{"id":33393,"date":"2026-08-19T04:02:21","date_gmt":"2026-08-19T04:02:21","guid":{"rendered":"https:\/\/www.othellointernational.com\/cbam-emissions-report-english-thai-exporters\/"},"modified":"2026-08-29T02:07:27","modified_gmt":"2026-08-29T02:07:27","slug":"cbam-emissions-report-english-thai-exporters","status":"publish","type":"post","link":"https:\/\/www.othellointernational.com\/th\/cbam-emissions-report-english-thai-exporters\/","title":{"rendered":"CBAM Now Requires Your Emissions Report in English \u2014 and Your TGO Footprint Isn\u2019t It"},"content":{"rendered":"<style>\n.obg{--r:#ED4036;--r1:#FF5046;--gold:#e0a93a;--ok:#3ddc84;--w:#fff;--w1:rgba(255,255,255,.85);--w2:rgba(255,255,255,.60);--w3:rgba(255,255,255,.42);--gl:rgba(255,255,255,.10);--card:linear-gradient(168deg,rgba(255,255,255,.055),rgba(255,255,255,.015));font-family:'Poppins',-apple-system,BlinkMacSystemFont,sans-serif;-webkit-box-sizing:border-box;box-sizing:border-box}\n.obg *,.obg *::before,.obg 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22px;border-radius:8px;transition:all .3s}\n.obg-cta:hover{background:var(--r1);transform:translateY(-2px);box-shadow:0 12px 30px -8px rgba(237,64,54,.5)}\n.obg-cta::after{content:\"\\2192\";transition:transform .3s}\n.obg-cta:hover::after{transform:translateX(4px)}\n\/* fact \/ at-a-glance grid *\/\n.obg-facts{display:grid;grid-template-columns:repeat(auto-fit,minmax(200px,1fr));gap:13px}\n.obg-fact{background:var(--card);border:1px solid var(--gl);border-radius:13px;padding:20px 20px}\n.obg-fact .obg-fh{font-family:'Poppins',sans-serif;font-size:10px;letter-spacing:.1em;text-transform:uppercase;color:var(--r1);font-weight:700;margin-bottom:9px}\n.obg-fact p{font-size:13.5px;color:var(--w1);line-height:1.55;margin:0}\n.obg-fact p b{color:var(--w)}\n\/* fix legacy light-theme related-reading box -> dark brand (inline styles beaten with !important) *\/\n.oth-related,.oth-related-reading{background:linear-gradient(168deg,rgba(255,255,255,.055),rgba(255,255,255,.015))!important;border:1px solid rgba(255,255,255,.1)!important;border-left:3px solid #ED4036!important;border-radius:14px!important;color:rgba(255,255,255,.85)!important}\n.oth-related p,.oth-related-reading p,.oth-related strong,.oth-related-reading strong,.oth-related b,.oth-related-reading b{color:#fff!important}\n.oth-related a,.oth-related-reading a{color:#FF5046!important}\n.oth-related li,.oth-related-reading li,.oth-related span,.oth-related-reading span{color:rgba(255,255,255,.85)!important}\n@media(max-width:640px){\n  .obg-toc ol{grid-template-columns:1fr}\n  .obg-quote p{font-size:19px}\n  .obg-band{padding:22px 20px}\n}\n<\/style>\n<p>The EU\u2019s <strong>Carbon Border Adjustment Mechanism<\/strong> entered its definitive phase on 1 January 2026. Almost all of the Thai coverage since has been about cost \u2014 the price of a certificate, the size of the bill. Very little of it has been about the sentence that will decide whether a Thai exporter\u2019s first declaration actually survives verification.<\/p>\n\n<p>It sits in <strong>Commission Implementing Regulation (EU) 2025\/2547<\/strong> of 10 December 2025, which lays down the methods for calculating emissions embedded in goods. Article 10 sets out what a non-EU installation operator must produce. Its fourth paragraph is one line long.<\/p>\n\n<!--OBG-G--><div class=\"obg obg-quote\"><p>The operator\u2019s emissions report shall be submitted in English.<\/p><cite>Commission Implementing Regulation (EU) 2025\/2547, Article 10(4)<\/cite><\/div><!--\/OBG-G-->\n\n<p>Not <em>may be<\/em>. Not <em>should be, where practicable<\/em>. <strong>Shall.<\/strong> For the first time, a carbon regime that reaches directly into a Thai factory has written the language of the deliverable into the law itself.<\/p>\n\n<!--OBG-G--><div class=\"obg obg-toc\"><div class=\"obg-lb\">What this guide covers<\/div><ol><li><a href=\"#the-line-in-the-regulation-nobody-translated\">The line in the regulation nobody translated<\/a><\/li><li><a href=\"#what-cbam-actually-asks-a-thai-factory-for\">What CBAM actually asks a Thai factory for<\/a><\/li><li><a href=\"#your-tgo-carbon-footprint-is-not-a-cbam-report\">Your TGO carbon footprint is not a CBAM report<\/a><\/li><li><a href=\"#how-exposed-is-thailand-really\">How exposed is Thailand, really?<\/a><\/li><li><a href=\"#the-2026-27-clock\">The 2026\u201327 clock<\/a><\/li><li><a href=\"#english-is-becoming-the-working-language-of-assessment\">English is becoming the working language of assessment<\/a><\/li><\/ol><\/div><!--\/OBG-G-->\n\n<!--OBG-G--><div class=\"obg obg-stats\"><div class=\"obg-stat\"><div class=\"obg-sn\">50<span class=\"u\">t<\/span><\/div><div class=\"obg-sl\">de minimis threshold, net mass per importer per year<\/div><\/div><div class=\"obg-stat\"><div class=\"obg-sn\">1 Feb<span class=\"u\">27<\/span><\/div><div class=\"obg-sl\">CBAM certificate sales begin<\/div><\/div><div class=\"obg-stat\"><div class=\"obg-sn\">30 Sep<span class=\"u\">27<\/span><\/div><div class=\"obg-sl\">first annual declaration, for import year 2026<\/div><\/div><div class=\"obg-stat\"><div class=\"obg-sn\">3\u20135<span class=\"u\">\u00d7<\/span><\/div><div class=\"obg-sl\">penalty multiplier for importing without authorisation<\/div><\/div><\/div><!--\/OBG-G-->\n\n<h2 id=\"the-line-in-the-regulation-nobody-translated\">The line in the regulation nobody translated<\/h2>\n<p>To see why Article 10(4) matters, it helps to be precise about who does what. The <strong>authorised CBAM declarant<\/strong> is the EU importer. The <strong>operator<\/strong> is you \u2014 the installation in Thailand that made the goods. Under Article 10(1), where embedded emissions are calculated from <em>actual<\/em> emissions rather than default values, the operator prepares an emissions report and a summary containing at least the information in the Commission\u2019s templates at Annex IV. Under Article 10(2) and (3), that report goes to the <strong>verifier<\/strong> \u2014 through the CBAM registry if the operator is registered there, and by other means if not.<\/p>\n\n<p>So the chain is short, and it starts at your gate. Your EU customer cannot invent your emissions data, and it cannot reconstruct it from your Thai-language sustainability report. The number has to come from you, in the Commission\u2019s format, <strong>in English<\/strong>, and it has to withstand an accredited verifier who will read it in English too.<\/p>\n\n<p>This is a different species of obligation from the ones Thai sustainability teams are used to. The SEC\u2019s 56-1 One Report is filed in Thai. Ratings agencies read whatever you happen to publish. CBAM is the first regime touching Thai industry that names the language in the operative text and attaches a customs consequence to getting it wrong.<\/p>\n\n<h2 id=\"what-cbam-actually-asks-a-thai-factory-for\">What CBAM actually asks a Thai factory for<\/h2>\n<p>The content requirement is heavier than a single carbon number. The regulation requires the operator to define system boundaries <strong>per production process<\/strong> and attribute emissions to specific goods \u2014 Article 6 provides that specific embedded emissions \u201cshall be determined by attributing direct and, where relevant, indirect emissions of the production processes to the specific goods in accordance with Annex III.\u201d In practice that means assembling and documenting:<\/p>\n\n<!--OBG-G--><div class=\"obg obg-facts\"><div class=\"obg-fact\"><div class=\"obg-fh\">A monitoring plan<\/div><p>Documented methodology for the installation, transparent enough that an independent reviewer can follow it \u2014 and repeat it in later years.<\/p><\/div><div class=\"obg-fact\"><div class=\"obg-fh\">Process-level boundaries<\/div><p>Inputs, outputs and emissions mapped to each <b>production process<\/b>, not to the company as a whole.<\/p><\/div><div class=\"obg-fact\"><div class=\"obg-fh\">Direct \u2014 and indirect \u2014 emissions<\/div><p>Direct emissions, plus indirect emissions from electricity consumed, for the goods where the regulation requires them.<\/p><\/div><div class=\"obg-fact\"><div class=\"obg-fh\">Precursor data<\/div><p>Embedded emissions of precursor materials, <b>including verification reports from the installations that produced them<\/b>.<\/p><\/div><\/div><!--\/OBG-G-->\n\n<p>Read that last item twice, because it is where most Thai supply chains will break. A steel fabricator cannot complete its own CBAM report without documentation from whoever made its input steel. Those same upstream suppliers are increasingly being asked for an <a href=\"\/th\/esg-advisory\/epd-verification\/\">EPD<\/a> as well, which is a different document built from overlapping data. The obligation propagates upstream, and every hop has to arrive in a form an EU verifier will accept.<\/p>\n\n<h2 id=\"your-tgo-carbon-footprint-is-not-a-cbam-report\">Your TGO carbon footprint is not a CBAM report<\/h2>\n<p>Here is the part most advisory firms will not put in writing, and we would rather you hear it from us than discover it at verification: <strong>a TGO-certified carbon footprint does not satisfy CBAM.<\/strong> That is not our opinion. It is the European Commission\u2019s own guidance for installation operators outside the EU:<\/p>\n\n<!--OBG-G--><div class=\"obg obg-quote\"><p>The scope of the CBAM is principally related to the rules of the EU ETS and therefore has differences to other methods for calculating product carbon footprints such as the \u201cGHG Protocol\u201d or ISO14067.<\/p><cite>European Commission \u2014 Guidance document on CBAM implementation for installation operators outside the EU<\/cite><\/div><!--\/OBG-G-->\n\n<p>The boundaries genuinely differ. A <strong>CFO<\/strong> under ISO 14064-1 measures the organisation. A <strong>CFP<\/strong> under ISO 14067 measures a product cradle-to-gate, and is dominated by the upstream value chain. CBAM measures something narrower and stranger than either: installation-level emissions, on a methodology derived from the EU Emissions Trading System, attributed to a defined production process, with prescribed treatment of precursors.<\/p>\n\n<!--OBG-G--><div class=\"obg obg-tw\"><table class=\"obg-table\"><thead><tr><th><\/th><th class=\"\">TGO CFO \/ CFP<\/th><th class=\"hi\">CBAM operator\u2019s report<\/th><\/tr><\/thead><tbody><tr><th>Unit measured<\/th><td class=\"\">Organisation (CFO) or product (CFP)<\/td><td class=\"hi\"><b>Production process<\/b> at one installation<\/td><\/tr><tr><th>Methodology<\/th><td class=\"\">ISO 14064-1 \/ ISO 14067, GHG Protocol<\/td><td class=\"hi\"><b>Derived from EU ETS rules<\/b> \u2014 Annex III<\/td><\/tr><tr><th>Upstream scope<\/th><td class=\"\">Full cradle-to-gate value chain<\/td><td class=\"hi\">Prescribed <b>precursor<\/b> emissions only<\/td><\/tr><tr><th>Who verifies<\/th><td class=\"\">TGO-registered verifier<\/td><td class=\"hi\"><b>EU-accredited<\/b> verifier \u2014 Art. 8<\/td><\/tr><tr><th>\u0e20\u0e32\u0e29\u0e32<\/th><td class=\"\">Thai, or Thai and English<\/td><td class=\"hi\"><b>English \u2014 required by Art. 10(4)<\/b><\/td><\/tr><\/tbody><\/table><\/div><!--\/OBG-G-->\n\n<p>None of which makes your TGO work wasted. The metering, the activity data, the emission-factor governance, the internal discipline of having been verified before \u2014 that is the infrastructure a CBAM report is built on, and a company that has completed <a href=\"\/th\/tgo-cfo-certification\/\">TGO CFO certification<\/a> starts this exercise years ahead of one that has not. What it is not is a substitute deliverable. Sell yourself the overlap in data, not an equivalence of output. The same discipline applies when those numbers travel onward into <a href=\"\/th\/tgo-carbon-to-ftse-disclosure\/\">your disclosure and your ratings<\/a>.<\/p>\n\n<p>One further honesty: verification only bites where <em>actual<\/em> emissions are declared. An importer may use the Commission\u2019s default values instead, and default values do not require an accredited verifier. But defaults carry a mark-up and are, by design, unflattering \u2014 which is precisely the mechanism that pushes EU buyers to come and ask you for real, verified, English-language numbers.<\/p>\n\n<h2 id=\"how-exposed-is-thailand-really\">How exposed is Thailand, really?<\/h2>\n<p>Now the corrective, because the number in wide circulation is wrong. You will have seen \u201c<strong>\u0e3f28 billion of Thai exports at risk<\/strong>\u201d quoted across Thai business media. It originates from a commercial bank research house, not from government, and it does not reconcile with Thailand\u2019s own official trade data.<\/p>\n\n<p>The Ministry of Commerce\u2019s <strong>Trade Policy and Strategy Office (TPSO)<\/strong> puts Thai exports of CBAM-covered goods to the EU at <strong>US$354 million in 2024<\/strong> \u2014 around <strong>0.1% of total Thai exports<\/strong>, with Thailand ranked 33rd among the EU\u2019s suppliers of CBAM goods. The circulating \u0e3f28bn figure is about 2.4 times TPSO\u2019s entire measured trade value, and it conflates <em>exposed trade value<\/em> \u0e14\u0e49\u0e27\u0e22 <em>compliance cost<\/em>. Those are different quantities by two orders of magnitude.<\/p>\n\n<p>But do not mistake \u201csmall in aggregate\u201d for \u201csafe.\u201d Thailand\u2019s exposure is <strong>extraordinarily concentrated<\/strong>. On TPSO\u2019s Jan\u2013Oct 2025 figures, iron, steel and steel products account for <strong>84.5%<\/strong> of CBAM-covered exports to the EU and aluminium for <strong>15.5%<\/strong> \u2014 together, essentially all of it. Cement and fertilisers are rounding errors; electricity and hydrogen are structurally zero. And within steel, a single line dominates: <strong>fasteners<\/strong> \u2014 screws, bolts, nuts, washers under HS 7318 \u2014 at US$93.7 million, about a quarter of Thailand\u2019s total CBAM exposure on their own.<\/p>\n\n<p>That concentration is the actual story. This is not a macroeconomic problem for Thailand; it is an existential documentation problem for a specific and identifiable set of fabricators \u2014 and they are overwhelmingly in <strong>downstream finished products<\/strong>, exactly the goods where embedded-emissions data is hardest to assemble and where the default-value mark-up hurts most.<\/p>\n\n<h2 id=\"the-2026-27-clock\">The 2026\u201327 clock<\/h2>\n<p>The definitive-phase timetable has moved more than once, and several summaries still circulating are simply out of date. The current position, from Regulation (EU) 2025\/2083 of 8 October 2025:<\/p>\n\n<!--OBG-G--><div class=\"obg obg-flow\"><div class=\"obg-step\"><div class=\"obg-snum\">1<\/div><div class=\"obg-sh\">2026 \u00b7 the first import year<\/div><div class=\"obg-sp\">CBAM live from 1 January. An importer who applied for authorised declarant status by 31 March 2026 may continue provisionally pending a decision. No quarterly certificate-holding obligation applies during 2026.<\/div><\/div><div class=\"obg-step\"><div class=\"obg-snum\">2<\/div><div class=\"obg-sh\">1 Feb 2027 \u00b7 certificates on sale<\/div><div class=\"obg-sp\">Member States begin selling CBAM certificates on a common central platform. The original 2023 regulation carried no date here \u2014 this was inserted by the 2025 amendment.<\/div><\/div><div class=\"obg-step\"><div class=\"obg-snum\">3<\/div><div class=\"obg-sh\">From 2027 \u00b7 quarterly holding<\/div><div class=\"obg-sp\">Declarants must hold certificates covering at least 50% of embedded emissions at each quarter end, reduced from the 80% originally legislated.<\/div><\/div><div class=\"obg-step\"><div class=\"obg-snum\">4<\/div><div class=\"obg-sh\">30 Sep 2027 \u00b7 first declaration<\/div><div class=\"obg-sp\">The first annual CBAM declaration and certificate surrender, for import year 2026. This deadline was moved from the original 31 May.<\/div><\/div><\/div><!--\/OBG-G-->\n\n<p>Two mechanics deserve flagging. The <strong>50-tonne de minimis<\/strong> introduced by the 2025 amendment is a <em>cliff edge, not an allowance<\/em>: Article 2a(2) provides that an importer who exceeds it becomes subject to all obligations \u201cin respect of all emissions embedded in all goods imported in that calendar year\u201d \u2014 the whole year, retroactively. The Commission\u2019s design intent is that roughly 90% of importers fall out of scope while about 99% of embedded emissions stay in. For a Thai supplier that cuts both ways: your smallest EU customers may quietly leave the regime, while your largest ones are fully inside it and will push the data request down to you.<\/p>\n\n<p>And the penalty is set by reference to the EU ETS excess emissions penalty \u2014 EUR 100 per tonne at its 2013 base, indexed since by the European index of consumer prices. Importing without authorisation attracts <strong>three to five times<\/strong> that amount, and paying it does not extinguish the surrender obligation.<\/p>\n\n<h2 id=\"english-is-becoming-the-working-language-of-assessment\">English is becoming the working language of assessment<\/h2>\n<p>Step back from CBAM and a pattern appears that we think is under-discussed in Bangkok. Three entirely separate assessment regimes, built by different institutions for different purposes, have each arrived at English as the working language \u2014 by three different routes.<\/p>\n\n<!--OBG-G--><div class=\"obg obg-tw\"><table class=\"obg-table\"><thead><tr><th><\/th><th class=\"hi\">What it reads<\/th><th class=\"\">Where language stands<\/th><\/tr><\/thead><tbody><tr><th>CBAM \u00b7 EU regulation<\/th><td class=\"hi\">The operator\u2019s emissions report, per production process<\/td><td class=\"\"><b>English required by law<\/b> \u2014 Art. 10(4)<\/td><\/tr><tr><th>S&amp;amp;P Global CSA<\/th><td class=\"hi\">Questionnaire plus supporting evidence<\/td><td class=\"\">\u201cThe official language of the CSA is English\u201d; other languages may be <b>machine-translated<\/b>, accuracy expressly disclaimed<\/td><\/tr><tr><th>FTSE Russell ESG Scores<\/th><td class=\"hi\">Public disclosure only \u2014 <b>no questionnaire<\/b><\/td><td class=\"\">Six key research languages named; <b>Thai is not among them<\/b><\/td><\/tr><\/tbody><\/table><\/div><!--\/OBG-G-->\n\n<p>Precision matters here, so let us be careful where others are not. FTSE Russell does <strong>\u0e44\u0e21\u0e48\u0e44\u0e14\u0e49<\/strong> require English \u2014 its own FAQ states that it \u201crecognizes the importance of local languages\u201d and that provision has been made for others. What it does say is that the key languages covered are English, French, Spanish, German, Japanese and Chinese. Thai is not on that list. That is an argument about <em>risk<\/em>, not about requirement, and anyone telling you FTSE mandates English is overselling.<\/p>\n\n<p>S&amp;P Global is blunter, because it publishes a dedicated language policy: English is the official language of the assessment, non-English public documents are accepted but may be run through automated translation, and S&amp;P expressly disclaims responsibility for errors in that translation. Read that as a practitioner rather than a lawyer and the implication is plain \u2014 if you do not control the English version, something else will produce one, and no one will be accountable for what it says.<\/p>\n\n<p>Which brings the three regimes to the same practical place from three different directions. Under CBAM the English document is a legal deliverable. Under the CSA it is the difference between evidence you wrote and evidence a machine approximated. Under FTSE it is the version most likely to be legible to an analyst team whose documented language coverage does not include Thai. <a href=\"\/th\/ftse-english-disclosure\/\">The English edition is the one being read<\/a> \u2014 and increasingly it is being read by someone with the power to score you, price you, or stop your goods at a border.<\/p>\n\n<!--OBG-G--><div class=\"obg obg-take\"><div class=\"obg-lb\">Key takeaways<\/div><ul><li>Establish which of your EU customers will exceed <b>50 tonnes<\/b> \u2014 they are the ones who will need an operator\u2019s emissions report from you.<\/li><li>Map your installation by <b>production process<\/b>, not by company or by product, and reconcile that boundary against your existing CFO or CFP.<\/li><li>Chase your <b>precursor suppliers<\/b> now. Their verification reports are the long pole and they sit outside your control.<\/li><li>Build the emissions report and monitoring plan <b>in English from the outset<\/b> \u2014 retrofitting a translation onto a finished Thai document is how terminology drifts and verifiers raise findings.<\/li><li>Treat the English edition as a <b>regulated deliverable<\/b>, not an internal courtesy: it is read by a verifier, an EU customer and a customs authority.<\/li><li>Ignore the \u0e3f28bn headline. Size <b>your own<\/b> exposure by CN code and EU customer \u2014 the national aggregate tells you nothing about your risk.<\/li><\/ul><\/div><!--\/OBG-G-->\n\n<!--OBG-G--><div class=\"obg obg-band\"><h4>Get your carbon numbers ready for the border \u2014 and for the score<\/h4><p>Othello builds the English-language carbon and disclosure documentation Thai exporters are now judged on: TGO CFO\/CFP work, ISO 17100 certified technical translation, and the ESG advisory that connects them. Start with a review of where your English edition actually stands.<\/p><a class=\"obg-cta\" href=\"\/th\/cbam-thailand-exporters\/\">Review your CBAM exposure<\/a><\/div><!--\/OBG-G-->\n\n<p>The companies that will struggle in September 2027 are not the ones with high emissions. They are the ones who can prove the least about the emissions they have \u2014 in the language the person assessing them can read. <a href=\"\/th\/esg-translation-risk\/\">See where translation risk actually bites &rarr;<\/a> \u00b7 <a href=\"\/th\/clause-mapped-bilingual-one-report\/\">Build the bilingual edition properly &rarr;<\/a> \u00b7 <a href=\"\/th\/esg-regulatory-tracker\/\">Track the full 2026\u201327 regulatory calendar &rarr;<\/a><\/p>\n\n<p style=\"font-size:13px;color:rgba(255,255,255,.5)\"><em>Sources, all verified against primary documents on 19 August 2026: Commission Implementing Regulation (EU) 2025\/2547 of 10 December 2025, Articles 6 and 10; Regulation (EU) 2025\/2083 of 8 October 2025 amending Regulation (EU) 2023\/956, Articles 2a, 6, 8, 20, 22 and 26 and Annex VII; Directive 2003\/87\/EC Article 16(3)\u2013(4); European Commission, <em>Guidance document on CBAM implementation for installation operators outside the EU<\/em>; Trade Policy and Strategy Office, Ministry of Commerce (Thai CBAM trade data, computed from Global Trade Atlas); S&amp;P Global, <em>Language Policy for the Corporate Sustainability Assessment<\/em>, February 2026; FTSE Russell, <em>ESG Scores and Indices FAQ<\/em> v1.5, December 2025, \u00a71.8. Certified technical translation to <a href=\"\/th\/technical-translation\/\">\u0e44\u0e14\u0e49\u0e23\u0e31\u0e1a\u0e01\u0e32\u0e23\u0e23\u0e31\u0e1a\u0e23\u0e2d\u0e07\u0e21\u0e32\u0e15\u0e23\u0e10\u0e32\u0e19<\/a>.<\/em><\/p>","protected":false},"excerpt":{"rendered":"<p>EU law now names the language of your carbon report: Article 10(4) of Implementing Regulation 2025\/2547 says the operator\u2019s emissions report shall be submitted in English. What CBAM asks a Thai factory for, why a TGO CFO or CFP does not satisfy it, and what Thailand\u2019s real exposure looks like.<\/p>","protected":false},"author":1,"featured_media":33412,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_jetpack_newsletter_access":"","_jetpack_dont_email_post_to_subs":false,"_jetpack_newsletter_tier_id":0,"_jetpack_memberships_contains_paywalled_content":false,"_yoast_wpseo_title":"","_yoast_wpseo_metadesc":"","_yoast_wpseo_focuskw":"","_yoast_wpseo_canonical":"","rank_math_title":"CBAM Requires Your Emissions Report in English | Othello","rank_math_description":"CBAM Art. 10(4) requires the operator's emissions report in English. 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