The 31st of January was the term for the upload in the CBAM Registry of the first declaration under the CBAM system for many European companies. 
Without any doubt, the Carbon Border Adjustment Mechanism is a revolutionary tool, but at the same time complex and need the collaboration of many subjects. In particular, when the second step will come into force, it will also require the involvement of verification body to verify the consistency of data declared. 
In this framework, it is interesting to understand and know the different perspectives of the actors in the CBAM. First of all, the companies which has the responsibility for what they declare, and they need to find new way to collaborate with the supplier in order to have the necessary information. Then, the consultant that support many companies in this complex task. Then, the voice of the accreditation body outside the European Union, situated in the countries where the suppliers are, but at the moment excluded from the possibility to accredit verification bodies that could operate for the verification of the data directly on supplier’s countries.  
CBAM is only one tool, but comprehend many, different, perspectives.