Revised Italian accreditation records are prompting additional due diligence for companies arranging verification under the EU Carbon Border Adjustment Mechanism (CBAM). The updates concern whether individual verification organisations hold authorisations linked to specific sectors, industrial activities and emissions categories. The changes stem from discrepancies between previously published accreditation information and later records.
The revisions 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 details communicated earlier. The record changes the apparent coverage of verification activities for CBAM-related work.
Revised Accredia activity groups for RINA Services
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. It also covers finished iron, steel and aluminium products under group VIII.
The accreditation scope is presented as activity-group specific rather than covering all CBAM-related verification categories. Electricity verification is tied to the relevant activity group. For other covered goods, the scope depends on whether the activity group aligns with the installation and product concerned.
Revised Accredia activity groups for SGS ICS Italia
For SGS ICS Italia, the revised document identifies activity groups I, II, IV, VI, VIII, L, LI and LII. These entries differ from previously published information. The change affects how several verification activities appear to be covered under its accreditation.
The revised scope is described in terms of defined activity groups that correspond to different industrial processes and emissions categories. This structure means that coverage can vary across electricity-related work and metal supply-chain activities. Companies arranging verification are therefore expected to check the detailed scope aligned to their specific requirements.
Activity-group accreditation requirements for CBAM verification
CBAM accreditation is not described as an unrestricted authorisation to verify every category of covered goods or emissions. Authorisation applies to defined activity groups that cover different industrial processes, product categories, electricity and indirect emissions. Verification needs depend on which goods and emissions categories are being addressed.
An EU importer commissioning verification for imported electricity is required to confirm that the contracted legal entity holds accreditation covering activity group LI. Accreditation limited to steel, aluminium or other industrial emissions does not automatically authorise statutory electricity verification if LI falls outside the approved scope.
Metal supply chains can involve multiple manufacturing stages, precursor materials and finished goods. A verifier authorised for one activity may not be accredited for another within the same broader sector. Matching the certificate and its annexes to the specific installation, production activity and goods is therefore necessary based on the stated approach.
Verification selection checks for exporters in Southeast Europe
Discrepancies in accreditation records are highlighted as relevant for exporters in Serbia, Montenegro and other Southeast European markets. The issue is framed as requiring verifier selection to be treated as a formal compliance control rather than a routine purchasing decision. This applies before engagement commitments are made.
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. These checks should be completed before site visits or substantive verification work begins.
Without that review, an exporter could incur preparation costs before discovering that a 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 obligations. In this context, provider scope is part of assessing documentation supporting imported goods.
Accreditation scope comparisons as more providers enter
The risk is expected to become more prominent as the CBAM verification market grows. Additional accreditation bodies are opening applications and more verification companies are entering the sector. While expansion increases potential providers, it also makes comparisons between accreditation scopes more complicated.
The presence of a large international verification brand does not remove the need for checks. Such organisations may operate through several national legal entities with different accreditation scopes. Importers, exporters and advisers are therefore directed toward technical due diligence when selecting a verifier.
The minimum review described includes identifying the provider’s exact legal entity, national accreditation body, accreditation number and validity dates. It also includes authorised activity groups, CBAM Registry status and any restrictions attached to its accreditation. These elements are treated as necessary inputs for matching verifier coverage to specific CBAM tasks.
Potential effects on export financing decisions
Banks financing companies with substantial EU sales may also need to account for verification risks when assessing borrowers under CBAM-related reporting requirements. 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.
This could increase CBAM costs and put pressure on profit margins according to the described risk scenario. The revised Italian accreditation records do not change underlying EU rules governing embedded-emissions calculations, claims based on actual electricity emissions, default values or hourly matching requirements.
The records are presented as highlighting an operational vulnerability as CBAM compliance volumes increase. Companies must establish both whether their emissions information is reliable and whether the verifying organisation is accredited for the precise activity involved.