[Briefing summary] The CBAM verification market has moved from “applications pending" to named legal entities holding accreditation. As of 8 October 2026, this briefing identified four bodies that have announced CBAM verifier accreditation: the Italian entities Bureau Veritas Italia, RINA Services and SGS ICS Italia, accredited by Italy’s national accreditation body Accredia (decision 28 September, announced 6 October), and EmiCert, part of CTI Group, which announced accreditation by Greece’s national accreditation body ESYD on 23 September. For Asian suppliers, the question is not which big brand to call. It is whether a named entity’s accredited scope actually covers your goods and processes — price and scheduling come after that.
This is not a complete global register, and the rules set no cap of four. The European Commission states that the list of accredited CBAM verifiers will be published on its CBAM verification page.
1. Who accredits whom, and who verifies whom
Headlines often say a company has “received CBAM audit qualification," which invites the misreading that a factory or product has been certified. CBAM actually involves four distinct roles:
| Role | What it does |
|---|---|
| National accreditation body (NAB) | Assesses a verifier’s competence, impartiality and scope, grants accreditation and provides ongoing oversight. NABs in EU countries (and EEA countries once CBAM is incorporated) are the only bodies competent to grant CBAM accreditation. |
| Non-EU installation operator (the factory) | Monitors and calculates embedded emissions under the CBAM methodology and provides the information to an accredited verifier. |
| Accredited CBAM verifier | Reviews the monitoring approach, emissions calculations and supporting evidence at installation level, provides reasonable assurance, and issues a verification report. Must register in the CBAM Registry. |
| Authorised CBAM declarant (EU importer) | Retrieves verified actual emissions from the CBAM Registry and uses them in the annual declaration. |
The news, then, is that verifiers have gained the right to verify — not that factories have gained a qualification. The factory’s job is to produce data that can be verified.
2. The four announced verifiers
| Brand | Accredited entity / announcing body | Accreditation body | Confirmed scope | Evidence level |
|---|---|---|---|---|
| Bureau Veritas | BUREAU VERITAS ITALIA S.P.A. | Accredia (Italy) | Activity Groups I–VIII, L, LII | Accredia official announcement |
| RINA | RINA SERVICES S.P.A. | Accredia (Italy) | Activity Groups I–VII, L, LI, LII | Accredia official announcement |
| SGS | SGS ICS ITALIA S.R.L. | Accredia (Italy) | Activity Groups I–VIII, L, LII | Accredia official announcement |
| EmiCert (CTI Group) | EmiCert | ESYD (Greece) | Company states coverage of all six CBAM sectors; no group list published | Company announcement |
EmiCert’s announcement (23 September) predates Accredia’s decision (28 September), and the company describes itself as the world’s first accredited CBAM verifier. That is the company’s own claim; this briefing does not treat it as an independently verified ranking. Its certificate, detailed scope and current status should be confirmed with ESYD or the company before engagement.
3. Ten groups each — but not the same ten
- BV and SGS: identical group lists in this announcement.
- RINA: adds LI and does not list VIII. Groups I–VII, L and LII are common to all three.
- Commentary in Chinese-language media reads VIII as iron, steel and aluminium products and LI as imported electricity. This briefing has checked the group codes but has not yet matched each code to its formal title in the regulatory annex (Delegated Regulation (EU) 2025/2551). Use the annex as the basis for any engagement.
- RINA not listing VIII does not mean it cannot verify any steel or aluminium activity. Map the specific production process against all listed groups.
- EmiCert’s “six sectors" and Accredia’s “ten activity groups" are different levels of classification. Six versus ten is not a measure of capability.
4. Three common misreadings
A brand is not an accredited entity
BV and SGS are global brands, but this accreditation sits with named Italian legal entities. EmiCert’s accreditation likewise does not extend automatically to every CTI Group entity. Contracts should establish who signs, who conducts the site visit, who performs the independent review, and which accredited entity issues the verification report.
Four is not a quota
The rules assess competence, impartiality and activity scope; there is no limit on numbers. Verifiers established in the EU generally apply to the NAB of their country of establishment, and may go elsewhere only if that NAB does not offer the service. Verifiers established outside the EU may apply to any NAB offering CBAM accreditation. The Commission maintains a list of NABs providing the service (most recently a state-of-play document dated 7 October 2026), and more verifiers will follow.
A carbon footprint report is not CBAM verification
ISO 14067 product carbon footprints and LCA data can support activity data and calculation, but CBAM has its own goods scope, installation boundaries, embedded-emissions methodology (Implementing Regulation (EU) 2025/2547) and verification rules. Holding a PCF report does not substitute for CBAM verification of actual emissions.
5. Why this matters to suppliers now
The CBAM definitive regime began on 1 January 2026. Importers bringing in more than 50 tonnes a year must become authorised CBAM declarants, declare embedded emissions and surrender the corresponding CBAM certificates. Embedded emissions may be based on actual values or default values; actual values must be verified by an accredited verifier.
For non-EU suppliers, verified actual emissions below the applicable default may reduce the certificates an EU customer needs, giving lower-carbon suppliers an advantage over competitors relying on defaults. That benefit applies only where actual values are used and is affected by boundaries, certificate prices and other adjustments — no fixed saving is guaranteed.
The European Commission’s timeline:
| When | What |
|---|---|
| January 2026 | Importers apply for authorisation and start importing; operators begin monitoring and calculating embedded emissions |
| April 2026 | NABs begin CBAM accreditation |
| September 2026 | Accredited verifiers can register in the CBAM Registry; first verifications (document review, site visits) begin |
| January 2027 | Verifiers can issue the first verification reports; operators can share them with declarants |
| February 2027 | Declarants can purchase CBAM certificates |
| September 2027 | Declarants finalise the CBAM declaration for 2026 |
In other words, the verification window for 2026 emissions is already open. Accredited capacity is new and limited; the later a supplier schedules, the more likely it meets congestion.
6. A six-step selection test for suppliers
Principle: match goods and processes to accredited scope first; compare price and schedule second.
- Identify goods and installations: confirm the CN code, production installation, process route and reporting year.
- Build the evidence chain: extract production volumes, raw materials and precursors, and energy data from ERP, and link them to metering records, factor versions, allocation rationale and source documents. Integration speeds things up; it does not replace review of methods and evidence.
- Check credentials: obtain the named entity’s accreditation certificate, scope annex and current status, and map each line against your activities — not a sales deck or brand reputation.
- Confirm execution: site-visit arrangements, working language, assigned personnel, subcontracting boundaries, Registry registration, and which entity signs the report.
- Compare two cost paths: the default-value path versus actual data plus verification, including data preparation, verification fees and declaration costs — not just the verification quote.
- Schedule early: first verifications began in September 2026 and reports can only be issued from January 2027. Engage and prepare data before verifier capacity tightens.
7. The SSBTi view
CBAM verification is a question of data credibility, not brand choice. In our experience the real bottleneck usually sits with the supplier, not the verifier: data scattered across systems, factor versions unrecorded, allocation rationale unclear. On site, each of those becomes time and cost.
SSBTi focuses on supplier data readiness, methodology mapping and traceable evidence chains, working alongside independent verifiers with the appropriate accredited scope. To be clear: SSBTi does not hold CBAM verifier accreditation, and this briefing does not imply any partnership between SSBTi and the four bodies named. Verification must be carried out by an independent accredited body — that is the point of the system.
The one line to keep
A brand ≠ an accredited entity. An accreditation certificate ≠ every activity scope. A product carbon footprint ≠ CBAM verification.
Selection order: legal entity → accreditation body → valid scope → goods and process match → Registry registration and report signatory → schedule and cost.
Sources (checked 8 October 2026)
- Accredia (6 October 2026): CBAM, primi accreditamenti per la verifica delle emissioni incorporate — three entities and their activity groups; decision dated 28 September 2026.
- EmiCert (23 September 2026): EmiCert Becomes The World’s First Accredited CBAM Verifier — ESYD accreditation, six sectors, joined CTI Group in 2025.
- European Commission, DG TAXUD: Verification of CBAM emissions — roles, NAB application rules, Registry obligation, timeline; includes the 7 October 2026 accreditation state-of-play and the 24 August 2026 guidance on verification and accreditation.
- European co-operation for Accreditation (EA): The EU CBAM and the role of accreditation.
- Legislation: Implementing Regulation (EU) 2025/2546 (verification principles); Delegated Regulation (EU) 2025/2551 (accreditation and verification); Implementing Regulation (EU) 2025/2547 (embedded emissions methodology).
This briefing is a regulatory and market analysis. It is not legal advice and does not endorse any body’s credentials. Before engaging a verifier, confirm the named entity’s valid accredited scope with its accreditation body, and rely on the latest legislation and Commission notices.
by Raymond Wang · SSBTi 2026
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