As CBAM enters its definitive phase, operators and importers face new obligations for emissions data reporting, financial exposure management and future verification requirements across CBAM-affected supply chains.
We provide independent CBAM pre-verification and support services across all affected sectors – including iron and steel, cement, aluminum, fertilizers, hydrogen and electricity – helping operators and importers involved in CBAM-affected supply chains to manage exposure and prepare for accredited verification.
Discover the benefits of our CBAM services
- Understand CBAMLearn how the Carbon Border Adjustment Mechanism works, including the key timelines and the sectors affected.
- Gain CBAM pre-verificationGet independent assessment of the monitoring systems operators used to monitor and report embedded emissions for each product.
- Reduce CBAM exposureUnderstand the financial impact of default values and how pre-verification can help manage risk.
- Maintain continued complianceMeet CBAM requirements with our range of pre-verification services.
Why SGS?
As the world's leading testing, inspection and certification company, we bring proven expertise in greenhouse gas and EU ETS verification to every Carbon Border Adjustment Mechanism engagement. Our independent, third-party track record is delivered through a global network of qualified technical experts operating locally across CBAM-affected markets. We apply extensive experience of EU climate regulations in real operational contexts, with delivery models designed to support compliance and scale as CBAM obligations evolve.
Which industries and products are covered by CBAM?
CBAM currently applies to selected sectors:
- Iron and steel
- Cement
- Aluminum
- Fertilizers
- Hydrogen
- Electricity
The 2025 CBAM Package, released on December 17, includes a proposal for a scope extension to downstream finished and semi-finished steel and aluminum downstream goods.
We support importers, manufacturers, traders and integrated supply chains across all affected sectors.
How we prepare you for CBAM compliance
We help you meet regulatory obligations, reduce your administrative burden and prepare for long-term compliance. Our CBAM compliance services include CBAM pre-verification and training.
CBAM pre-verification
CBAM pre-verification is an early and voluntary assessment to check whether emissions data and monitoring systems are consistent with CBAM regime requirements. It is a third-party independent non-accredited service to help exporters test their emissions monitoring and reporting system against CBAM requirements.
Undergoing pre-verification during 2026 provides the following benefits:
- Errors and inconsistencies in emissions monitoring and reporting are detected, giving suppliers sufficient time to correct them
- Dry runs allow your company to estimate potential CBAM charges using actual values, supporting cost forecasts
- The risk of having to fall back on less favorable default values is reduced
- Pre-verification builds familiarity with the CBAM verification process
CBAM training
We provide clear and practical guidance on:
- Process flows and system boundaries
- Methodologies and sector-specific requirements
- Monitoring plans
Accreditation of verifiers
The Commission Delegated Regulation on Accreditation of Verifiers (20/11/2025) sets the framework for accreditation of CBAM verifiers:
- European Certification Bodies (CBs) shall request the accreditation to their National Accreditation Body (NAB), unless that scope is not offered
- Non-European Certification Bodies (CBs) shall request the accreditation to any European Accreditation Body
- A verifier already accredited to EU ETS for the relevant group of activities may apply for an extension of the scope of its accreditation to the relevant CBAM activity groups
- The Annex to the Regulation includes an Annex that lists the CBAM scopes as well as the requirements for verifiers
SGS is an EU ETS‑accredited verifier in various EU member states. SGS intends to apply for an extension of the scope of the ISO/IEC 17029 accreditation to include CBAM in the future, subject to assessment by the relevant accreditation body.
CBAM accounting and gap analysis services in Hong Kong
In Hong Kong, we support exporters with dedicated services to prepare for the EU CBAM and Emissions Trading System (ETS) rules. Our local experts combine regional market knowledge with global compliance expertise to help you quantify embedded emissions, identify reporting gaps and ensure your monitoring systems are ready for the definitive regime starting January 1, 2026. Our CBAM accounting and gap analysis services enable you to:
- Benchmark emissions monitoring and reporting systems against EU CBAM requirements
- Conduct pre-verification assessments to uncover data gaps, errors and improvement opportunities
- Calculate embedded emissions of CBAM goods using direct, indirect and precursor data
- Ensure alignment of monitoring methodology documents and GHG accounting reports with EU rules
- Minimize the risk of non-compliance, penalties and reputational damage through early readiness
Units 303 & 305, 3/F, Building 22E,
Phase 3, Hong Kong Science Park,
Pak Shek Kok, New Territories, Hong Kong, China