Proceedings

eallocation of the resources needed to assure the correct payments of the auditor’s
activities). In both cases mentioned above (evaluation by an internal board or an
external board), the model would require a national or regional coordination achieved
by a public institution (a central or local administration).
2) Defining the evaluation process phases.
This point concerns the freedom of joining the evaluation process in the early on: the
freedom of choice should be limited to the years after the first evaluation accession in
order not to enforce the “budget policies” of the environmental and social
performances (see Figure 3.).
Figure 3. Theoretical framework of the evaluation process phases
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