📖Table of contents

📍Issues and evaluation

Introductory section serving as a reminder of the issues of the Bilan Carbone® and Regulatory GHG Assessment, it also introduces the issues and the value of their evaluation.

⚙️Process

This section presents two infographics detailing the stages of the overall process followed by evaluators and the one followed by organizations having their assessment evaluated. from the training of evaluators to the publication of results. This section also presents the principles and skills required to form theevaluation team, as well as the required training and certifications.

🧭Evaluation instructions

Structure of the evaluation approach

This sub-section details the steps in the assessment evaluation approach.

Evaluation report and supporting documents

This sub-section describes the different formats of the evaluation report, the expectations regarding how it should be completed, as well as the supporting documents to be attached. More detailed instructions on certain information to be entered are specified in the part Completing the report.

☑️Information to be evaluated

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

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

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

• the evaluation of orders of magnitude, consistency and relevance: taking a step back from the information meeting the requirements of the methods (consistency of the assessment, 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 content of a blank evaluation report. The evaluation done by a trained and certified evaluator is not to be filled in in this document, since it will go through a tool specific and a dedicated platform .

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