The Evaluation team
This section concerns the people who will carry out the assessment of a Bilan Carbone®, compliance monitoring with the CSRD’s ESRS E1 standard, or a critical review ofs BEGES-R.
Assessment team composition
The entire evaluation team is trained in the Bilan Carbone® method and is a member of Association for Low Carbon Transition (ABC). The Evaluation team is led by an evaluation project manager. It is trained and certified in balance sheet evaluation. The prerequisites for taking this training are stated later in this section.
The evaluation process may be carried out by the evaluation project manager alone or accompanied by one or more people, provided that each of the following required competencies is met by at least one member of the team:
Appraisal expertise : to be up to date with one's training in balance sheet assessment, proposed by the Association for Low Carbon Transition (ABC) and the partner training organizations, and to be certified to the evaluation of balance sheets. This requirement is met at least by the project manager himself;
Climate expertise : be up to date with training in the Bilan Carbone® method and have completed, over the last 3 years, at least 1 Bilan Carbone®;
Optional - In order to be able to provide limited assurance : support, by a chartered accountant carrying out the assessment assignment in compliance with their professional standard, or by an accredited person.
Principles of the assessment team
It is imperative that the people carrying out the assessment have not participated in the process of preparing the report to be assessed.
The standard ISO 14066:2023 specifies the competence requirements for environmental management verification teams, including greenhouse gas inventories, and introduces, for verifiers, the following principles, which are used in the assessment of Bilan Carbone®:
This standard also defines the general and technical knowledge necessary for an auditor to carry out a Verification mission for GHG emissions.
We emphasize here the necessary independence of the people involved in the assessment of GHG emissions reports from those who have carried out these reports. The Association for Low Carbon Transition (ABC) must be informed of any conflict of interest for the assessment of Bilans Carbone®.
Training in balance sheet evaluation
Association for Low Carbon Transition (ABC) will propose starting in 2025 des training for experts wishing to carry out assessments or critical reviews of BEGES-R, BR-CSRD and Carbon Footprints®.
Some prerequisites are required in order to take this training:
Be up to date with one's training in Bilan Carbone®
Have completed at least 1 Bilan Carbone® in the last 3 years
Becoming a member of the Association for Low Carbon Transition (ABC)
Certifications for balance sheet assessment
The evaluation project manager must be certified in balance sheet assessment.
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