Both push in the same direction: quality and granularity of emissions data. The primary data you structure for CBAM (by installation, by production route) feed directly into your ESRS E1 reporting and scope 3. Conversely, a credible decarbonisation pathway documented for the CSRD reduces your ETS/CBAM exposure. The same data foundation serves both regimes.
Read the source article: CBAM: the end of free ETS allowances for producers