This opinion will provide the civil society perspective on the Carbon Border Adjustment Mechanism. The main purposes of the Carbon Border Adjustment Mechanism (CBAM) would be to discourage EU businesses from moving their production to countries with less ambitious climate change policies (carbon leakage) and to encourage a global move towards net zero carbon emissions by 2050 in line with the Paris Agreement.
In the rapid transformation process of the global industrial landscape, digitisation has assumed a fundamental strategic function. It now covers the entire cycle of the value chain of products and services and involves both large enterprises as well as small enterprises and micro enterprises. In this process, the need for flexibility and speed of adaptation often lead to the need to outsource parts of the production process to professionals who often have the position of "freelancers".