Organizational GHG verification
The annual inventory, examined at source.
The inventory route
The sector where the accounting rule surprises people: electricity is excluded from the CBAM calculation, but perfluorocarbons are not.
Aluminium is listed in Annex II to Regulation (EU) 2023/956, so only direct emissions are taken into account — the electricity that dominates primary smelting is deliberately outside the CBAM calculation. PFCs from anode effects are in scope for primary production. Alumina is not a CBAM good and not a precursor; anodes and anode paste are raw materials with zero embedded emissions.
The annual inventory, examined at source.
The inventory routeFunctional unit, boundary, allocation and the model behind the number.
The product routeThe evidence file, the monitoring plan and the decision on actual values.
The CBAM routeISO 14064-1:2018 · ISO 14064-3:2019 · ISO 14067:2018 for product claims. For CBAM: Regulation (EU) 2023/956 and Implementing Regulation (EU) 2025/2547.
Tell us what must be relied on, who will rely on it and by what date. We will confirm the correct programme, evidence requirement and responsible entity — or tell you it is outside our scope.