Information to be assessed

This section presents the practical arrangements and means to be implemented to assess the information available in the assessments and their veracity. These details are further developed in the evaluator's memo.

The structure of this section is identical to that of the evaluation report to guide its completion.

Depending on the expectations of the organisation or legal entity that carried out its assessment, several tables may be completed to:

• Assess compliance with the requirements and/or the maturity level of a Bilan Carbone®

• Assess compliance with the requirements of a Regulatory GHG Assessment

• Verify compliance with the requirements of the CSRD ESRS E1 (instructions for this check can be found in the appendix)

• Several or all of the above

The use of the term Bilan Carbone® at level Initial, Standard and Advanced in the organisation's communications is conditional on meeting all the criteria of that level.

However, the organisation may highlight the points on which it has gone further than what is required for its maturity level.