📖Table of contents

📍Issues and assessment

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 assessment 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 training and certifications.

🧭Evaluation instructions

Structure of the evaluation approach

This subsection outlines the steps that make up a bilan 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 filling in the report are given in the Report completion.

☑️Information to be assessed

This is followed by explanations of what is to be checked and validated for each point to be assessed during the process. This is divided into three parts:

• the assessment of prerequisites and the self assessment: evaluation of compliance with fundamental requirements and verification of the availability of information necessary for the evaluation

• the assessment of compliance with the methodology: evaluation of the conformity of the bilan with the various methodological requirements, for the different frameworks

• the assessment of orders of magnitude, coherence and relevance: taking a step back from the information that meets the requirements of the methods (consistency of the bilan, relevance of the transition plan, among others...)

🧰Resources

At the end of the guide, you will find a "Bibliography" section and a "Glossary" section.

💼Appendices

Theappendix 1 presents the contents of a blank evaluation report. The evaluation carried out by a trained and certified evaluator is not to be completed in this document, as it will go through a tool specific and a dedicated platform.

Theappendix 2 presents the instructions and content of a compliance review report for the requirements of the ESRS E1 standard of the CSRD.