WEETRA reviews conclude through eight defined Determination statuses. Each status records the observed evidentiary state and preserves the reasons behind the conclusion.
The references below separate what the law requires from how WEETRA structures evidentiary review and from controls that WEETRA adds for robustness. The status records the state of the reviewed evidence at the defined cut-off and remains tied to that scope.
Version references, Evidence Manifests and SHA-256 integrity references are additional WEETRA controls used to strengthen reconstruction and integrity alongside the regulatory requirements.
Official sourceRegulation (EU) 2023/956 · Art. 7(5)-(6) · Annex V · Art. 19(2)
Records supporting embedded-emissions calculations must be sufficiently detailed for verification and later review, and retained until the end of the fourth year after the relevant declaration year.
WEETRA tests whether the reviewed corpus preserves the source, fact and period relationships needed to reconstruct the evidentiary state later.
Version references, Evidence Manifests and SHA-256 integrity references are additional WEETRA controls used to strengthen reconstruction and integrity alongside the regulatory requirements.
Official sourceWEETRA internal governance boundary · statutory CBAM functions remain separately defined
“WEETRA Determination” is the institute’s internal review term for a controlled evidentiary conclusion. Regulatory verification, declaration responsibilities and authority decisions remain separate statutory functions.
WEETRA uses controlled Professional Review and locking to state what the reviewed evidence supports, blocks or leaves unresolved within the mandate.
Status taxonomy, Evidence Map, Contradiction Register, Remediation Register, locked states and integrity references are WEETRA governance mechanisms.
Official sourceRegulation (EU) 2023/956 · Art. 8 · Annex VI · Implementing Regulation (EU) 2025/2546 · Arts. 5-6 and Annex
Where actual emissions are used, the CBAM framework requires verification by an accredited verifier. Implementing Regulation 2025/2546 specifies materiality levels and minimum verification-report information.
WEETRA reviews and structures the documentary basis before regulated verification. The accredited verifier then performs its own procedures and reaches an independent conclusion.
WEETRA Review Levels define different depths of documentary examination; regulated verification remains a distinct statutory function.
Primary legal texts prevail. Commission guidance is explanatory and is identified separately from binding law.
A score invites comparison and implies a threshold. An evidentiary environment has neither. It has a state, and that state can be described precisely.
A percentage would suggest that evidentiary robustness is a continuous quantity that can be averaged, as if a strong performance in one domain offset a critical gap in another. It does not. A single missing piece of critical evidence can determine the defensibility of an entire position, regardless of how well-documented the remainder of the file may be.
Statuses therefore describe the observed state of the file. Where a review is blocked, the status says what blocks it.
| Status | Meaning | What this means for the file |
|---|---|---|
| Determination ready | The review reached a determination on the perimeter examined. | No identified blocker prevents issuance of the applicable Determination for the reviewed scope. |
| Determination ready, source limited | A determination was reached, but parts of the perimeter rest on sources that do not permit a full conclusion. | A Determination can be issued. identified aspects remain bounded by the sources available. |
| Blocked by critical contradiction | The record conflicts with itself on a material point, and the conflict must be resolved before a determination is possible. | Competing evidence materially affecting the conclusion must be resolved before proceeding. |
| Blocked by missing critical evidence | Evidence required to support a material position is absent from the file. | A necessary claim cannot be established until the specifically identified evidence is obtained. |
| Blocked by computation suspension | A calculation cannot be carried out or reproduced on the basis of the material available. | The calculation cannot be reproduced on the material available. the computation stays suspended. |
| Professional review required | A defined issue requires professional judgement before the file can advance. | An authorised reviewer must examine the issue before the status can be settled. |
| Not locked | The deliverable has not been fixed and fingerprinted. its content may still change. | The deliverable is not yet fixed or hashed. its content can still change. |
| Locked for reporting | The deliverable is closed, timestamped and fingerprinted, and can be checked against its record. | The content is fixed, timestamped and hashed, and can be compared with its record. |
A blocking status records that the material currently available does not yet support a defensible Determination. It gives the organisation a precise point to address while there is still time to act.
Determination ready applies to the perimeter examined and the depth commissioned, and remains tied to that reviewed corpus.
These statuses express WEETRA’s internal evidentiary conclusion within the agreed mandate. Regulatory decisions, certification functions and authority treatment remain with the legally competent actors.
A final Determination stays tied to the documents, material facts, source relationships, contradictions, limitations and clarifications relied upon at the time it was made. That link is what lets a Determination be reopened and explained later. The preservation approach is set out under
WEETRA’s Determination complements these roles by documenting what the reviewed evidence supports within the agreed mandate. Accredited verification, where required, remains the independent statutory function of the verifier. Mandate & Responsibilities
According to Level and mandate, the package may include the Determination Report, Evidence Map, Document Register, Fact Register, Contradictions & Limitations, Remediation History, Human Review Record, Evidence Manifest and Integrity References.
The value lies in preserving what was received, relied upon, conflicted, changed and retained so the file can still be explained years later.
