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 issue centers 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 shared in an earlier announcement.
Revised Accredia scopes 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. These 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 limited to defined activity groups that correspond to different industrial processes, product categories, electricity and indirect emissions.
An EU importer commissioning verification for imported electricity, crude steel, aluminium or finished metal products is required to confirm that the exact legal entity contracted holds the relevant accreditation. A general statement that a company is “CBAM accredited” does not establish that it can perform every type of verification.
Electricity verification illustrates the scope requirement. Verification of imported electricity requires accreditation covering activity group LI, while accreditation for steel, aluminium or other industrial emissions does not automatically authorise statutory electricity verification if LI is outside the approved scope.
A similar approach applies across metal supply chains. Steel and aluminium production can involve multiple manufacturing stages, precursor materials and finished goods, so a verifier authorised for one activity may not be accredited for another. Matching the certificate and its annexes to the installation, production activity and goods concerned is therefore necessary.
Verification checks for exporters in Serbia and Montenegro
The discrepancies also affect exporters in Serbia, Montenegro and other Southeast European markets. They point to verifier selection needing to be treated as a formal compliance control rather than a routine procurement choice.
Before signing an engagement for CBAM verification, companies preparing for site visits or substantive work should obtain and review the current accreditation certificate. This includes the certificate’s detailed activity-group annex, confirmation from the relevant accreditation body and the organisation’s status in the CBAM Registry.
If these checks are not completed beforehand, an exporter may incur preparation costs before discovering that the selected verifier lacks the necessary authorisation. EU authorised CBAM declarants have a commercial interest in confirming accreditation because they rely on verified emissions information to meet their obligations.
Growing verifier market and scope comparisons across legal entities
The risk may increase as the CBAM verification market expands. Additional accreditation bodies are accepting applications and more verification companies are entering the sector, increasing provider options while also complicating comparisons between accreditation scopes.
The presence of a large international verification brand does not remove the need for checks. Such organisations may operate through multiple national legal entities, each potentially holding different accreditation scopes.
For importers, exporters and advisers, selecting a verifier increasingly depends on technical due diligence. At minimum, review 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 linked to verification availability
Banks financing companies with substantial EU sales may also need to account for verification risks during borrower assessment. If an exporter cannot obtain valid verification, customer acceptance of its emissions data could be delayed.
The company may also face greater reliance on default values, which can increase CBAM costs and put pressure on profit margins. The revised Italian accreditation records do not change underlying EU rules on embedded-emissions calculations, claims based on actual electricity emissions, default values or hourly matching requirements.
The records instead highlight an operational vulnerability as CBAM compliance volumes rise. Companies must establish not only whether their emissions information is reliable but also whether the organisation verifying it is accredited for the precise activity involved.