[
{
"control_id": "A.5.31",
"control_name": "Legal, statutory, regulatory and contractual requirements",
"regulation": "CBAM",
"articles": ["1", "2"],
"coverage": "full",
"notes": "Carbon border adjustment mechanism requirements"
},
{
"control_id": "A.5.33",
"control_name": "Protection of records",
"regulation": "CBAM",
"articles": ["7", "8", "9"],
"coverage": "full",
"notes": "CBAM reporting and documentation requirements"
},
{
"control_id": "A.8.12",
"control_name": "Data leakage prevention",
"regulation": "CBAM",
"articles": ["10", "11"],
"coverage": "partial",
"notes": "Protection of emissions data and declarations"
}
]
