Orders of magnitude, consistency and relevance
This step makes it possible to take a step back from the information responding to the methods' requirements. Note that the evaluator's memo will be particularly useful during this step of the approach in order to deepen certain information and harmonize practices between different evaluators.
Accounts publication
The publication of accounts allows the evaluation team to become aware of them in order to determine their consistency with the sector of activity and the size of the organisation or legal entity, among other elements.
The evaluation team checks here:
that the activity data and emission factors used are available for all assessment categories
that the emission factors used come from reliable databases (if not, go into the details of their sources and calculations)
that the assumptions made during the calculations and preparation of the assessments are explained and justified
Assessment consistency
The evaluation team, having expertise in carbon accounting and more particularly in the organisation's or legal entity's sector of activity, checks the consistency of the assessed assessment:
Are the orders of magnitude of results coherent with the organisation's sector of activity and its size? For this the evaluation team may refer to theOCCF and to sector guides or resources that it finds relevant (indicating which ones).
Are the chosen organisational and operational boundaries coherent given the organisation's activity? Is the GHG profile complete and do the most important data seem correct? (If errors are suspected or found, a deeper analysis of the activity data and their sources should be carried out)
Is the risk analysis sufficient and adapted to the organisation's sector? The evaluation team analyses the approach carried out by the organisation for its risk analysis:
has a typical SWOT diagram or equivalent been produced?
was the organisation supported by an expert on the subject?
Relevance of the Transition Plan
The actions, objectives and trajectory of the transition plan are evaluated elsewhere. The core of the evaluation here is to take a step back from the presented transition plan:
Does it respond to the issues identified during the preparation of the assessment?
Are the objectives coherent with those given by the SNBC ? theParis Agreement ? the European Union?
Have the resources put in place, or planned, for implementing the transition plan been clearly determined and do they seem sufficient? Are they coherent with the size of the organisation?
Other questions and references may be used depending on what the evaluation team finds relevant.
Non-conformity findings
In this box, the evaluation team notes evaluated criteria that were not respected during the preparation of the assessment, as well as points of vigilance.
Recommendations should not appear in the evaluation report. However, these findings can help the organisation progress in its low-carbon transition approach.
This information can also be used during the next evaluation.
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