A WEETRA review connects the evidence examined, the facts relied upon, the contradictions and limitations identified, the clarifications or remediation undertaken and the final Determination. The outcome is not only a report. It is a preserved, reviewable evidentiary state.
The references below separate what the law requires from how WEETRA structures evidentiary review and from controls that WEETRA adds for robustness. This is particularly important where a later reviewer must understand not only the conclusion, but the exact documentary state that existed when it was reached.
Version references, Evidence Manifests and SHA-256 integrity references are WEETRA controls. The Regulation does not prescribe those specific tools.
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 WEETRA controls. The Regulation does not prescribe those specific tools.
Official sourceRegulation (EU) 2023/956 · Art. 10(5)-(6)
Registered non-EU operators must retain verification reports and calculation records for four years, with sufficient detail for verification and review.
WEETRA can map operator, installation, period and evidence relationships so disclosed information can be examined in context.
Official sourceWEETRA internal governance boundary · not a statutory CBAM function
The CBAM legal framework does not prescribe a function called a “WEETRA Determination”. 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.
Primary legal texts prevail. Commission guidance is explanatory and is identified separately from binding law.
WEETRA structures the evidentiary record behind a regulatory Determination. It links the documentation examined, the facts relied upon, the contradictions, the limitations and the clarifications or remediation undertaken to the final conclusion.
Depending on the review level and mandate, the process can make it possible to demonstrate
The following is the WEETRA reference model. The depth of each stage, and the deliverables attached to it, depend on the agreed review level and contractual scope.
Documents enter through the controlled workflow. A SHA-256 hash is calculated at ingestion, and each file is recorded with its filename, size, type, uploader and server timestamp.
Each file becomes a registered evidence record. Records are append-only. A later correction is linked to the original through a supersedes reference rather than replacing it.
Material facts are extracted or recomputed where appropriate and kept tied to the source that supports them.
Structured controls run across and within the evidentiary domains, comparing declared, extracted and, where possible, recalculated values.
Where the record conflicts with itself, or a source cannot carry a claim, the contradiction or limitation is recorded rather than smoothed over.
When the mandate provides for it, requests for clarification or correction are issued, and their outcomes are recorded.
Where professional judgement is required, an authorised reviewer examines the relevant evidence and unresolved conditions before WEETRA issues any Determination. No conclusion is assigned automatically.
Only an authorised reviewer holding the required review authority may lock a Determination. The locked state records the reviewer identity and role, the timestamp, the Determination, its reasoning, the relevant version references and the integrity references.
Depending on the level, a versioned Evidence Manifest and a Determination Package are assembled and preserved, linked to the exact versions relied upon.
A file presented later can be compared against a recorded reference hash to confirm whether it is the same version.
No evidence is silently replaced, and no historical version is overwritten.
Depending on the review level and mandate, the package may include
Each locked determination stays linked to the exact versions of the facts and evidence relied upon at the moment of decision.
The report communicates the conclusion.
The Determination Package preserves the basis from which that conclusion can be reconstructed.
The package is built in two usability layers. One written to be read, one preserved to be reconstructed.
Composition depends on review level and contractual mandate.
Not every review level receives every internal register. Scope depends on review level and contractual mandate.
A review does not follow a single perfectly linear path. A control may support a fact, expose a contradiction, reveal a source limitation or leave a gap unresolved. What follows is the reference structure, including the branches a file may actually take.
Reference structure. The applicable path depends on review level and mandate
SHA-256 lets a presented file be compared with a recorded reference hash.
A matching result confirms that the presented file has the same byte sequence as the referenced WEETRA file. A non-matching result indicates that the presented file is not identical to that reference version.
A mismatch can come from editing, format conversion, re-saving, replacement, corruption, or the use of another version. It is a difference in bytes, nothing more, and it is read as such.
The package may help an organisation
The package may be presented or relied upon as an organised evidentiary record, subject to the applicable legal framework, confidentiality rules and the recipient's own assessment.
The Determination Package preserves the documentary basis, review history, identified limitations and remediation state that may be relevant when preparing for or responding during independent verification. The accredited verifier then performs its own regulated procedures and reaches its own conclusion.
Organised in this way, the package may help address questions such as
Illustrative example. Not a score, not a rating, and not a WEETRA determination
| Element | Documentary state | Evidence reference | Open issue | Remediation status |
|---|---|---|---|---|
| Installation identity | Documented | EV-014 | None recorded | Not required |
| Reporting period | Documented | EV-002 | None recorded | Not required |
| Monitoring basis | Partially documented | EV-021 | Method description incomplete | Clarification requested |
| Actual / default value basis | Documented | EV-023 | None recorded | Not required |
| Precursor linkage | Source limited | EV-031 | Supplier records incomplete | In progress |
| Verification report availability | Not provided | , | Document not supplied | Requested |
| Verification-period alignment | Not assessable | , | Depends on document above | Pending |
| Verifier identity | Not provided | , | Document not supplied | Requested |
| Accreditation / scope evidence | Not provided | , | Document not supplied | Requested |
| Open documentary issue | Recorded | CR-004 | Contradiction between two sources | Professional review required |
The states above are textual records of a documentary situation at a point in time. They are not a score, a rating or a percentage, they are not a WEETRA determination on verification, and they do not predict or bind the conclusion of an accredited verifier.
A complete client-facing Evidence Manifest is not automatically included.
The levels describe the depth of review and package construction. They are not quality grades, and they do not represent increasing guarantees of regulatory acceptance.
Documented Evidentiary Due Diligence is WEETRA’s method for preserving a reviewable evidentiary state. The Determination Package records the review performed, the evidence available, the limitations identified and the conclusion reached at a defined cut-off. Regulatory, legal, customs and accredited-verification responsibilities remain with the actors empowered to exercise them. Mandate & Boundaries →
WEETRA helps organisations move from scattered documentation to a structured, reviewable and preserved determination record.
