Discrepancies between previously published accreditation details and revised Italian records are increasing due-diligence requirements for companies arranging verification under the EU Carbon Border Adjustment Mechanism (CBAM). The focus is on whether individual verification organisations hold the specific authorisations needed for particular sectors, industrial activities and emissions categories.
The changes involve RINA Services and SGS ICS Italia, both accredited by Italy’s national accreditation body, Accredia. A revised Accredia decision dated 9 October identifies activity-group scopes that differ from information communicated earlier.
Revised Accredia scope for RINA Services and SGS ICS Italia
Under the revised record, RINA Services is accredited for activity groups I–VIII, L, LI and LII. The listed scope includes electricity verification under group LI and finished iron, steel and aluminium products under group VIII.
For SGS ICS Italia, the revised document lists activity groups I, II, IV, VI, VIII, L, LI and LII. The updated entries differ from previously published information, altering the apparent coverage of several verification activities.
CBAM authorisation tied to defined activity groups
CBAM accreditation does not provide unrestricted authority to verify every covered goods category or emissions type. Authorisation is linked to defined activity groups that cover different industrial processes, product categories, electricity and indirect emissions.
An EU importer commissioning verification for imported electricity, crude steel, aluminium or finished metal products must confirm that the contracted legal entity holds the required accreditation. A general statement that a company is “CBAM accredited” does not establish coverage for every verification type.
Electricity verification provides a specific example of how scope matters. Verification of imported electricity requires accreditation covering activity group LI, while accreditation for steel or aluminium emissions does not automatically authorise statutory electricity verification if LI is outside the approved scope.
Metal supply chains can also require matching across stages and product types. Steel and aluminium production may involve multiple manufacturing stages, precursor materials and finished goods, so a verifier authorised for one activity may not be accredited for another.
Verification selection checks for exporters in Serbia and Montenegro
For exporters in Serbia, Montenegro and other Southeast European markets, the discrepancies highlight the need to treat verifier selection as a formal compliance control rather than a routine purchasing decision. This approach is intended to ensure that the selected organisation has the necessary authorisation before work begins.
Before signing an engagement for CBAM verification, companies preparing for verification should obtain and review the current accreditation certificate. The review should include the detailed activity-group annex, confirmation from the relevant accreditation body and the organisation’s status in the CBAM Registry, completed before site visits or substantive verification work starts.
Without this review, an exporter could incur preparation costs and allocate resources to an assignment before discovering that the selected verifier lacks required authorisation. EU authorised CBAM declarants also have a commercial interest in confirming accreditation because they rely on verified emissions information to meet their obligations.
Growing verifier market increases scope-comparison complexity
The risk may become more prominent as the CBAM verification market expands. Additional accreditation bodies are opening applications and more verification companies are entering the sector.
While increased competition can raise the number of potential providers, it can also make comparisons between accreditation scopes more complex. The presence of a large international verification brand does not remove the need for checks because such organisations may operate through multiple national legal entities with different accreditation scopes.
For importers, exporters and advisers, selecting a verifier increasingly depends on technical due diligence. At minimum, checks should identify the provider’s exact legal entity, national accreditation body, accreditation number, validity dates, authorised activity groups, CBAM Registry status and any restrictions attached to its accreditation.
Potential financing impacts tied to access to valid verification
Banks financing companies with substantial EU sales may also need to account for verification risks when assessing borrowers. If an exporter cannot obtain valid verification, customer acceptance of its emissions data could be delayed.
The exporter may also face greater reliance on default values if valid verification is not available. This could increase CBAM costs and put pressure on profit margins as compliance volumes rise.
The revised Italian accreditation records do not change underlying EU rules governing embedded-emissions calculations. They also do not alter claims based on actual electricity emissions, default values or hourly matching requirements.
The records instead point to an operational vulnerability as CBAM compliance volumes increase: companies must establish both whether emissions information is reliable and whether the organisation verifying it is accredited for the precise activity involved.