Booost Launches Free Application 'booost CBAM' to Address EU & UK Carbon Border Adjustment Mechanism

Booost Inc. (Shinagawa-ku, Tokyo; CEO: Hironori Aoi), a company supporting corporate Sustainability Transformation (SX)*3 through its No. 1 market share* "Sustainability ERP"*1 and advocacy for the "Sustainability 2026 Problem"*2, has developed "booost CBAM," Japan's first application that enables emissions management based on actual data linkage across the supply chain and complies with EU and UK Carbon Border Adjustment Mechanism (CBAM) requirements. To support Japanese companies, the application will be offered free of charge from today, April 1, 2026, until September 2026, when the EU CBAM's implementing acts are expected to be finalized. "booost CBAM" will be an add-on feature to the data integration platform "booost Data EX-PF." Reference Press Release: Development of "booost Data EX-PF," a Data Integration Platform for Supply Chain Traceability *Japan's first: according to our research ■ Background With the full implementation of EU CBAM on the horizon, companies are entering an era where they are required to track and report emissions at the product and facility level based on "actual data." However, a structural divide exists in the current supply chain: emissions data is concentrated upstream and does not sufficiently reach midstream and downstream companies. Furthermore, complex commercial flows, multi-stage transactions, and transaction types like over-the-counter sales and inventoried goods make it difficult to link products with raw materials and manufacturing processes. The acquisition and linkage of actual data still rely on inefficient and ad-hoc methods such as individual requests via email and Excel. As a result, many companies are unable to grasp their actual emissions and are forced to rely on default emission factors. This not only leads to avoidable carbon cost burdens but also poses a "data disconnection" risk for the entire supply chain. If this situation persists, the very fact that "actual data is not connected" from upstream to downstream could lead to a decline in the international competitiveness of Japanese companies. To solve this structural problem, we have developed "booost CBAM," an application that securely and efficiently links the data necessary for CBAM compliance. By standardizing CBAM compliance based on actual data, we will protect the competitiveness of Japanese companies and contribute to accelerating the realization of SX. ■ Overview and Details "booost CBAM" is a specialized application built on the existing data integration platform "booost Data EX-PF" for CBAM compliance. Responding to European regulations like CBAM requires not just data collection and linkage, but a cross-supply chain data distribution infrastructure that guarantees data sovereignty and traceability. This service enables CBAM compliance based on actual data by combining the following two components: "booost CBAM": An application specialized for CBAM requirements "booost Data EX-PF": A data integration platform for supply chain traceability ※ PACT compliant ※ References ODS-RAM

"booost CBAM" adopts a "request-response" data linkage model to streamline data collection and linkage in line with CBAM requirements. It enables a transition from individual responses via email and Excel to standardized operations without significantly changing existing commercial flows or business processes. It also supports the transition from reliance on default values to reporting based on actual data, equipped with data structures for emissions data traceability management, third-party verification, and CBAM reporting requirements. "booost Data EX-PF" is a data integration platform based on international standards and data sovereignty. Its international standard API, compliant with the technical specifications of PACT—a global framework for product carbon footprints led by the WBCSD (World Business Council for Sustainable Development)—enables linkage with external systems and overseas platforms, ensuring flexible adaptation to future regulatory expansions like EU & UK CBAM and ESPR. Furthermore, based on the principles of ODS-RAM*4, it provides a mechanism for data linkage that protects trade secrets while maintaining data sovereignty. This allows each company to share data securely and selectively without changing its data storage location.

Service Page: https://booost-tech.com/cbam/ ＜Key Features＞ ● As a CBAM Application (booost CBAM) 1. Data Standardization for CBAM Requirements Unifies communication methods and data formats to manage emissions data and related information under a common specification, ensuring reporting accuracy. 2. Product and Facility Level Identification Management Manages companies, sites, products, and parts hierarchically. Supports the emissions linkage of "product × production facility" as required by CBAM. ● Functions linked with the Data Integration Platform (booost Data EX-PF × booost CBAM) 3. Actual Data Linkage Protecting Trade Secrets Confidential information is kept within each company's application, with only identifiers managed on the data integration platform. Enables actual data linkage required by CBAM without disclosing business secrets. 4. Disclosure Control Based on Data Sovereignty Companies can control the scope of data sharing, storage, and deletion, enabling information disclosure limited to relevant parties only. 5. Visualization of Supply Chain Structure Manages data relationships from raw materials to final products. Visualizes the supply chain structure necessary for calculating embodied emissions. 6. Traceability and Evidence Support Tracks the origin of emissions data. Complies with CBAM requirements for preventing misreporting and submitting evidence. 7. Ensuring Data Authenticity (Authentication & Tamper-proofing) Digital signatures guarantee data legitimacy and integrity, ensuring data reliability that can withstand third-party verification and authority checks. 8. External Linkage via International Standard API Adopts a PACT technical specification-compliant API, allowing connection to other systems and overseas platforms. Designed with future compatibility for CBAM Registry and international data linkage specifications in mind. 9. Audit Trail Management for Audits Records data exchange and operation history in a tamper-proof manner. Can be used as evidence for CBAM reporting, audits, and third-party verification. 10. Request-Response Data Linkage Process Systematizes the data request and provision process from downstream to upstream companies. Streamlines actual data collection and linkage in a practical manner. The calculation of embodied emissions, necessary for blast furnaces, electric furnaces, etc., is planned to be supported by "booost PCF." ■ About the Free Offer The service will be offered free of charge from today, April 1, 2026, until September 2026, when the EU CBAM's implementing acts are expected to be finalized. If you are interested, please contact us via the link below. Contact Us ■ Future Plans Moving forward, we will promote the practical application of this data distribution infrastructure, starting with "booost CBAM," based on the finalization of the EU CBAM's detailed implementing rules (expected in Q3 2026) and trends in the UK CBAM regulations. We will first offer this function as a platform enabling actual data linkage in the CBAM compliance area, and through PoCs and practical operations during the free period, we aim to resolve practical issues in inter-company data linkage and establish use cases. Through the deployment of a data distribution infrastructure originating from CBAM compliance and the provision of an associated suite of applications, we will support sustainability initiatives across the entire supply chain and contribute to enhancing the regulatory compliance and competitiveness of Japanese companies. *Source: ITR "ITR Market View: Budgeting, Expense, and Subscription Management Market 2025" Sustainability Information Management Tool Market (by revenue scale) - Annual sales over 500 billion yen: Vendor Revenue Share (FY2024 forecast) *1 Sustainability ERP "booost Sustainability" is an "integrated SX platform" that manages sustainability-related financial information for a company and its suppliers. It automates the collection and aggregation of over 1,200 data points related to environment, society, and governance in compliance with international disclosure standards, enabling real-time monitoring. Equipped with a globally compliant data governance function, it allows for the implementation of multi-layered approval flows within organizations, including groups and supply chains. The platform is also designed to support third-party assurance and comprehensively provides functions to streamline and optimize various tasks related to sustainability information disclosure in phases. *2 What is the "Sustainability 2026 Problem"? It refers to the concern that many companies are lagging in their efforts to meet mandatory sustainability information disclosure, and lack a sense of urgency, which could lead to a decline in corporate value. We advocate for the importance of establishing a system to utilize sustainability data for management by 2026. (Project to make Japan a leading SX country: https://booost-tech.com/2026sx/) *3 What is Sustainability Transformation (SX)? It refers to the "synchronization" of social sustainability and corporate sustainability, and the necessary management and business transformation to achieve it. "Synchronization" means improving social sustainability by providing long-term value that contributes to it, while also enhancing the company's ability to generate long-term, sustainable growth resources (earning power), leading to further value creation. (Source: Ito Report 3.0) *4 What is ODS-RAM? "ODS (Open Data Spaces)" is a common specification for enabling data linkage across companies and industries, promoted by the Information-technology Promotion Agency (IPA) and industry with the support of the Ministry of Economy, Trade and Industry. It is positioned as a framework for achieving secure and interoperable data linkage between different companies and systems by standardizing data sharing rules and interfaces. "ODS-RAM" is a design guideline that organizes the design principles and requirements to be referred to when implementing it. (Reference: IPA "Joint Announcement on Open Data Spaces" https://www.ipa.go.jp/pressrelease/2025/press20251015.html) ■ About "booost Sustainability" A description of the booost Sustainability platform and its benefits.