSRD delayed? What is ETS2? Old answers corrected side by side, with the EU acts that changed them.How to Calculate Embedded Emissions for CBAM GoodsHow to calculate embedded emissions for CBAM goods, step by step: boundary, activity data, the communication template, default values and verification.CBAM Carbon Price DeductionArticle 9 promises a CBAM carbon price deduction for third-country schemes, but the implementing act is still a draft. Serbia and Turkey, tracked honestly.CBAM Downstream Products 2028CBAM downstream products 2028: where the proposed scope extension stands after Council and Parliament, what is already law, and how to prepare.Carbon accounting
What Is Carbon Accounting? A Plain Guide (2026)What carbon accounting is, why companies need it in 2026, the standards behind it (GHG Protocol, ISO 14064) and the five steps of a carbon inventory.Scope 1, 2 and 3 Emissions Explained + 15 Scope 3 CategoriesScope 1, 2 and 3 emissions explained under the GHG Protocol — all 15 Scope 3 categories with examples, the Scope 2 dual-reporting rule and boundary choices.The 15 Scope 3 Categories Explained (With Examples)All 15 GHG Protocol Scope 3 categories explained: what each covers, the data it needs, how it is calculated and which ones matter most for your business.GHG Protocol vs ISO 14064GHG Protocol vs ISO 14064-1: scopes vs six categories, certification, verification under ISO 14064-3, and which standard customers and regulators expect.SB 253 Scope 3 Reporting 2027SB 253 scope 3 reporting starts in 2027, covering 2026 emissions. Who is in scope, the key dates, limited assurance rules and how to get data ready.ESG reporting
EU ESG Reporting Requirements 2026EU ESG reporting requirements 2026, mapped: what CBAM, the rescoped CSRD, revised ESRS, VSME and ETS2 each demand, who is in scope, and the dates ahead.Does CSRD Still Apply After the Omnibus? The 2026 Scope TestDoes CSRD still apply after the Omnibus? Run the 1,000-employee and EUR 450m scope test in 60 seconds — waves, 2028 dates and what replaces it for SMEs.VSME vs CSRDVSME vs CSRD compared after the Omnibus: legal status, who must report, content, Scope 3, assurance and effort, and how to choose between them.ETS2 ExplainedETS2 explained: who pays, what it covers, when it starts (2028) and what the EU's second emissions trading system means for fuel prices and companies.News from Habitat
Partnerships
Habitat signs MoU with the Kosovo Chamber of Commerce to accelerate the green transition
Articles
Building Capacity for Carbon Measurement and Reporting at Haxhi Zeka University
Articles
Creative Upcycling Workshop Inspires Sustainable Thinking at Shkolla e Gjelbër
Articles
University of Applied Sciences in Ferizaj Joins Decarbonization Efforts with Karbon360
Articles
Habitat and UNIVERSUM School Partner to Integrate Green Methodologies in Education
Articles
Habitat and SHPIK Establish Strategic Partnership to Advance Green and Digital Transition in Education
Articles
The Green Transition Begins with Youth Workshop
Insights
Habitat Signs Memorandum of Understanding with Haxhi Zeka University to Advance Green Academic Practices
Insights
Habitat at KosICT25 Showcases Kosovo’s First Climate Technology, Karbon360, with Support from UNDP Kosovo BOOST
Blog
RAST STUDIMI: POLITIKA E PUNËS 4-DITORE NË HABITAT
Articles
Trudo Magazine Features Habitat’s Story in Its Latest Issue
Articles
Habitat pioneering Climate Technology
Articles
Eco-friendly Design
Articles
Climate Action Starts at Home
Blog
Women’s Empowerment in the Private Sector
Get involved — sustainability is a collective effort.
We believe that sustainability requires the participation of businesses, communities, and individuals alike. At Habitat, we offer numerous ways for you to get involved and make a difference.