> 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/2.1-les-emissions-comptabilisees-dans-un-bilan-carbone-r.md).

# 2.1 - Emissions accounted for in a Bilan Carbone®

<figure><img src="/files/nvTo8KMEWuuL89LfKauJ" alt="" width="563"><figcaption><p>Source: Freepik</p></figcaption></figure>

The Bilan Carbone® quantifies and enables action on the emissions **induced** by an [organisation](/english/annexes/glossaire.md#organisation), whatever it may be, but also by a given event or a specific project.

> :mag\_right: *The Bilan Carbone® method is aligned with* [*ADEME's position*](/english/annexes/bibliographie.md#autres) *on carbon neutrality, which calls for not targeting arithmetic carbon neutrality at the scale of an organisation, but rather for prioritising decarbonation levers within the organisation's boundary (induced emissions).*

> :mag\_right: *The Bilan Carbone® method is aligned with the* [*Net Zero Initiative framework*](/english/annexes/bibliographie.md#net-zero-initiative) *for organising an organisation's action according to 3 pillars: induced emissions (pillar A), avoided emissions (pillar B), and sequestered (or negative) emissions (pillar C). The Net Zero Initiative offers organisations a way to describe and organise their climate action with a view to maximising their contribution to global carbon neutrality.*

The Bilan Carbone® quantifies and acts on induced emissions (pillar A). It is entirely coherent and relevant to quantify pillars B and C for better steering of an organisation's climate strategy.

The three pillars, A/ Reduce own emissions; B/ Help others to reduce; C/ Develop carbon sinks, must all three be pursued simultaneously. They are strictly non-combinable with each other: neither addable nor subtractable.

## Induced emissions (Pillar A)

To contribute to the overall reduction in emissions, an organisation must **reduce its own direct and indirect GHG emissions** (pillar A) to the levels required by the decarbonation scenarios compatible with the Paris Agreement.

Except in exceptional cases, pillar A "reduction of the organisation's emissions" is **a priority** over the other two pillars B and C, given its role in the organisation's dependence on a fossil-fuel-based system, and its influence on the risks and opportunities that the organisation will need to integrate into its strategy.

{% hint style="success" %}
The Bilan Carbone® quantifies and acts on pillar A.
{% endhint %}

## Avoided emissions (Pillar B)

To contribute to the overall reduction in emissions, an organisation must **reduce others' emissions** (pillar B). It then evaluates and increases its contributions to the decarbonation of third parties:

* Either through the effect of its products and services distributed or sold that replace a more carbon-intensive solution for end customers
* Or through the effect of financing emission reduction projects outside its value chain (purchases of certified emission reductions, direct equity participation in low-carbon projects, low-carbon energy contracts under certain conditions, etc.)

{% hint style="info" %}
An organisation can determine the GHG emissions avoided by an activity. The organisation must not deduct these avoided emissions from total emissions, but may account for them and where applicable declare them separately.
{% endhint %}

> <mark style="background-color:blue;">⏳\[</mark>[<mark style="background-color:blue;">WIP</mark>](/english/readme.md#structures-des-informations-specifiques)<mark style="background-color:blue;">] The Bilan Carbone® methodology does not address avoided emissions. It is recommended to refer to the</mark> [<mark style="background-color:blue;">avoided emissions calculation guide</mark>](/english/annexes/bibliographie.md#net-zero-initiative-guide-pilier-b) <mark style="background-color:blue;">(pillar B). A future update of the Bilan Carbone® method will provide guidelines on the quantification of avoided emissions.</mark>

## Sequestered emissions, or negative emissions (Pillar C)

To contribute to the overall increase in carbon sequestration, the organisation must **preserve and increase carbon sinks** within or outside its value chain (pillar C). It evaluates its contributions to the preservation and enhancement of natural and technological global carbon sinks:

* Either within its value chain, by developing its own carbon sinks (direct absorptions) or those upstream (in its supply chain) and downstream (within end customers or users)
* Or outside its value chain, through its financing of sequestration projects (purchases of certified carbon sequestrations, direct equity participation in projects, etc.)

{% hint style="info" %}
An organisation can determine the GHG sinks and reservoirs enabling the capture and concentration of GHGs to prevent their release into the atmosphere (forest growth, soil preservation, etc.). The organisation must not deduct these sequestered or negative emissions from total emissions, but may account for them and where applicable declare them separately.
{% endhint %}

> <mark style="background-color:blue;">⏳\[</mark>[<mark style="background-color:blue;">WIP</mark>](/english/readme.md#structures-des-informations-specifiques)<mark style="background-color:blue;">] The Bilan Carbone® methodology does not address sequestered emissions. It is recommended to refer to the</mark> [<mark style="background-color:blue;">guide to building a carbon sequestration strategy</mark>](/english/annexes/bibliographie.md#net-zero-initiative-guide-pilier-b) <mark style="background-color:blue;">(pillar C). A future update of the Bilan Carbone® method will provide guidelines on the quantification of sequestered emissions.</mark>

***

*Do you have a question of understanding?* [*Consult the FAQ*](/english/annexes/faq.md)*. The method is a living document and therefore subject to change (clarifications, additions): find the* [*change log here*](/english/readme/historique-et-suivi-des-modifications.md)*.*


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