UniCORE
CBAM is here
- The EU’s Carbon Border Adjustment Mechanism (CBAM) entered its definitive compliance phase on 1 January 2026, making it a live financial and commercial reality for EU-focused exporters rather than a distant policy concern. As a carbon pricing instrument applied at the EU’s borders, CBAM ensures that imported goods carry a carbon cost equivalent to that paid by EU producers under the EU Emissions Trading System (EU ETS) — meaning the quality of your emissions data now directly determines the carbon cost attributed to your products, and increasingly shapes contract terms, supplier selection, and pricing across European markets. Exporters who provide verified, plant-level emissions data stand to secure a measurable cost and competitive advantage over those who do not.
UniCORE - Uniqus Carbon Optimization and Reporting Engine
- A one-stop platform to calculate, report, declare, and optimize your CBAM tax liabilities — with the advisory expertise of Uniqus built in.
- EU CBAM COMPLIANT
- REG. 2023/1773
- DEFINITIVE PHASE 2026+
- POWERED BY ESG UNIVERSE
- Sectors covered: Iron & Steel, Cement, Fertilizers, Aluminum, Electricity, Hydrogen
- Proposed extension to 180 downstream goods from 2028. UniCORE includes pre-liability modelling for at-risk product categories across automotive, appliances, and machinery.
Why CBAM Cannot Be Ignored
- Free allocations will be phased out by 2034. Costs manageable today will grow non-linearly without a strategic decarbonization roadmap

Default Values Carry a 30% Penalty Surcharge
From 2028, EU defaults rise 30% above actual benchmarks. Without plant-level verified data, exporters face the highest possible carbon cost.

Domestic Carbon Taxes Paid — But Not Deducted
If you have paid a domestic carbon price (India’s CCTS), you may be entitled to deductions that reduce your CBAM cost. Without proper documentation, you pay twice. UniCORE calculates both.

EU Buyers Are Already Switching Suppliers
India’s aluminum and steel exports to the EU fell 24.4% in FY2025 as EU importers began diversifying to suppliers who could provide compliant carbon data. The window to respond is now.

Supply Chain Liability Flows Upstream
EU customers demand Verified Specific Embedded Emissions (SEE) data from non-EU suppliers. Without it, importers are forced onto punitive defaults —threatening market access and commercial relationships.
- The stakes are clear: Companies relying on default values will systematically overpay for certificates while competitors with verified, low-emission production profiles gain measurable cost and reputational advantages in European markets.
What UniCORE Delivers
- UniCORE is Uniqus’ purpose-built EU CBAM compliance portal for EU focused exporters — combining regulatory-grade calculation engines, official reporting templates, investment analysis, and domestic tax adjustments in one integrated platform.
- Six integrated capability pillars cover every step of your CBAM journey - from first data collection to final declaration and beyond.

Regulatory-Grade SEE Computation
Imports Scope 1 combustion, process emissions, purchased electricity, heat, and precursor intermediates into a single bottom-up SEE calculation aligned to EU embedded emissions methodology.

Multi-Year Liability Forecasting
Generates what your CBAM liability will look like each year through 2026 till 2034 — factoring in the gradual phase-out of free allowances and your own carbon price assumptions.

Official Template Generation
Auto-generates the official EU declaration document, pre-filled with your verified plant data. Your EU customer receives exactly what they need to submit to the CBAM registry — accurate, traceable, and audit-ready.

Scenario Modelling & Investment Case
Models CBAM liability across carbon price trajectories and decarbonisation investment levels — delivering a full NPV and break-even year assessment to support board-level capital allocation decisions.

Supplier emissions Benchmarking
Compares supplier emission intensities against CBAM benchmarks, identifies high-risk precursor inputs, and recommend lower-carbon alternatives with quantified certificate cost savings.

Continuous Compliance Management
Tracks your emissions data quarterly, alerts you to regulatory changes, and benchmarks your carbon performance year-on-year — so there are no surprises and you are always audit-ready.
- Uniquely Built for Indian Exporters — CCTS × CBAM Dual-Track
- UniCORE is the only CBAM platform with native support for India’s Carbon Credit Trading Scheme (CCTS). It models CCTS and CBAM obligations simultaneously, applies deductions to eliminate double-counting, and produces a unified optimization dashboard — a strategic imperative for Indian exporters of covered commodities targeting European markets.
Why Us

Integrated advisory + technology
Strategy, decarbonization and reporting supported by ESG UniVerse for GHG accounting, dashboards and disclosures.

Cross‑sector experience
Climate and sustainability engagements across manufacturing, services, financial institutions, healthcare, infrastructure, energy, logistics and technology.

Empaneled partners for technology
Renewable energy, ESCO and other solution providers to enable on‑ground implementation, performance optimization and scalable climate‑tech solutions

End‑to‑end climate action
From GHG inventory and SBTi target‑setting to MACC‑based roadmaps, implementation governance, alignment with climate finance framework, supplier enablement and capacity building.

Global, integrated, experienced team
70+ experienced climate, ESG, risk, finance and technology specialists with deep experience in complex, multi‑country programs. We leverage top talent pool in lower cost economies to provide high-quality & cost-efficiency to our clients.

Data integrity and assurance mindset
Strong grounding in controls, regulatory reporting and audit standards to ensure your climate data is decision‑grade.

Agility & responsiveness
Adaptability and quick responses are integral to our operations. We are not restricted by auditor independence conflicts, which further creates a frictionless environment to serve our clients. Our agility and responsiveness is enhanced by a high degree of partner/director involvement on projects.
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