Improve confidence in operator emissions data and reduce CBAM risk.
Under CBAM, importers are responsible for reporting embedded emissions and surrendering CBAM certificates. Where operator emissions data cannot be successfully verified, importers may need to rely on conservative default values, increasing CBAM cost exposure.
Visibility does not equal credibility
Many importers now have visibility over the emissions associated with their supply chains. However, visibility alone does not reduce risk. Confidence in actual emissions data depends on robust monitoring systems, traceable evidence and CBAM-compliant methodologies.
Confidence in actual emissions data reduces risk
Relying on unsupported emissions data can expose importers to higher CBAM costs and future compliance risks. Actual emissions data can help reduce this exposure, but only when supported by robust monitoring systems, traceable evidence and CBAM-compliant methodologies.
Our CBAM pre-verification helps importers evaluate the readiness of emissions data before future accredited verification requirements apply.
Our pre-verification process for importers
- Monitoring plan assessmentReview compliance with CBAM requirements, including methodologies, system boundaries, data sources and overall consistency.
- CBAM emissions reviewAssess data collection, emissions calculations and reporting processes to determine alignment with CBAM principles and requirements.
- SEFA review
Review Specific Embedded Free Allocation (SEFA) calculations in accordance with Regulation (EU) 2025/2620 requirements.
All CBAM pre-verification assessments are performed by teams that combine sector expertise, local staff, EU ETS lead assessors and independent technical reviewers.
Why importers should act now
- Reduce financial exposureUnreliable emissions data increases the risk of relying on default values and therefore higher CBAM costs.
- Improve confidence in operator dataStrengthen visibility over monitoring systems, methodologies and emissions reporting practices.
- Identify higher-risk suppliersDetect gaps, inconsistencies and reporting weaknesses across your supply chain.
- Prepare for future verificationSupport more reliable CBAM reporting and strengthen long-term supply chain readiness.
Importers are increasingly seeking greater confidence in operator emissions data and may encourage operators to undergo independent pre-verification as part of their CBAM readiness strategy.
Benefits for importers
- Increase confidence in your emissions data
- Lower exposure to default values
- Improve supply chain readiness
- Gain stronger support for CBAM reporting obligations
- Ensure better visibility over supplier verification preparedness
- Reduce uncertainty linked to future CBAM requirements
Why SGS
- Decades of EU ETS verification experience applied to CBAM readiness, pre-verification and future verification requirements.
- Consolidated experience across CBAM-affected sectors
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