The report "Carbon Border Adjustment Mechanism (CBAM)" by the Centre for Science and Environment analyzes the European Union's Carbon Border Adjustment Mechanism (CBAM), which imposes taxes on imports based on the greenhouse gas emissions generated during their production. The document explores the impact of CBAM on developing countries, highlighting the additional economic burden it will place on their exports and how it could affect their trade competitiveness. Furthermore, the concerns of these countries regarding the fairness of this measure and its compatibility with World Trade Organization (WTO) rules are discussed. The report also addresses the lack of historical precedents for measuring the effectiveness of such adjustments and their potential contribution to global emission reductions.