Information to be assessed

In this section, the practical procedures and the means to be implemented to assess the information available in the reports and their accuracy are presented. This information is further detailed in theassessment tool in order to harmonize practices among evaluators.

Depending on the expectations of the Organisation or Legal entity that prepared its report, 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 inventory

• Check compliance with the requirements of the CSRD ESRS E1 (instructions for this check are in the appendix)

• Several or all of the above

The use of the term Bilan Carbone® of level Initial, Standard and Advanced in the Organisation's Communication is conditional upon compliance with all of the criteria of this Maturity level.

On the other hand, it is possible for the Organisation to highlight the points on which it went further than what is required for its Maturity level.