The Evaluation and Corporate Controlling Division (E+C Division) is the main unit in charge of independent evaluation activities at SDC. The Evaluation Policy 2013 provides an overview of the evaluation architecture in SDC and a framework for evaluation standards. The Strategy 2016-2019 for Independent Evaluation provides information on challenges to be met, lessons learned and sets out the strategic objectives and results expected for the period 2016-19. The SDC also distinguishes external from internal evaluation. The Evaluation Policy mandates the E+C Division to conduct external evaluations, while the Operational Line Units are mandated to conduct internal evaluations.

Other duties of the E+C Division are to participate in international joint evaluations representing SDC; disseminate the evaluation results to the public and parliamentary commissions; and ensure transparent access to results. The Division also contributes to strengthening the evaluation capacities within SDC. Furthermore, E+C is in charge of conducting strategic controlling and elaborates regular steering reports for the Board of Directors.

The E+C Division is part of the Staff of the Directorate positioned right under the SDC Directorate. The Head of the Division directly reports to the Board of Directors (led by the Director General). SDC has a dedicated Quality Assurance Unit that advises the Operational Line Units on conceptual and methodical aspects for internal evaluations and also provides training.