---
id: video/kD8kX14VVZE
type: video
title: "What's New in Sustainability: Reporting for CBAM and EPR"
summary: Business Central sustainability reporting for CBAM (applied to purchase documents) and EPR (applied to sales documents), built on a new excise taxes framework. Demonstrates carbon pricing setup, item sustainability configuration, material composition, excise journals and transaction logs.
tier: official
language: en
tags:
  - cbam
  - epr
  - carbon pricing
  - emissions tracking
  - excise taxes
  - material composition
  - compliance reporting
  - european union regulations
system: sustainability
review:
  state: reviewed
  by: opus
  at: "2026-10-07T22:52:21.603Z"
  flags: []
generated:
  at: "2026-10-13T00:32:41.360Z"
  pipeline: 0.2.0
  prompts:
    extract-video: 1
    summarize-video: 2
  input_hash: c4427439b4fb2be219f10c89251bef0140531cca823eb85056de8d46716f8c6b
evidence:
  - kind: video
    url: https://www.youtube.com/watch?v=kD8kX14VVZE&t=22s
    title: "What's New in Sustainability: Reporting for CBAM and EPR"
    date: "2025-10-01T13:01:35.000Z"
    commit: null
    t: 22
    quote: CBM is carbon border adjustment mechanism
  - kind: video
    url: https://www.youtube.com/watch?v=kD8kX14VVZE&t=145s
    title: "What's New in Sustainability: Reporting for CBAM and EPR"
    date: "2025-10-01T13:01:35.000Z"
    commit: null
    t: 145
    quote: first two calculation we introduced were uh CBM and EPR based on a set some set of specific rules for calculations
  - kind: video
    url: https://www.youtube.com/watch?v=kD8kX14VVZE&t=175s
    title: "What's New in Sustainability: Reporting for CBAM and EPR"
    date: "2025-10-01T13:01:35.000Z"
    commit: null
    t: 175
    quote: you need to set up first setup uh carbon pricing table new table new page you will find
  - kind: video
    url: https://www.youtube.com/watch?v=kD8kX14VVZE&t=225s
    title: "What's New in Sustainability: Reporting for CBAM and EPR"
    date: "2025-10-01T13:01:35.000Z"
    commit: null
    t: 225
    quote: CBM applies to purchase documents and on other side EPR applies to sales documents
  - kind: video
    url: https://www.youtube.com/watch?v=kD8kX14VVZE&t=507s
    title: "What's New in Sustainability: Reporting for CBAM and EPR"
    date: "2025-10-01T13:01:35.000Z"
    commit: null
    t: 507
    quote: system will first uh look if there is country of a region of item. If there is country of a region on item card
  - kind: video
    url: https://www.youtube.com/watch?v=kD8kX14VVZE&t=595s
    title: "What's New in Sustainability: Reporting for CBAM and EPR"
    date: "2025-10-01T13:01:35.000Z"
    commit: null
    t: 595
    quote: it doesn't apply to all item types. If this is packaging or electronics, so it depends what is about
  - kind: video
    url: https://www.youtube.com/watch?v=kD8kX14VVZE&t=789s
    title: "What's New in Sustainability: Reporting for CBAM and EPR"
    date: "2025-10-01T13:01:35.000Z"
    commit: null
    t: 789
    quote: you need to have created batch for both CBM and EPR different batch. You can have more of them but minimum you need to
  - kind: video
    url: https://www.youtube.com/watch?v=kD8kX14VVZE&t=894s
    title: "What's New in Sustainability: Reporting for CBAM and EPR"
    date: "2025-10-01T13:01:35.000Z"
    commit: null
    t: 894
    quote: this is something what is really mandatory by many regulations especially European Union. So this is good you can automate
links:
  learn: []
  objects: []
  features: []
  topics: []
  localizations: []
  videos: []
  posts: []
  guidelines: []
video_id: kD8kX14VVZE
channel: yt-microsoft
source_name: Microsoft Dynamics 365 Business Central (YouTube)
url: https://www.youtube.com/watch?v=kD8kX14VVZE
published_at: "2025-10-01T13:01:35.000Z"
duration_s: 947
captions: full
audience:
  - functional consultant
  - administrator
  - decision maker
chapters:
  - t: 0
    title: Introduction to CBAM and EPR compliance topics
  - t: 77
    title: Business value of CBAM and EPR functionality
  - t: 123
    title: Framework and prerequisites overview
  - t: 175
    title: Setup requirements for CBAM and EPR
  - t: 225
    title: CBAM carbon pricing table setup
  - t: 335
    title: CBAM item configuration and emissions
  - t: 412
    title: CBAM purchase invoice posting and excise journal calculation
  - t: 557
    title: EPR materials and item material composition setup
  - t: 722
    title: EPR sales invoice posting and excise journal processing
  - t: 823
    title: Transaction logs review and closing remarks
features:
  - name: Carbon Border Adjustment Mechanism (CBAM) reporting
    status: unclear
    t: 22
    verified: false
    status_source: video
  - name: Extended Producer Responsibility (EPR) reporting
    status: unclear
    t: 48
    verified: false
    status_source: video
  - name: Carbon pricing table
    status: unclear
    t: 175
    verified: false
    status_source: video
  - name: EPR materials table
    status: unclear
    t: 557
    verified: false
    status_source: video
  - name: Item material composition page
    status: unclear
    t: 197
    verified: false
    status_source: video
  - name: Excise taxes framework for CBAM and EPR
    status: unclear
    t: 133
    verified: false
    status_source: video
  - name: Sustainability fast tab on item card
    status: unclear
    t: 335
    verified: false
    status_source: video
  - name: Excise transaction logs for CBAM and EPR
    status: unclear
    t: 531
    verified: false
    status_source: video
  - name: Emission verification and CBAM compliance flags
    status: unclear
    t: 366
    verified: false
    status_source: video
objects_mentioned:
  - table Carbon pricing table
  - page Carbon pricing page
  - table EPR materials
  - page Item material composition
  - page Excise journal
  - page Excise transaction logs
  - page Sustainability fast tab
quotes:
  - t: 22
    text: CBM is carbon border adjustment mechanism
    check: exact
  - t: 145
    text: first two calculation we introduced were uh CBM and EPR based on a set some set of specific rules for calculations
    check: exact
  - t: 175
    text: you need to set up first setup uh carbon pricing table new table new page you will find
    check: exact
  - t: 225
    text: CBM applies to purchase documents and on other side EPR applies to sales documents
    check: exact
  - t: 507
    text: system will first uh look if there is country of a region of item. If there is country of a region on item card
    check: exact
  - t: 595
    text: it doesn't apply to all item types. If this is packaging or electronics, so it depends what is about
    check: exact
  - t: 789
    text: you need to have created batch for both CBM and EPR different batch. You can have more of them but minimum you need to
    check: exact
  - t: 894
    text: this is something what is really mandatory by many regulations especially European Union. So this is good you can automate
    check: exact
---

# What's New in Sustainability: Reporting for CBAM and EPR

> Business Central sustainability reporting for CBAM (applied to purchase documents) and EPR (applied to sales documents), built on a new excise taxes framework. Demonstrates carbon pricing setup, item sustainability configuration, material composition, excise journals and transaction logs.

[Watch on YouTube](https://www.youtube.com/watch?v=kD8kX14VVZE) · Microsoft Dynamics 365 Business Central (YouTube) · 2025-10-01 · 15:47 · tier official · reviewed (checked by Opus)

## Overview

The video walks through the sustainability compliance functionality for two EU-driven requirements: the Carbon Border Adjustment Mechanism (CBAM) and Extended Producer Responsibility (EPR). It covers the business value, the prerequisites and the setup, then demonstrates each scenario end to end.

For CBAM, the demo sets up a carbon pricing table, configures an item with carbon emissions, posts a purchase invoice and calculates in the excise journal. For EPR, it sets up EPR materials and item material composition, posts a sales invoice and processes the excise journal. It closes with a review of the excise transaction logs.

## Key points

- CBAM applies to purchase documents and EPR applies to sales documents; both run on the new excise taxes framework.
- CBAM needs a carbon pricing table set up per country, with start and end dates, unit of measure, price per unit and a threshold so small amounts are not reported.
- Only items marked as CBAM-compliant are calculated, and the item needs at least a carbon emission value. Whether the emission is verified is also recorded on the item.
- For country of origin, the system first uses the country on the item card. If there is none, it falls back to the vendor's country.
- The excise journal needs a separate batch for CBAM and for EPR, with at least one batch of each type.
- EPR does not apply to all item types. The item needs an EPR category and a material composition, and the composition status must change from new to certified.
- The EPR materials table holds material name, unit of measure, EPR fee and verification date. The item material composition page works like a bill of materials.

## Chapters

- [0:00](https://www.youtube.com/watch?v=kD8kX14VVZE&t=0s) Introduction to CBAM and EPR compliance topics
- [1:17](https://www.youtube.com/watch?v=kD8kX14VVZE&t=77s) Business value of CBAM and EPR functionality
- [2:03](https://www.youtube.com/watch?v=kD8kX14VVZE&t=123s) Framework and prerequisites overview
- [2:55](https://www.youtube.com/watch?v=kD8kX14VVZE&t=175s) Setup requirements for CBAM and EPR
- [3:45](https://www.youtube.com/watch?v=kD8kX14VVZE&t=225s) CBAM carbon pricing table setup
- [5:35](https://www.youtube.com/watch?v=kD8kX14VVZE&t=335s) CBAM item configuration and emissions
- [6:52](https://www.youtube.com/watch?v=kD8kX14VVZE&t=412s) CBAM purchase invoice posting and excise journal calculation
- [9:17](https://www.youtube.com/watch?v=kD8kX14VVZE&t=557s) EPR materials and item material composition setup
- [12:02](https://www.youtube.com/watch?v=kD8kX14VVZE&t=722s) EPR sales invoice posting and excise journal processing
- [13:43](https://www.youtube.com/watch?v=kD8kX14VVZE&t=823s) Transaction logs review and closing remarks

## Features

Every feature below: status not stated, demoed.

| Feature | At |
|---|---|
| Carbon Border Adjustment Mechanism (CBAM) reporting | [0:22](https://www.youtube.com/watch?v=kD8kX14VVZE&t=22s) |
| Extended Producer Responsibility (EPR) reporting | [0:48](https://www.youtube.com/watch?v=kD8kX14VVZE&t=48s) |
| Carbon pricing table | [2:55](https://www.youtube.com/watch?v=kD8kX14VVZE&t=175s) |
| EPR materials table | [9:17](https://www.youtube.com/watch?v=kD8kX14VVZE&t=557s) |
| Item material composition page | [3:17](https://www.youtube.com/watch?v=kD8kX14VVZE&t=197s) |
| Excise taxes framework for CBAM and EPR | [2:13](https://www.youtube.com/watch?v=kD8kX14VVZE&t=133s) |
| Sustainability fast tab on item card | [5:35](https://www.youtube.com/watch?v=kD8kX14VVZE&t=335s) |
| Excise transaction logs for CBAM and EPR | [8:51](https://www.youtube.com/watch?v=kD8kX14VVZE&t=531s) |
| Emission verification and CBAM compliance flags | [6:06](https://www.youtube.com/watch?v=kD8kX14VVZE&t=366s) |

## AL objects mentioned

As heard in the captions. A name that matches one object page by exact type and name links to it; the others stay as named.

- table "Carbon pricing table" at [2:55](https://www.youtube.com/watch?v=kD8kX14VVZE&t=175s)
- page "Carbon pricing page" at [2:55](https://www.youtube.com/watch?v=kD8kX14VVZE&t=175s)
- table "EPR materials" at [3:06](https://www.youtube.com/watch?v=kD8kX14VVZE&t=186s)
- page "Item material composition" at [3:17](https://www.youtube.com/watch?v=kD8kX14VVZE&t=197s)
- page "Excise journal" at [7:30](https://www.youtube.com/watch?v=kD8kX14VVZE&t=450s)
- page "Excise transaction logs" at [8:51](https://www.youtube.com/watch?v=kD8kX14VVZE&t=531s)
- page "Sustainability fast tab" at [5:35](https://www.youtube.com/watch?v=kD8kX14VVZE&t=335s)

Not found in BC28-30: table "Carbon pricing table", page "Carbon pricing page", table "EPR materials", page "Item material composition", page "Excise journal", page "Excise transaction logs", page "Sustainability fast tab".

## Quotes

- [0:22](https://www.youtube.com/watch?v=kD8kX14VVZE&t=22s) "CBM is carbon border adjustment mechanism"
- [2:25](https://www.youtube.com/watch?v=kD8kX14VVZE&t=145s) "first two calculation we introduced were uh CBM and EPR based on a set some set of specific rules for calculations"
- [2:55](https://www.youtube.com/watch?v=kD8kX14VVZE&t=175s) "you need to set up first setup uh carbon pricing table new table new page you will find"
- [3:45](https://www.youtube.com/watch?v=kD8kX14VVZE&t=225s) "CBM applies to purchase documents and on other side EPR applies to sales documents"
- [8:27](https://www.youtube.com/watch?v=kD8kX14VVZE&t=507s) "system will first uh look if there is country of a region of item. If there is country of a region on item card"
- [9:55](https://www.youtube.com/watch?v=kD8kX14VVZE&t=595s) "it doesn't apply to all item types. If this is packaging or electronics, so it depends what is about"
- [13:09](https://www.youtube.com/watch?v=kD8kX14VVZE&t=789s) "you need to have created batch for both CBM and EPR different batch. You can have more of them but minimum you need to"
- [14:54](https://www.youtube.com/watch?v=kD8kX14VVZE&t=894s) "this is something what is really mandatory by many regulations especially European Union. So this is good you can automate"

Presenters (as heard): Unknown presenter.