> For the complete documentation index, see [llms.txt](https://www.bilancarbone-evaluation.com/llms.txt). Markdown versions of documentation pages are available by appending `.md` to page URLs; this page is available as [Markdown](https://www.bilancarbone-evaluation.com/guide-devaluation-des-bilans-en/process/process-devaluation-des-bilans.md).

# Evaluation process for assessments

## The process of assessing financial statements is structured in three main stages, involving different stakeholders:

*Some* [*infographics* ](#processus-pour-les-evaluateurs)*presented further down on this page illustrate the processes specific to organizations and assessors.*

1. **Evaluator training and certification:**
   * Training offered by **l'Association for Low Carbon Transition (ABC) et the partner training organizations**, and certification by AFNOR Certification. The prerequisites for taking the training will be explained in the subsection "[Evaluation team](/guide-devaluation-des-bilans-en/process/lequipe-devaluation.md)". After the training and certification, the tools necessary for the process are provided to the assessors by the Association for Low Carbon Transition (ABC)
   * Evaluator registration in **the public directory of evaluators**. This directory is accessible via the [site de l'Association for Low Carbon Transition (ABC)](/guide-devaluation-des-bilans-en/resources/bibliographie.md#abc-association-pour-la-transition-bas-carbone)
2. **The assessment:**
   * Signature of the **tripartite contract** between the assessment team, the Organisation and the Association for Low Carbon Transition (ABC). Transfer of items and documents necessary for the assessment (All of the documents to be provided are specified in the [Bilan Carbone® methodological guide](/guide-devaluation-des-bilans-en/resources/bibliographie.md#guide-methodologique-bilan-carbone-r), they must be submitted before the start of the assessment and must be written in a language understood by the assessment team)
   * **Evaluation**, according to the procedures described in this guide and further details are provided in the[tool](/guide-devaluation-des-bilans-en/resources/bibliographie.md#outil-devaluation-des-bilans) provided to certified assessors. The skills required to carry it out, as well as the possible interventions, are described in the subsection "[Evaluation team](/guide-devaluation-des-bilans-en/process/lequipe-devaluation.md)"
   * At the end of the process, the evaluator transmits Evaluation result as well as the completed evaluation tool to the Association for Low Carbon Transition (ABC). Once the result is received, the Association for Low Carbon Transition (ABC) transmits the**evaluation certificate** to the Organisation whose balance sheet was assessed.
3. **Administrative Monitoring**
   * The result then allows the database to be updated **OCCF** which will share the assessments that have been evaluated
   * The Organisation will be able to **communicate** on the evaluation result of its Bilan Carbone® while respecting the [Communication guide de l'Association for Low Carbon Transition (ABC)](/guide-devaluation-des-bilans-en/resources/bibliographie.md#guide-de-communication-de-labc). The Organisation is, however, not obliged to communicate about the result obtained.

{% hint style="warning" %}
Under no circumstances will it be possible to communicate externally about a result obtained in Self evaluation or through the assessment of the report carried out by a person **untrained and certified** for the assessment of Bilan Carbone®. A directory of authorized experts (trained and certified) can be found on the [site de l'Association for Low Carbon Transition (ABC).](/guide-devaluation-des-bilans-en/resources/bibliographie.md#abc-association-pour-la-transition-bas-carbone)
{% endhint %}

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## Process for reviewers

<figure><img src="/files/88eaaff79cd6d50fb9f340c2d1b2180fbaf54606" alt=""><figcaption><p>Overall evaluation process for evaluators</p></figcaption></figure>

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## Process for organizations having their balance sheet assessed

<figure><img src="/files/9ba884e37f1c6993f75bc7aa050371a17ae480ec" alt=""><figcaption><p>Global assessment process for organizations</p></figcaption></figure>

*To have one’s balance sheet assessed, it is necessary to sign a **tripartite contract** with a certified assessor and the Association for Low Carbon Transition (ABC), which sets the scope of the assignment as well as confidentiality commitments.*\
\&#xNAN;*For more information on this topic, you can contact the Association for Low Carbon Transition (ABC) via its contact form.*