The Carbon Border Adjustment Mechanism (CBAM) is the European Union’s new tool to ensure that imported products pay a “carbon price” equivalent to that faced by European producers. Its objective is to prevent carbon leakage, meaning that companies move production to countries with weaker environmental regulations. During the transitional phase (2023–2025), importers must only report the embedded emissions in goods such as cement, steel, aluminum, fertilizers, electricity, and hydrogen. Starting in 2026, they will also be required to purchase CBAM certificates equivalent to those emissions, with the possibility of deducting costs if a carbon price has already been paid in the country of origin. For exporters in Argentina and Latin America, this represents both a challenge and an opportunity: those who do not measure and manage their emissions will lose competitiveness in the European market, while those who do will be able to differentiate themselves and gain better conditions. In this context, Génesis can position itself as a strategic partner to help companies calculate their footprint, certify processes, and design compensation strategies through carbon credits.