1.1 - Define your Bilan Carbone® maturity level

What is the current and desired maturity level of the organization regarding its Bilan Carbone® approach?

To define the maturity level of an organisation in terms of carbon accounting and its positioning on the low-carbon transition pathway:

• Is the organisation carrying out its first or nth Bilan Carbone®?

• What are the expectations internally and externally?

• What resources are available?

• Will this be a first or nth awareness-raising exercise on planetary challenges?

There is a gradient of maturity levels, from the beginner organisation to the most experienced. To accommodate this diversity, the Bilan Carbone® method is structured into 3 main maturity levels (Initial, Standard and Advanced), which are presented here.

It is strongly recommended to read the content of the higher maturity levels, even if they do not immediately apply to your organisation, because, in a logic of continuous improvement and progression, certain specific points from higher levels may already be sought and achieved.

Figure 1.1.1: Progression diagram of the Bilan Carbone® and maturity levels

🌐 English version of this image.

Initial Level: A first Bilan Carbone®

The organisation's objective is to engage certain key teams in carrying out a first accounting of its GHG emissions, and to establish a simple transition plan associated with short-term objectives. One of the goals of this first transition plan will be to renew the approach by targeting a Standard-level Bilan Carbone®.

Hierarchical involvement and governance of the carbon topic are emerging.

In general, this level is suited to a beginner organisation or a small structure with limited resources, carrying out its first Bilan Carbone®, wishing to comply with the regulatory GHG report (BEGES-r), or the Diag Décarbon'action.

⏳[WIP] Testimonials: a feedback report from an Initial Bilan Carbone® will be available here soon.

Standard Level: A Bilan Carbone® with actions targeting all emissions

The objective of a Standard-level Bilan Carbone® approach is to carry out an exhaustive accounting of its emissions, with a view to establishing a comprehensive, quantified transition plan including medium-term objectives. All stakeholders will be engaged, whether internal or external to the organisation.

Hierarchical involvement and governance of the carbon topic are increasingly integrated.

This is the Bilan Carbone® as it has historically been carried out, and it concerns the majority of organisations. A Standard-level Bilan Carbone® is typically an improved renewal of a previous Initial-level approach.

⏳[WIP] Testimonials: a feedback report from a Standard Bilan Carbone® will be available here soon.

Advanced Level: A Bilan Carbone® driving a genuine transition strategy

An Advanced-level Bilan Carbone® is characterised by an in-depth accounting of the most significant emission categories.

Between two renewals of the Bilan Carbone® (or during the approach), the organisation has developed a transition risk and opportunity analysis to complement its Bilan Carbone® approach.

Between two renewals of the Bilan Carbone® (or during the approach), the organisation has developed a genuine low-carbon transition strategy (possibly via ACT Step-by-Step or other equivalent methods). The organisation can amend it and monitor its evolution through the regular renewal of the Advanced-level Bilan Carbone®.

The Bilan Carbone® serves as an internal management and steering tool for the organisation's GHG emissions. Carbon indicators feed into the organisation's overall strategy. For an Advanced level, it is relevant to implement analytical carbon accounting to obtain insights by responsibility perimeter, enabling the organisation's Bilan Carbone® to serve as a decision-making tool.

The transition plan is quantified and sets a long-term emission reduction objective, or even a business model transformation, supported by a decarbonisation pathway scheduled over the short, medium and long term. All stakeholders are engaged.

The Advanced-level Bilan Carbone® makes it possible to meet the majority of the requirements of CSRD ESRS E1.

Hierarchical involvement and governance of the carbon topic are priorities for the organisation.

This level concerns the most mature organisations on low-carbon transition challenges, with dedicated internal resources. Bilan Carbone® assessments or organisational strategy assessments can confirm this maturity.

⏳[WIP] Testimonials: a feedback report from an Advanced Bilan Carbone® will be available here soon.

Requirements applicable to the entire Bilan Carbone® approach for each maturity level

Determining the organisation's maturity level

At the launch of the approach, the organisation must choose an appropriate maturity level and comply with the corresponding requirements.

• The organisation may directly target the level corresponding to its objectives, needs and maturity, without necessarily starting with the Initial Level.

• The organisation must progress in terms of maturity with each iteration of the approach, but this does not necessarily mean reaching a higher level.

A maturity questionnaire is available, enabling a quick assessment of an organisation's maturity level at the launch of the approach. It is not intended to be exhaustive, but provides an initial indication of the appropriate maturity level to target during the approach:

Maturity questionnaire, to be completed prior to the Bilan Carbone® approach

Comparison of maturity level criteria for the continuous improvement of the Bilan Carbone®

The table below aims to provide an overview of the requirements for each of the three maturity levels. This table is not exhaustive and remains generic, with each point subsequently detailed in the method through a dedicated sub-section.

The use of the terms Initial, Standard and Advanced Bilan Carbone® in the organisation's communications is conditional on compliance with all the criteria of that level. However, the organisation may highlight the points on which it has gone further than what is required for its level, in particular through the assessment of its Bilan Carbone®.

Figure 1.1.2: Comparison of maturity level criteria for the continuous improvement of the Bilan Carbone®

🌐 English version of this image.

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Do you have a question about the content? Consult the FAQ. The method is a living document and therefore subject to change (clarifications, additions): find the change log here.