CBAM (Carbon Border Adjustment Mechanism) is an EU initiative to ensure fair competition in carbon emission costs between EU companies and imported products from non-EU countries. This mechanism differs slightly from calculating the carbon footprint of products. 

Key functions include: 
1. Carbon Price Transmission:
CBAM internalizes the cost of GHG emissions into the price of imported products, compelling importers to account for carbon emission costs when entering the EU market. This prompts non-EU countries to accelerate carbon emission reductions and improve energy efficiency. 

2. Prevent Carbon Leakage:  
This mechanism prevents companies from relocating production to countries with lower carbon costs to avoid high carbon prices, thus supporting global carbon reduction goals. 

3. Protect EU Competitiveness:   
CBAM safeguards the competitiveness of EU businesses in the global market by ensuring that imported products from regions with lower carbon costs do not gain unfair advantages. 

Yih Shan pioneers the industry by establishing a CBAM carbon content calculation system. This system automatically generates carbon data for each shipment, eliminating the need for manual calculations.