> For the complete documentation index, see [llms.txt](https://www.bilancarbone-methode.com/llms.txt). Markdown versions of documentation pages are available by appending `.md` to page URLs; this page is available as [Markdown](https://www.bilancarbone-methode.com/english/2-scope-of-the-approach/2-introduction-a-lidentification-des-perimetres.md). # 2 - Introduction to scope identification

Source: Freepik

The boundary identification step aims to frame the emissions that will be accounted for. The Bilan Carbone® is **transparent** regarding the boundaries considered. The organisation must define: * Step 2.1: the [accounted emissions](/english/2-scope-of-the-approach/2.1-les-emissions-comptabilisees-dans-un-bilan-carbone-r.md), which are at minimum the induced emissions (pillar A). * Step 2.2: the scale of carbon accounting: as a reminder, this methodological guide applies at the scale of an organisation, so this involves framing the [**organisational**](/english/2-scope-of-the-approach/2.2-perimetre-organisationnel.md) **boundary**. * Step 2.3: the temporality of the assessment: this involves framing the [**temporal**](/english/2-scope-of-the-approach/2.3-perimetre-temporel.md) **boundary**. * Step 2.4: the identification and mapping of emission sources, enabling the framing of the [**operational**](/english/2-scope-of-the-approach/2.4-perimetre-operationnel.md) **boundary**. * Step 2.5: the identification of [transition risks and opportunities](/english/2-scope-of-the-approach/2.5-identification-des-risques-et-opportunites-de-transition.md).

Figure 2: Boundaries of the approach

🌐 [*English version*](https://abc-transitionbascarbone.fr/wp-content/uploads/2025/11/Boundaries-of-the-approach_Perimetres-de-la-demarche--scaled.png) *of this image.* ## Glossary relating to the identification of Boundaries All terms relating to the boundary identification steps are explained in the [glossary](/english/annexes/glossaire.md). They are recalled below: * Induced, avoided or sequestered emissions: These are respectively the organisation's emissions (direct or indirect), the emissions of other stakeholders that the organisation enables to be reduced, or the emissions that the organisation enables to be sequestered. * Scale of carbon accounting: Four main [scales](/english/introduction-to-the-low-carbon-transition/quelle-integration-du-bilan-carbone-r-au-sein-dune-demarche-de-transition-bas-carbone.md#id-1-les-differentes-echelles-de-comptabilite-carbone) are generally distinguished: Territory, Individual, Product, Organisation. * Organisational boundary: The set of sites, facilities and equipment taken into account during the organisation's carbon accounting exercise. * Temporal boundary: The specific time period for the organisation's carbon accounting exercise. * Operational boundary: The set of emission sources taken into account during the organisation's carbon accounting exercise, as well as their breakdown by emission category. * Significance: It is acknowledged that certain sources of indirect GHG emissions, within an organisation's operational boundary, do not contribute significantly to the total indirect emissions. For an emission to be considered significant, it must meet at least one of the [significance criteria](/english/annexes/glossaire.md#s). The notion of significance can be useful for setting priorities during accounting, when choosing actions or when monitoring results. * Emission source: A physical unit or process releasing greenhouse gases (GHGs) into the atmosphere. * Emission category: A grouping of GHG emissions from several homogeneous emission sources. The Bilan Carbone® nomenclature uses the terminology of emission categories. Other standards may use the terminology of scopes or emission categories. [Correspondence links](/english/4-accounting/4.5-profil-demission.md) are possible. ## Governance relating to the identification of Boundaries The governance of the boundary identification step is part of the [overall governance](/english/1-scoping-the-approach/1.2-definir-le-pilotage-de-la-demarche-bilan-carbone-r.md) of the Bilan Carbone® approach presented previously. It is the Coordinator who oversees the identification of boundaries. ## Requirements relating to the identification of Boundaries As a **reminder**, here is the [summary of requirements](/english/1-scoping-the-approach/1.1-definir-son-niveau-de-maturite-bilan-carbone-r.md#comparatif-des-criteres-des-niveaux-de-maturite-pour-lamelioration-continue-du-bilan-carbone-r) and recommendations for each of the maturity levels. These criteria are explained in detail in the following subsections. {% tabs %} {% tab title="Beginner level" %} #### Boundary * E: Operational boundary * E1: The assessment must take into account all direct emissions and between 80% and 100% of the organisation's indirect emissions. * F: Identification of emission sources * F1: The identification of emission sources must be done via a flux mapping. * G: Identification of physical and transition risks * G1: The organisation identifies the various risks linked to climate change (physical risks, transition risks). {% endtab %} {% tab title="Standard level" %} #### Boundary * E: Operational boundary * E2: The operational boundary includes all direct and indirect emissions of the organisation. * F: Identification of emission sources * F2: The identification of emission sources must be done via a flux mapping. * G: Identification of physical and transition risks * G2: The organisation identifies the risks specific to it, and formalises a link with the flux mapping to problematise vulnerabilities. {% endtab %} {% tab title="Advanced level" %} #### Boundary * E: Operational boundary * E3: The operational boundary includes all direct and indirect emissions of the organisation. * F: Identification of emission sources * F3: The identification of emission sources must be done in a flux mapping or an analytical mapping. * G: Identification of physical and transition risks * G3: The organisation carries out or has carried out (resulting from pre-existing or complementary work) a genuine analysis of the physical and transition risks that concern it, and quantifies the effects that these risks may have on its entire value chain. {% endtab %} {% endtabs %} ## Deliverables relating to the identification of Boundaries The information and Deliverables obtained at the end of Step 2, and associated with the requirements above, are to be [reported](/english/6-summary-and-reporting/6.1-restitution-du-bilan-carbone-r.md) at the end of the approach: * [x] The choice of organisational boundary along with a justification (list of facilities and sites concerned); * [x] The chosen temporal boundary; * [x] The organisation's flux mapping (quantified, where applicable) or the analytical mapping (where applicable); * [x] The choice of operational boundary (significance criterion where applicable) and its justification; * [x] The physical and transition risks linked to climate change; according to what is required at the maturity level (list of risks and opportunities, risks mapping, or risks analysis where applicable). *** *Do you have a question of understanding?* [*Consult the FAQ*](/english/annexes/faq.md)*. 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