Here you can find a selection of features explaining what CBAM is, why it matters, the kind of impact it will have, and its potential repercussions across business and politics.
This article from Wired is a good introduction to CBAM:
The EU Just Kicked Off Its Biggest Climate Experiment Yet
This is a good overview from the Financial Times (PDF and link)
Business braced for red tape from EU carbon border tax.pdf
Business braced for red tape from EU carbon border tax
This article describes CBAM from the perspective of the cement industry:
CBAM: the Godzilla of carbon tariffs goes live
Additional articles
Trading in a New Climate: how EU CBAM will reshape the global trading system | CITP
Europe takes climate fight global as carbon border tax goes live
How The EU’s Carbon Tax Scheme Is Reshaping Global Steel Trade