CBAM
The Carbon Border Adjustment Mechanism (CBAM) is a European Union instrument designed to place a fair carbon price on the greenhouse gas emissions embedded in certain goods imported into the EU.
CBAM complements the European Union Emissions Trading System (EU ETS) and addresses the risk of carbon leakage by creating comparable carbon-pricing conditions for EU producers and producers of goods imported from third countries.
Since 1 January 2026, CBAM has applied under its definitive regime. Importers of covered goods must determine and declare their embedded emissions and surrender the corresponding number of CBAM certificates.
CBAM currently covers selected goods in the following sectors:
- cement;
- iron and steel;
- aluminium;
- fertilisers;
- electricity;
- hydrogen.
The specific scope is determined by the CN code of the goods and the provisions of Regulation (EU) 2023/956.
Accredited CBAM Verifiers
Our team includes accredited verifiers with extensive experience in greenhouse gas emissions verification. We have the competence required to independently verify actual embedded emissions in accordance with CBAM requirements.
The use of actual embedded-emission values requires reliable production data, traceable calculation methodologies and independent verification by accredited verifiers.
We provide specialised support to operators of production installations outside the EU, importers and other supply-chain participants in determining, documenting and verifying the embedded emissions of goods covered by CBAM.
Our services include:
- independent verification of actual embedded emissions;
- verification of data from production installations outside the EU;
- assessment of monitoring plans and methodologies;
- review of installation and production-process boundaries;
- verification of direct and applicable indirect emissions;
- assessment of emissions associated with precursors;
- review of source data, emission factors and calculations;
- assessment of data-management and internal-control systems;
- verification of traceability between production, emissions and quantities of CBAM goods;
- pre-verification readiness assessments;
- preparation for an independent verification visit;
- specialised training for importers and operators of production installations.
During the verification process, we assess the completeness, accuracy and reliability of the data, the calculation methodologies applied and their compliance with the applicable CBAM requirements.
Working with our accredited verifiers provides an independent and competent assessment of emissions data and the required level of assurance for using actual values under the definitive CBAM regime.
Prepare in good time
Collecting and verifying production data from suppliers and installations outside the EU may require significant time. Early preparation reduces the risk of missing information, the use of unfavourable default values, inaccuracies in the CBAM declaration and additional costs.
Contact us for independent verification of embedded emissions or a preliminary assessment of your organisation’s CBAM readiness.