炭素国境調整メカニズム（CBAM）

CBAMの検証プロセスは、体系化されたリスクベースのアプローチに従っています。以下の概要は、欧州委員会委任規則（EU）2025/2551の附属書IIの第2.2項から第2.20項に規定される検証活動、および欧州委員会実施規則（EU）2025/2546に定められた検証の原則を反映したものです。

1. 契約締結前の検討と時間配分

   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. 運営者からの情報提供依頼

   戦略的分析に先立ち、また検証の全過程を通じて、事業者は、検証の計画および実施に必要な情報を提供しなければならない。これには、最新のモニタリング計画、設備の仕様書、プロセスフロー情報、変更記録、サンプリング計画、事業者排出量報告書、過去の検証報告書、未解決の指摘事項に関する情報、前段階の検証報告書、生産期間中の証拠資料、電力使用量の証拠資料、データベース、データソース、およびその他の関連記録などが含まれる。

3. 戦略分析

   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. リスク分析

   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. 検証計画

   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. 検証活動

   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. 分析手順

   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. データの検証

   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. モニタリング手法の検証

   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. 他の検証報告書への依存

    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. サンプリング

    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. 現地視察

    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. 不正確な記載、不適合、およびコンプライアンス違反への対応

    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. 独立した技術的レビュー

    検証報告書が発行される前に、検証チームに所属していなかった独立したレビュー担当者が、内部検証文書および検証報告書草案をレビューします。このレビューでは、検証プロセス全体を対象とし、手順が正しく遵守されていたことを確認するとともに、適切な専門的注意と判断が払われたかどうかを評価し、証拠が合理的な保証意見の根拠となるかどうかを評価します。

15. 検証報告書の認証

    検証報告書は、独立した審査員の結論および内部検証文書に記載された証拠に基づき、その真正性が確認される。この真正性の確認は、検証機関から正式に権限を付与された者によって行われる。

16. 内部検証文書

    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. 検証報告書および意見書

    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. 適用範囲の制限

    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. 未解決の非物質的な不適合事項

    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. 改善に向けた提言 — コンサルティング会社を利用せずに

    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. 検証声明の発行後に判明した事実

    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.