Evidence that withstands scrutiny
Evidence that withstands scrutiny
Under the CBAM definitive regime the operator of a non-EU installation monitors and calculates its own embedded emissions. Where a declaration rests on actual emissions rather than default values, an accredited CBAM verifier assesses the monitoring approach, examines the calculations and the supporting evidence, and issues a verification report. The operator produces the number. The verifier tests it.
CBAM accreditation · assessment under way · ACCREDIA DC26PRT0296 — status record
Sets the boundary and the monitoring methodology, records the data, and produces the emissions report.
Assesses the plan, examines the calculations and the evidence, visits the site, issues the report.
Holds the verified data. No active accreditation and Registry entry, no report can be issued.
Retrieves the verified emissions, files the declaration and surrenders certificates.
Above the chain sits the EU national accreditation body, which accredits the verifier for named activity groups and oversees it through annual surveillance. Energy Up International sits in one box only. — Regulation (EU) 2023/956, as amended, Articles 7, 8 and 10a
In the EU Emissions Trading System a competent authority approves the installation’s monitoring plan, and the verifier only checks that it was applied. CBAM has no equivalent authority step: the Commission’s guidance states that the separation is not possible under CBAM and that the assessment has to be carried out by the verifier itself.
the verification standard
Commission guidance of 24 August 2026, §5.1–§5.2 and §9.2.4; Delegated Regulation (EU) 2025/2551, Annex II §1.2 and §1.7.3
activity groups applied for, plus LII
items the operator provides
things a verification tests
materiality, on emissions and on free allocation
Fourteen items, from the monitoring plan to the precursor and electricity verification reports. Every one of them is held by the operator; none is produced by the verifier.
THE FOURTEEN ITEMSSix tests: the monitoring plan’s conformity, completeness, correctness, attribution to production processes, the data flow and its controls, and reliance on another verifier’s report.
THE SIX TESTSNine stages, from pre-engagement and the monitoring-plan assessment through risk analysis, the site visit and correction, to an independent review before the report is signed.
THE NINE STAGESCBAM verification is performed to obtain reasonable assurance — a high but not absolute level — that the operator’s emissions report is free from material misstatement. Limited assurance does not meet CBAM requirements. Materiality is 5% of the total specific embedded emissions for each good, and 5% of the total specific embedded free allocation.
Verified without comments, or with comments
Three named triggers, no graded scale
Implementing Regulation (EU) 2025/2546, Article 5(1)(a), 5(1)(b) and 5(2); Delegated Regulation (EU) 2025/2551, Annex II §2.17.2 and §1.7.4
Producer-specific data, monitored through the reporting period and subject to independent verification. It reflects the installation’s own performance, and it requires that the monitoring existed while the year was running.
Article 7(2) — first route
The applicable default values, published by the Commission. No verification, and no figure that reflects what the installation actually does.
Article 7(2) — second route
Every CBAM good sits in an activity group under Delegated Regulation (EU) 2025/2551, Annex I. The group decides the competence a verifier must hold; the bar shows how many groups the sector spans.
Indirect emissions are activity group LII. Imported electricity is LI and CCUS is L; neither is part of our accreditation application.
Delegated Regulation (EU) 2025/2551, Annex I
Energy Up International’s accredited CBAM activity scope will be published once the accreditation process is complete. Nothing on these pages indicates an accredited scope.
These come up before any contract is signed. The answers reflect the rules as they stand under Regulation (EU) 2023/956 and the implementing acts in force, and our own position within them.
Not yet. Our application is accepted by ACCREDIA under ref. DC26PRT0296 and the assessment is under way. Accredited work follows the grant.
There is no authority approval step under CBAM. The verifier assesses the plan against the Methodology Act, and may not have helped write it.
Only where the declaration rests on actual emissions. A declaration built on default values is not verified. Both routes are lawful.
No. We take no part in developing a monitoring methodology, drafting a monitoring plan or drafting an emissions report for an operator we may verify. Where verification identifies an issue it is reported as a finding, not as advice.
It cannot be concluded before January of the year following the reporting period, because complete data to 31 December is needed. The declaration is due 30 September, so reports should reach declarants by mid-August at the latest.
Where a summary on this site differs from the published text, the published text governs.
Tell us what must be relied on, who will rely on it and by what date. We will confirm the correct programme, evidence requirement and responsible entity — or tell you it is outside our scope.
