The appendix provides more details about the computing process in terms of employment in

We estimate employment for Northern Ireland based on the employee data from NISRA by assuming that the same ratio between employees and total employment applies in the UK. [...] The data for this exercise is derived from the 2021 Census for England and Wales, whereas the previous data draws from the Business Register and Employment Survey (BRES). [...] Given the extent of regulated exports to the EU+, all of which could be changed by the CBAM (the vector ∆𝑓), we compute the total possible impact on gross output using the following equation, ∆𝑥 = (𝐼 − 𝐴)!"∆𝑓 where Δ𝑥 is the possible change in gross output and (𝐼 − 𝐴)!" denotes the Leontief inverse matrix, representing the amount of gross output from one sector that is produced to satisfy. [...] 𝐼 is the identity matrix and 𝐴 is the input-output coefficient matrix.1 ∆𝑓 denotes the possible drop in exports in the UK. [...] The matrix 𝐴 reports the share of the total value of domestic product j that is accounted for by inputs of product i.