CBAM Verification (Carbon Border Adjustment Mechanism) 

Introduction

Bureau Veritas is dedicated to supporting companies worldwide in their sustainability journey, protecting business continuity and growth. Our carbon experts are committed to assisting businesses as they prepare for mandatory verification by the end of 2026.

Bureau Veritas provides independent CBAM verification aligned with EU regulations, covering emissions validation, data and methodology review, and readiness assessments. We deliver compliant verification statements and support capacity building, helping organizations ensure accurate reporting, regulatory compliance, and smooth transition into the CBAM framework.

Bureau Veritas CBAM Verification Services

From 2026 onwards, all CBAM declarants must submit verified emissions data to EU authorities, validated by an independent, accredited CBAM verifier.

We provide comprehensive, verification services that align with EU Regulation (EU) 2023/956 and Implementing Regulation (EU) 2023/1773:

  • Independent CBAM Emission Verification of direct and indirect emissions associated with goods covered by CBAM.
  • Data and methodology review assessment of calculation methods, emission factors, and monitoring systems.
  • Pre-Verification (Readiness Assessment) Gap analysis and pre-audit services to evaluate preparedness for the CBAM regime.
  • Verification Statement and reporting issuance of a formal statement confirming compliance with CBAM verification requirements.
  • Awareness and capacity building (Non-accredited Support) Training to familiarize teams with CBAM verification procedures and evidence expectations.
Our Verification Process
  1. Engagement & scoping: Define scope, goods, and verification boundaries.
  2. Document review: Assess emission data, activity records, and monitoring approaches.
  3. On-site or remote Verification: validate data accuracy, controls, and traceability systems.
  4. Reports & findings: Evaluate discrepancies
  5. Verification statement: Issue an accredited report meeting CBAM standards.

Sectors:

  • Companies within CBAM scope, i.e. exporting to EU and producing steel, aluminium, hydrogen, fertilizers, cement, electricitys.

In February 2025, the European Commission proposed simplifying the regulations by introducing an exemption for companies importing less than 50 tons per year.

97%of the emissions covered by the carbon border tariff are produced by
20%of the companies under the scheme

Critical use case

A leading special steel tubes manufacturer partnered with Bureau Veritas to address urgent CBAM compliance requirements for EU exports. BV delivered targeted training on CBAM regulations, established robust emissions calculation methodologies, and streamlined data collection and reporting processes. Our experts supported accurate emission intensity calculations and report preparation using in-house digital tools. As a result, the client met immediate reporting deadlines, effectively addressed overseas customer inquiries, and strengthened internal capabilities; ensuring readiness for the full CBAM implementation phase with optimized, scalable processes.

Challenges

The Carbon Border Adjustment Mechanism (CBAM) is central to the EU’s goal of climate neutrality by 2050. It seeks to prevent carbon leakage by pricing emissions on imports and encouraging cleaner production. From 2026, importers must purchase CBAM certificates for goods such as steel, cement, aluminum, fertilizers, electricity, and hydrogen, and submit verified emissions data validated by accredited verifiers. Affected industries face challenges in collecting reliable data across complex supply chains, aligning with EU methodologies, and managing evolving regulations, reporting burdens, and potential cost impacts while ensuring compliance for continued EU market access.

Why Bureau Veritas?

Bureau Veritas’ expertise in compliance, verification, and sustainability assessments is unrivalled. We have extensive experience supporting companies in measuring and verifying embedded carbon emissions across complex supply chains, ensuring transparent and credible reporting. Our specialist teams bring deep knowledge of CBAM-relevant sectors; including steel, cement, aluminum, fertilizers, energy, and hydrogen with strong capabilities in EU ETS and ISO 14064 standards. 

As an applicant for CBAM verifier accreditation, Bureau Veritas combines global reach in over 140 countries with local insight in key exporting regions. Our proven competence under ISO 17029 and 14065, supported by digital tools and a long-standing commitment to impartiality, positions us as a trusted partner for CBAM compliance.