Emission factors from life-cycle assessments (LCA) or inventory databases are not accepted for calculating embedded emissions in the CBAM report. However, until June 30, 2024, reporting declarants may use other methods if all necessary information is unavailable. This includes using emission factors from LCA databases. Additionally, if eligible monitoring and reporting methods described in Article 4(2) of Implementing Regulation (EU) 2023/1773 utilize LCA emission factors, they may be used until the end of 2024.