什么是欧盟排放交易体系（EU ETS）？
欧盟排放交易体系（EU ETS）是欧盟用于减少纳入监管的设施、航空活动温室气体排放的核心碳定价机制；自2027年起，还将通过独立的ETS2体系对建筑物、道路运输及其他行业中用于消费的燃料排放进行监管。运营方和受监管实体必须按照欧盟排放交易体系的监测与报告规则以及适用的认证和核查要求，对排放量进行监测、报告和核查。
哪些主体需要进行欧盟碳排放交易体系（EU ETS）核查？
- 属于《2003/87/EC号指令》附件一所列活动范围内的设施运营商，必须提交经核查的年度排放报告。
- 需要对基准数据报告、新进入者数据报告或年度活动水平报告进行核查的工业经营者，以用于免费配额分配。
- 《ETS2》下的受监管实体，其向市场投放燃料供消费使用，并须根据《2003/87/EC指令》第四章a节的规定提交经核查的排放报告。
Why Choose SCS Global Services B.V.?
SCS Global Services Europe B.V. has provided independent greenhouse gas verification services for more than 15 years across manufacturing, metals, chemicals, energy, agriculture, transportation, food and consumer-goods sectors. SCS Global Services Europe B.V. is expanding its assurance portfolio to include EU ETS and CBAM verification services, supporting clients with independent, risk-based verification against EU regulatory requirements.
Our EU ETS verification approach combines regulatory expertise, technical sector competence and documented assurance procedures. For industrial clients, SCS Global Services Europe B.V. focuses on robust monitoring plans, reliable source data, correct application of calculation methodologies, traceable activity-level data and clear communication of verification findings.
SCS Global Services B.V. 目前正在进行认证流程，以成为一家经认证的 ETS 核查机构。
我们当前的 ETS 认证申请涵盖：
- 第4类活动组：黑色金属的生产或加工；再生铝的生产；有色金属的生产或加工。示例行业包括钢铁加工、铁合金、再生铝、铜及其他有色金属加工。
- 第8类活动组：生产炭黑、氨、大宗有机化学品、氢气/合成气、纯碱和碳酸氢钠。示例行业包括化工、氢气、氨、炭黑和纯碱。
Independent. Experienced. Globally recognized. SCS Global Services Europe B.V. helps organizations navigate ETS compliance with confidence.
分享您的反馈
在此提交反馈、投诉或意见。
- ETS安装操作员的主要义务
- 过程
- SCS Global Services Europe B.V. ETS Offerings
- 常见问题
参与欧盟碳排放交易体系的经营者每年必须履行多项核心义务：
-
监测温室气体排放
安装必须遵循经批准的监测计划，该计划应描述测量方法、数据来源、计算因子以及质量保证/质量控制程序。
-
编制并提交年度排放报告
每个安装设施需向其国家主管机构提交经核实的年度排放报告（AER）。
该报告必须：- 涵盖所有相关的直接排放
- 遵循批准的方法论
- 确保完整性、准确性和透明度
- 包含活动数据、排放系数及计算细节
-
请对报告进行独立核查
在提交之前，AER必须由经认可的独立第三方核查机构进行核查。
-
排放配额的放弃
在年度截止日期前，运营者必须上交与其核查排放量相当的欧盟配额（EUAs）。欧盟配额可在市场上买卖，其浮动市场价格反映了减排成本。
CBAM核查流程遵循一种结构化、基于风险的方法。下文摘要反映了《欧盟委员会授权条例（EU）2025/2551》附件二第2.2至2.20节中的核查活动，以及《欧盟委员会实施条例（EU）2025/2546》中的核查原则。
-
合同签订前的审查与时间安排
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.
-
运营商的信息请求
在进行战略分析之前及整个核查过程中，运营方必须提供规划和实施核查所需的信息。这些信息可能包括最新的监测计划、装置说明、工艺流程信息、变更记录、采样计划、运营方排放报告、以往的核查报告、未解决发现事项的相关信息、前体物质核查报告、生产期间证据、用电证据、数据库、数据来源以及其他相关记录。
-
战略分析
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.
-
风险分析
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.
-
验证计划
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.
-
核查活动
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.
-
分析程序
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.
-
数据验证
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.
-
监测方法的验证
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.
-
对其他核查报告的依赖
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.
-
抽样
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.
-
实地考察
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.
-
处理错报、不符合项和违规情况
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.
-
独立技术审查
在发布核查报告之前，由一名未参与核查团队的独立审阅人审查内部核查文件和核查报告草案。该审查涵盖整个核查过程，确认相关程序是否得到正确遵循，评估是否已运用应有的专业谨慎和判断，并评估证据是否足以支持形成合理保证意见。
-
核查报告的认证
核查报告根据独立审查员的结论以及内部核查文件中的证据进行认证。认证工作由核查机构正式授权的人员负责。
-
内部核查文件
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.
-
核查报告和意见书
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.
-
范围限制
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.
-
未解决的非重大不符合项
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.
-
改进建议——无需咨询服务
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.
-
核证声明签发后发现的事实
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.
预验证准备情况评估
Before formal verification, SCS Global Services Europe B.V. can perform a pre-verification readiness assessment to evaluate whether the monitoring plan, monitoring methodology plan, emissions data, activity-level data, procedures and evidence are ready for formal third-party verification. This service identifies gaps, weaknesses and potential non-conformities before the formal verification engagement. It does not result in a verification opinion or assurance statement.
预验证评估包括：
- 完成在线 ETS备考自测
- 对监测计划、监测方法计划及审批状态的审查。
- 对源流、排放源、子设施边界及数据流活动的评估。
- 对选定的排放量计算结果、活动数据、能量流数据、计算因子及支持性证据进行核查。
- 对控制活动、IT/数据系统、记录保存、可追溯性及内部验证的评估。
- 识别数据缺失、潜在的重复计算、未解决的先前发现以及文件记录中的缺陷。
- 在正式核查之前，汇总观察结果并提出建议整改措施的准备情况报告。
经认证的欧盟碳排放交易体系（EU ETS）核查服务
Once accredited, SCS Global Services Europe B.V. will provide independent EU ETS verification services in accordance with the AVR and applicable monitoring and reporting rules. Verification services are intended to support submission of reliable reports to the competent authority.
- 欧盟排放交易体系（EU ETS）设施的年度排放报告核查。
- 为免费配额分配目的，对基准数据报告、新进入者数据报告和年度活动层级报告进行核查。
- 针对选定工业活动类别的核查覆盖范围，具体以认证证书中列明的范围为准。
- 在出具最终核查报告之前，需进行独立审查和认证。
- 清晰地报告错报、不符合项、违规情况、范围限制以及改进建议。
该服务SCS Global Services B.V.完成相应的认证流程后方可提供，且仅限于已获颁认证证书所涵盖的活动范围。
什么是欧盟排放交易体系（EU ETS）？
欧盟排放交易体系（ETS）是欧盟减少温室气体排放的主要工具。该体系在“总量控制与交易”框架下运行，即对纳入体系的活动总排放量设定上限，运营方必须持有并每年提交与经核查的排放量相等的排放配额。
哪些主体必须遵守欧盟排放交易体系（EU ETS）？
欧盟排放交易体系（EU ETS）适用于能源密集型行业（如石油、钢铁、水泥、铁铝、玻璃以及纸浆和造纸等行业的生产商）中受监管设施的运营方，以及某些航空活动。受监管设施必须监测排放量、提交年度排放报告（AER）、接受独立核查，并在监管规定的截止日期前提交足够的配额。
为什么监测、报告和核查（MRV）在欧盟排放交易体系（EU ETS）中如此重要？
健全的监测、报告和核查（MRV）机制确保了排放数据的准确性、透明度以及在整个系统内的可比性。独立核查是一项强制性要求，在维护欧盟排放交易体系（EU ETS）的完整性和有效性方面发挥着关键作用，同时使运营方能够证明其已履行监管义务。
SCS Global Services 欧洲公司在欧盟排放交易体系（EU ETS）合规方面发挥什么作用？
SCS Global Services B.V. 为温室气体（GHG）排放项目提供独立的核查服务。该组织目前正在拓展业务能力，并致力于获得相关认证，以便按照适用的欧洲监管要求开展欧盟排放交易体系（EU ETS）的核查工作。
SCS Global Services 欧洲公司在欧盟排放交易体系（EU ETS）核查员认证方面的进展如何？
SCS Global Services 欧洲于2026年底提交了成为欧盟排放交易体系（EU ETS）核查机构的认证申请，申请范围包括：
- 第4类活动——黑色金属的生产或加工；再生铝的生产；有色金属的生产或加工。
- 第8类活动——生产炭黑、氨、大宗有机化学品、氢气/合成气、纯碱和碳酸氢钠。
该举措体现了SCS Global Services长期致力于为受监管的运营商提供可靠、独立且技术严谨的验证服务。
在获得认证之前，SCS Global Services 欧洲公司能否为运营商提供支持？
是的。SCS Global Services 欧洲公司提供欧盟碳排放交易体系（EU ETS）准备和预核查服务，在正式核查之前对运营商的系统和数据进行独立评估。SCS Global Services 欧洲公司拥有涵盖欧盟各项监管计划（包括欧盟碳排放交易体系、碳边境调整机制、欧盟数据报告条例以及《可再生能源指令III》）的丰富经验，能够从预核查到最终核查，对温室气体相关的合规性保证采取一致的方法。
什么是欧盟排放交易体系（EU ETS）准备工具？
欧盟排放交易体系（EU ETS）准备度评估工具是由SCS Europe开发的一款免费的在线自评估工具。该工具可帮助运营方通过识别监测、报告和控制流程中的潜在缺口或不一致之处，评估其接受欧盟排放交易体系核查的准备情况。
什么是预验证？它有助于识别什么？
预验证是一项自愿性的、未经认证的服务，其实施采用与正式验证相同的技术标准，但不出具验证意见。该服务对运营方的排放监测和报告系统进行详细审查，旨在识别潜在的重大错报、监测计划或数据流中的薄弱环节，以及与遵守《欧盟排放交易体系监测与报告条例》（MRR）相关的风险。
及早识别这些问题，有助于更清晰地了解验证准备情况及潜在的合规风险。
欧盟排放交易体系（EU ETS）说明会包含哪些内容？
作为预验证服务的一部分，SCS Global Services 欧洲公司为安装运营商和负责人员提供信息说明会。说明会将概述以下内容：
- 欧盟排放交易体系的原则与要求
- 法律义务与时限
- 监测、报告和核查流程
- ETS 验证过程中常见的发现
目的是确保各团队清楚了解需求、时间表以及验证要求。
欧盟排放交易体系（EU ETS）的服务是如何定价的？
欧盟排放交易体系（EU ETS）服务的定价采取个案处理的方式，具体取决于活动类别、设施的规模和复杂程度、数据质量以及所需服务的范围（例如，准备情况评估或预核查）等因素。这种做法确保服务范围恰当，并符合监管要求。
运营商应如何入手？
运营方可首先使用免费的欧盟碳排放交易体系（EU ETS）准备度评估工具，评估其当前的准备状况。对于希望进行进一步评估的运营方，SCS Global Services Europe 提供独立的预核查服务，可就核查准备情况提供详细分析。
索取资料
准备开始或需要更多信息？ 与我们联系。