Purpose

The purpose of the study is to investigate the factors driving uncertainty in the

implementation of the Carbon Border Adjustment Mechanism (CBAM) within a

global retail company, as well as to analyze how employees manage these

uncertainties in practice. By identifying the key drivers of uncertainty and the

measures taken in response, the study contributes to a deeper understanding of the

organizational challenges associated with implementing complex environmental

regulations.

Method

The study is a single-case study with an abductive approach. Data was collected

through seven semi-structured interviews and document analysis within the case

company. The collected material was analyzed thematically, supported by theoretical

frameworks, to identify patterns related to the implementation of CBAM.

Findings

The results show that the main factors driving uncertainty were identified as a late

project start, unclear interpretation of regulations, poor data quality, and ambiguous

areas of responsibility. The measures taken included internal collaboration,

competence development, system adjustments, and external communication with

suppliers. The study reveals that the change process was characterized by reactivity

and improvisation, but that the measures gradually led to increased clarity and

coordination.

Implications

The study contributes theoretical insights by showing how change models can be

combined with sensemaking, institutional theory, and compliance management to

understand implementation in uncertain environments. Practically, the study offers

guidance for companies facing the implementation of complex regulations,

highlighting that structured communication, clear responsibilities, and early activation

are crucial to reducing uncertainty.

Limitations

As the study is a single-case study conducted within one company, its generalizability

is limited. The interviews were primarily conducted with individuals in managerial

positions, which influenced the perspectives that were highlighted. Furthermore, the

study focuses solely on the implementation phase and does not consider the long-term

effects or outcomes of CBAM. Limited access to financial data and internal control

systems further constrained the analysis.

Keywords

CBAM, Change Management, Implementation, Sensemaking, Uncertainty