Vliv mechanismu uhlíkového vyrovnání na hranicích na dovozní náklady a cenovou strategii obchodně-výrobního podniku

This bachelor thesis focuses on the potential impacts of the Carbon Border Adjustment Mechanism (CBAM) on a Czech manufacturing and trading company. The goal is to analyse the effect of CBAM on the unit price of selected imported products and to assess its potential impacts on the company’s pricing strategy. To achieve this goal, an interview was first conducted with a sales representative of the company, who provided information on its current pricing strategy and import costs. This was followed by a scenario analysis of the impacts of CBAM on the unit costs of products from four Asian countries, which took into consideration various scenarios for the development of CBAM certificate prices and emissions data. The results showed that the extent of CBAM’s impact on import costs can vary significantly depending on the availability of verified actual emission values, the price of European emission allowances, the manufacturer’s emission intensity, or the country of origin. The study concludes that CBAM may represent a significant cost factor that will influence the company’s pricing strategy and its decision-making regarding its supplier portfolio.