Mécanisme d'ajustement carbone aux frontières (MACF)

Le processus de vérification du CBAM suit une approche structurée et fondée sur les risques. Le résumé ci-dessous présente les activités de vérification décrites aux sections 2.2 à 2.20 de l’annexe II du règlement délégué (UE) 2025/2551 de la Commission, ainsi que les principes de vérification énoncés dans le règlement d’exécution (UE) 2025/2546 de la Commission.

1. Examen précontractuel et répartition du temps

   Before accepting an engagement, SCS Global Services Europe B.V. reviews the available information to understand the operator’s installation, determine the proposed verification scope, confirm that the engagement falls within the accredited scope, assess competence and resource availability, evaluate verification risks, and allocate sufficient time for the work. The contract must allow for additional time if needed for strategic analysis, risk analysis, or other verification activities.

2. Demande d'informations de la part de l'opérateur

   Avant l'analyse stratégique et tout au long de la vérification, l'exploitant doit fournir les informations nécessaires à la planification et à la réalisation de la vérification. Il peut s'agir notamment du dernier plan de surveillance, des descriptions des installations, des informations sur le déroulement des processus, des registres des modifications, des plans d'échantillonnage, du rapport d'émissions de l'exploitant, des rapports de vérification antérieurs, des informations sur les constatations non résolues, des rapports de vérification des précurseurs, des justificatifs relatifs à la période de production, des justificatifs relatifs à la consommation d'électricité, des bases de données, des sources de données et d'autres documents pertinents.

3. Analyse stratégique

   SCS Global Services Europe B.V. performs a strategic analysis to assess the likely nature, scale, and complexity of the verification. This includes reviewing the installation, goods produced, production processes and routes, source streams, emission sources, technical connections, monitoring methodology, measurement equipment, calculation factors, precursor inputs, electricity data, data flow activities, and the operator’s control system.

4. Analyse des risques

   SCS Global Services Europe B.V. identifies and analyses inherent risks, control activities, and control risks that may affect the reliability of the emissions report. The risk analysis considers the strategic analysis, operator information, relevant source streams and data flows, and applicable materiality levels. If new information becomes available during verification, the risk analysis and planned verification activities are updated.

5. Plan de vérification

   Based on the strategic and risk analyses, SCS Global Services Europe B.V. prepares a verification plan proportionate to the risks identified. The plan includes a verification programme, a test plan for control activities and procedures, and a data sampling plan. The plan is designed to reduce verification risk to an acceptable level and support a reasonable assurance opinion.

6. Activités de vérification

   SCS Global Services Europe B.V. implements the verification plan and checks whether the monitoring plan has been properly applied. Verification activities include substantive testing, analytical procedures, data verification, and checks on the correct application of the monitoring methodology. SCS Global Services Europe B.V. reviews data flow activities, IT systems, control activities, procedures, documentation, and implementation effectiveness.

7. Procédures d'analyse

   SCS Global Services Europe B.V. uses analytical procedures to assess plausibility and completeness of reported data. This includes assessing fluctuations and trends, identifying outliers, unexpected data and data gaps, performing preliminary and substantive analytical procedures, and carrying out final analytical procedures to confirm that identified errors have been resolved.

8. Vérification des données

   SCS Global Services Europe B.V. performs detailed testing of the data in the operator’s emissions report. This includes tracing data back to primary source records, cross-checking with external or corroborating sources where available, performing reconciliations, checking thresholds, recalculating reported values, and verifying the boundaries of the installation, production processes, production routes, source streams, emission sources, technical connections, activity levels, and data reliability.

9. Vérification de la méthodologie de suivi

   SCS Global Services Europe B.V. checks whether the monitoring methodology in the monitoring plan has been correctly applied. This includes evaluating completeness of data, data gaps, double counting, sampling plans, attribution of emissions and energy flows, activity-level definitions, energy consumption, precursor treatment, use of verified actual emissions for precursors where applicable, default-factor use, electricity emission factors, biomass sustainability evidence, and treatment of transferred CO2 or N2O, carbon capture and storage, and permanent carbon capture and use.

10. Recours à d'autres rapports de vérification

    Where the operator relies on verified data from other installations, such as precursor-producing installations or electricity-producing installations, SCS Global Services Europe B.V. checks whether the related verification report was issued by an appropriately accredited verifier, whether the opinion was satisfactory, and whether the report covers the relevant production period.

11. Échantillonnage

    SCS Global Services Europe B.V. may use sampling methods where justified by the risk analysis. If a misstatement or non-conformity is identified through sampling, SCS Global Services Europe B.V. requests the operator to explain the cause, assesses the impact on reported data, determines whether additional verification work is needed, and decides whether the sample size or corrected data population must be expanded.

12. Visite sur place

    SCS Global Services Europe B.V. conducts a physical site visit at the installation where the goods are produced, unless a virtual site visit or waiver is permitted under the applicable CBAM verification rules. The site visit is used to assess measuring devices and monitoring systems, interview personnel, assess installation and production-process boundaries, confirm the completeness of source streams and emission sources, review technical connections, and gather sufficient evidence for the verification conclusion.

13. Traitement des inexactitudes, des non-conformités et des manquements

    Where SCS Global Services Europe B.V. identifies misstatements, non-conformities, or non-compliance during verification, SCS Global Services Europe B.V. informs the operator without delay and requests correction. Corrected issues are documented as resolved. For uncorrected issues, SCS Global Services Europe B.V. requests explanations, assesses materiality, evaluates impacts on reported embedded emissions and free allocation adjustment information where relevant, and determines the effect on the verification opinion.

14. Examen technique indépendant

    Avant la publication du rapport de vérification, la documentation interne relative à la vérification et le projet de rapport de vérification sont examinés par un réviseur indépendant n’ayant pas fait partie de l’équipe de vérification. Cet examen porte sur l’ensemble du processus de vérification, permet de confirmer que les procédures ont été correctement suivies, d’évaluer si la diligence et le jugement professionnels requis ont été exercés, et de déterminer si les éléments probants permettent de formuler une opinion donnant une assurance raisonnable.

15. Authentification du rapport de vérification

    Le rapport de vérification est validé sur la base des conclusions de l'évaluateur indépendant et des éléments probants figurant dans la documentation interne relative à la vérification. La validation est effectuée par une personne dûment habilitée par le vérificateur.

16. Documentation relative aux contrôles internes

    SCS Global Services Europe B.V. compiles internal verification documentation sufficient to demonstrate that the verification was performed in accordance with the applicable CBAM requirements. The documentation includes the results of verification activities, information received from the operator, strategic analysis, risk analysis, verification plan, justification for any site-visit waiver or virtual site visit, evidence supporting the verification opinion, and the results of the independent review.

17. Rapport de vérification et déclaration d'opinion

    SCS Global Services Europe B.V. issues the verification report only for activity groups within its accredited scope. The verification report includes a verification opinion. The report may be verified as satisfactory only where the operator’s emissions report is free from material misstatements. The report is verified as unsatisfactory where material misstatements, material non-conformities, insufficient clarity, or limitations of scope prevent a satisfactory reasonable assurance conclusion.

18. Limites du champ d'application

    SCS Global Services Europe B.V. may conclude that the scope of verification is too limited where data are missing, the monitoring plan does not provide sufficient scope or clarity, or the operator has not made sufficient information available. A limitation of scope may prevent SCS Global Services Europe B.V. from obtaining sufficient evidence to issue a reasonable assurance opinion.

19. Non-conformités non significatives en suspens

    SCS Global Services Europe B.V. assesses whether non-material non-conformities identified in the previous reporting period have been corrected. If they have not been corrected, SCS Global Services Europe B.V. assesses whether the failure increases, or may increase, the risk of misstatements and documents the status and resolution of findings.

20. Recommandations d'amélioration — sans faire appel à un cabinet de conseil

    Where SCS Global Services Europe B.V. identifies areas for improvement, the verification report may include recommendations related to the operator’s risk assessment, data flow activities, control activities, procedures, and monitoring and reporting process. These recommendations are limited to verification findings and do not constitute consultancy. SCS Global Services Europe B.V. remains impartial and does not advise on, design, or develop the operator’s monitoring and reporting process.

21. Faits constatés après la délivrance de l'attestation de vérification

    If SCS Global Services Europe B.V. becomes aware of facts after issuance of the verification statement that could have materially affected the verification opinion, SCS Global Services Europe B.V. assesses the significance of the information, determines whether additional verification activities are required, and takes appropriate action. Depending on the circumstances, this may include communication with the client, amendment, withdrawal or reissuance of the verification statement, and notification of relevant authorities or intended users where required.