3.1. Verification of CBAM (Carbon Border Adjustment Mechanism) reports

• Verification of the accuracy of emissions data related to exports to the EU
• Verification of products according to CBAM categories
• Preparation of a final, independent verification opinion

3.2. Verification of supplier data

• Verification of data from production facilities
• Assessment of the completeness and reliability of documents provided by importers

3.3. Audit of companies’ readiness for the full CBAM regime (from 2026)

• Assessment of data collection systems
• Review of emissions calculation methodologies
• Identification of non-compliance and gaps in processes