📖Table of contents
Introductory section serving as a reminder of the issues of Bilan Carbone® assessments and Regulatory GHG Assessment, it also introduces the stakes and the interest of their evaluation.
⚙️Process
This section presents an infographic detailing the steps of the evaluation process, from the training of evaluators to the publication of results. This section also sets out the principles and skills required to form the evaluation team, as well as the required trainings and certifications.
Structure of the evaluation approach
This subsection presents the steps that make up an assessment evaluation approach.
Evaluation report and supporting documents
This subsection presents the different formats of the evaluation report and the expectations regarding its completion, as well as the supporting documents to be attached to the report. More precise instructions on certain information expected when completing the report are given in the Report completion.
This is followed by explanations on what is to be checked and validated for each item to be assessed during the process. This is divided into three parts:
Assessment of prerequisites and self assessment: evaluation of compliance with fundamental requirements and verification of the availability of information necessary for the evaluation
assessment of methodological compliance: evaluation of the conformity of the assessment with the various methodological requirements, for the different frameworks
evaluation of orders of magnitude, coherence and relevance: taking a step back from the information meeting the methods' requirements (coherence of the assessment, relevance of the transition plan, among others...)
At the end of the guide, you will find a "Bibliography" section and a "Glossary" section.
Theannex 1 presents the content of a blank evaluation report. The evaluation carried out by a trained and certified evaluator is not to be filled in this document, since it will go through a tool specific and a dedicated platform.
Theannex 2 presents the instructions and content of a report for checking compliance with the ESRS E1 requirements of the CSRD standard.
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