CBAM/SKDM Carbon Border Adjustment Mechanism Verification
The Carbon Border Adjustment Mechanism (CBAM/SKDM), established by the European Union with the aim of combating climate change and reducing the risk of carbon leakage, is intended to monitor greenhouse gas emissions arising during the production of certain goods imported into the European Union and to take the carbon cost into account. Under the mechanism established by Regulation (EU) 2023/956 of the European Parliament and of the Council, the embedded emissions of products manufactured particularly in carbon- intensive sectors such as iron and steel, aluminium, cement, fertilisers, electricity and hydrogen are of importance.
CTR assesses whether the embedded emissions data calculated and reported by production installations under CBAM comply with the monitoring, calculation and verification criteria specified in the relevant European Union legislation. Within the scope of verification, the production processes of the products, direct emissions and, where applicable, indirect emissions, precursor inputs used, activity data, emission factors, production quantities, data management systems and the methods used for allocating emissions to products are examined.
The process includes the analysis of the CBAM emissions report and supporting records prepared by the organisation, risk assessment, the verification of data and calculations through sampling, and, where necessary, a site visit carried out at the production installation. As a result of the verification, an assessment of the organisation's embedded emissions data is performed within the scope of the relevant legislation, and a verification report is prepared.
Verified CBAM emissions data contribute to enabling importers and authorised CBAM declarants in the European Union to fulfil their obligations on the basis of reliable and transparent data. At the same time, they enable producers to monitor their product-based carbon performance more effectively, improve their data management systems and provide reliable emissions information to their customers in the European Union market. With its experience and technical expertise in the verification of greenhouse gas emissions, CTR conducts verification activities to be carried out under CBAM in accordance with the principles of impartiality, independence, competence and reliability. In the verification processes, the relevant European Union legislation, applicable verification criteria and internationally recognised verification principles are taken into account.
Verification Application
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