The European Union (EU)'s Carbon Border Adjustment Mechanism is best described as a(n):

TheEU Carbon Border Adjustment Mechanism (CBAM)is acarbon pricing tool that ensures imports of carbon-intensive goods face similar emissions costs as EU-produced goods.

This prevents carbon leakage, where companies move production to countries with weaker climate regulations.

It is not a revision of energy taxation (A).

While CBAM supports sustainability goals (C), its main purpose is to adjust carbon pricing on imports.