> 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/2.4-perimetre-operationnel.md).
# 2.4 - Operational boundary
Source: Freepik
The set of GHG emissions generated by the establishments, equipment and installations of the organisation (i.e. the [organisational boundary](/english/2-scope-of-the-approach/2.2-perimetre-organisationnel.md)) constitutes the **operational boundary** of the assessment.
The definition of the operational boundary takes place in 3 steps:
1. Identification of emission sources;
2. Breakdown of these emission sources according to the Bilan Carbone® emission category nomenclature;
3. Identification of indirect emissions and delimitation of the operational boundary.
## :one: Identification of emission sources
The organisation must identify the emission sources that will constitute its Bilan Carbone®.
The identification of emission sources is iterative. The organisation's flux mapping feeds the definition of the boundaries that delimit the study (organisational, temporal, operational). And conversely, the definition of the boundaries will constrain the identification of emission sources. The two lines of thinking thus feed each other.
### Identifying the flows for which the organisation is responsible and on which it is dependent.
The organisation must identify all incoming, internal and outgoing flows: energy flows, fluid flows, raw material flows, people flows, product flows (goods and services), and waste flows, which are necessary for the activity, regardless of who is "responsible" for them.
In a logic of carbon dependency: if one of the flows listed above influences, or is influenced by, the organisation's activity, then it must be integrated into the boundary. If a flow is carbon-intensive, this means that the organisation's activity is [vulnerable](/english/2-scope-of-the-approach/2.5-identification-des-risques-et-opportunites-de-transition.md) (fossil fuel prices, carbon tax, model compatible with the low-carbon world, etc.) and that this flow must be quantified. The [primary objective](/english/introduction-to-bilan-carbone-r/0.1-objectifs-et-principes-du-bilan-carbone-r.md) of the Bilan Carbone® is to **know what to act on and how.**
This makes it possible to prepare the accounting phase, ensuring that all [direct and indirect GHG emissions](#la-notion-demissions-indirectes) of the organisation are included, and to be exhaustive when collecting activity data.
Accounting for emissions "in dependency" makes it possible to build a transition plan that will act on the compatibility of the activity towards a low-carbon model.
### Requirements relating to the mapping of emission sources
The organisation must identify all emission sources to be taken into account in its Bilan Carbone®. The following are various recommendations to be achieved for each of the 3 [maturity levels](/english/1-scoping-the-approach/1.1-definir-son-niveau-de-maturite-bilan-carbone-r.md).
Beginner, Standard and Advanced level: criteria F1, F2 and F3
The organisation must produce a **flux mapping**.
The elements to be mapped are energy flows, fluid flows, raw material flows, people flows, product flows (goods and services), and waste flows, drawing inspiration from the model below.
Figure 2.4.1: Example of a flux mapping
Example of an iterative development of a flux mapping:
1. :arrows\_counterclockwise: Map out the organisation's organisational chart by listing all the buildings, agencies, subsidiaries, client groups and suppliers, etc. that gravitate around it. This step will enable the definition of the [organisational boundary](/english/2-scope-of-the-approach/2.2-perimetre-organisationnel.md).
2. :arrows\_counterclockwise: Map for each of the buildings, agencies, etc. all the incoming, internal and outgoing flows that generate emissions, and the emission categories concerned by these flows. It is this identification of emission sources that will serve to define the [operational boundary](/english/2-scope-of-the-approach/2.4-perimetre-operationnel.md). This process is iterative as it enables the identification of any omissions in the organisational boundary.
3. :arrows\_counterclockwise: For each of the flows present on this flux mapping, the associated activity data must then be specified, enabling the construction of the [data collection matrix](/english/4-accounting/4.2-methode-de-collecte-des-donnees-dactivite.md). This construction process is iterative and evolves between the ideal data to collect and the available data.
4. :arrows\_counterclockwise: Finalise the **flux mapping** thus obtained, with all relevant information.
Optional: quantified flux mapping
Depending on the organisation's maturity, it is recommended to **quantify** this flux mapping. This illustrative and educational resource is part of the recommendations [in terms of mobilisation](https://github.com/ABC-TransitionBasCarbone/methode-bilan-carbone/blob/translated-en/3-mobilisation-des-parties-prenantes/3.1-programmer-les-phases-de-mobilisation) for the Standard and Advanced [maturity levels](/english/1-scoping-the-approach/1.1-definir-son-niveau-de-maturite-bilan-carbone-r.md) regarding data collection and the reporting of the emission profile.
⏳ For information, an example diagram of a quantified flux mapping will be inserted here shortly.
The flux mapping base obtained previously can be supplemented with the following 2 steps:
1. :arrows\_counterclockwise: Complete this mapping iteratively throughout the data collection process with the **activity data** values alongside the main flows. Finalise the quantified flux mapping thus obtained, with all relevant information.
2. :arrows\_counterclockwise: For the report, the mapping is supplemented with **emission** values alongside the main flows. It serves as a visual basis for a better understanding of the results and the link between physical flows and GHG emissions.
The quantified mapping then serves as a dashboard. It can thus be used as a basis for an annual [monitoring](/english/5-transition-plan/5.5-suivi-et-pilotage-du-plan-de-transition.md) of significant activity data.
Optional for an Advanced level: analytical mapping
To express the Bilan Carbone® consistently with [analytical carbon accounting](/english/annexes/bibliographie.md), the organisation must identify the same emission sources (those for which it is responsible and on which it is dependent), but keeping the objective of subsequently breaking them down according to a so-called "analytical" mapping that will cross-reference [accounting codes](/english/annexes/glossaire.md#e) and [analytical axes](/english/annexes/glossaire.md#a).
It identifies supported and non-supported emissions. Supported emissions arise from activities financed by the organisation. They therefore appear in the accounting exports. Non-supported emissions are not financed by the organisation, but are nonetheless mandatorily included.
* Supported emissions are mapped from the company's accounting data. To identify supported emissions, an analysis of [accounting exports](/english/annexes/glossaire.md#e) is carried out to identify all account classes:
* Representing a physical flow,
* For which there is a cost or an ongoing amortisation during the analysed period.
All identified account classes must be included in the Analytical Carbon Accounting as one or more emission categories.
* Non-supported emissions must be added. To account for non-supported emissions, a flux mapping or any other method enabling the exhaustive identification of the list of emission categories may be used. The objective is to identify all physical flows on which the organisation's activities depend and which are not supported by the organisation. These flows must be integrated into the Analytical Carbon Accounting as one or more emission categories.
The organisation can find in [section 4.5](/english/4-accounting/4.5-profil-demission.md#comptabilite-carbone-analytique) a correspondence table listing all the accounting codes to be reviewed with the aim of identifying the emission sources that must be considered within the Bilan Carbone®.
{% hint style="info" %}
A resource provided in the annex provides a [reusable flux mapping template](/english/annexes/annexes/annexe-4-aide-a-la-determination-du-perimetre.md).
{% endhint %}
## :two: Nomenclature of emission categories
The emission sources generated by the organisation's activity (direct or indirect) are to be broken down across the various Bilan Carbone® **emission categories**.
### List of Bilan Carbone® emission categories and subcategories:
Figure 2.4.2: Nomenclature of Bilan Carbone® emission categories and subcategories
🌐 [*English version*](https://abc-transitionbascarbone.fr/wp-content/uploads/2025/11/Classification-of-BC.png) *of this image.*
### Descriptions of Bilan Carbone® emission categories and subcategories:
Figure 2.4.3: Nomenclature of Bilan Carbone® emission categories and subcategories
🌐 [*English version*](https://abc-transitionbascarbone.fr/wp-content/uploads/2025/11/Description-of-the-categories_Description-des-postes-et-sous-postes--scaled.png) *of this image.*
### Other nomenclatures:
Several nomenclatures exist and can be combined. The important thing is to be exhaustive regarding the boundary, as it is easy to [export these results](/english/4-accounting/4.5-profil-demission.md) into several different nomenclatures simultaneously (Bilan Carbone® emission categories, categories and items of the mandatory BEGES-R and ISO 14064-1, structure of the analytical plan, GHG-P scopes, etc.).
{% hint style="info" %}
To express the Bilan Carbone® according to other nomenclatures, frameworks or standards, [additional steps](/english/4-accounting/4.5-profil-demission.md#autres-formats-du-profil-demission) may be necessary.
For example:
* To obtain an export consistent with the [mandatory BEGES-R](/english/annexes/bibliographie.md), a characterisation of emission sources is necessary (characterising a source as [operated](/english/annexes/glossaire.md), [supported](/english/annexes/glossaire.md), etc.)
* To obtain an export consistent with [analytical carbon accounting](/english/annexes/bibliographie.md#guides-pratiques-de-comptabilisation), it is necessary to divide the emission sources identified in the [accounting exports](/english/annexes/glossaire.md) by [analytical axes](/english/annexes/glossaire.md) (site, activity, team, supplier, client…). Note that the axes may differ for each source (for example, energy will be divided by site, or purchases by supplier).
{% endhint %}
## :three: Identification of indirect emissions and delimitation of the operational boundary
### The notion of indirect emissions
> :mag\_right: *ISO standard 14064-1 distinguishes direct emissions (sources controlled by the organisation) from indirect emissions (sources necessary for the organisation's activities).*
The Bilan Carbone® method aims to be exhaustive and includes all emitting flows in a logic of carbon dependency, and therefore all direct and indirect GHG emissions.
{% hint style="info" %}
Where do indirect emissions end?
* "Do the indirect emissions of a lighthouse manufacturer include the electricity consumption of the lighthouse during its use? Or also the fuel consumption of the vehicle over its lifetime?"
* "Do the indirect emissions of an advertising campaign include the energy consumption of the advertising spots? Or also of the products it promotes?"
* "Do the indirect emissions of a museum include the travel of foreign tourists? Or only in proportion to their stay near the museum?"
:ballot\_box\_with\_check: The answer to these frequently asked questions is systematically "**Yes**".
The extent of indirect emissions coverage is determined on a case-by-case basis, for example according to business sectors. The organisation may refer to the [annex for assistance in determining the boundary](/english/annexes/annexes/annexe-4-aide-a-la-determination-du-perimetre.md).
{% endhint %}
{% hint style="warning" %}
This is not about quantifying the climate influence (or [climate shadow](/english/annexes/bibliographie.md#autres-ressources)) of the organisation. This concept is complementary to the carbon footprint for analysing results and prioritising actions.
Certain indirect activities will simultaneously generate induced, avoided and sequestered emissions. As [recalled here](/english/2-scope-of-the-approach/2.1-les-emissions-comptabilisees-dans-un-bilan-carbone-r.md), these emissions belong to different pillars of climate action, and are therefore strictly non-combinable: neither addable nor subtractable.
{% endhint %}
### The notion of significant indirect emissions
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. These significance criteria enable, for example, the **identification of the most efficient actions** for reducing the organisation's GHG emissions.
> :mag\_right: *Certain international standards (*[*ISO 14064-1*](/english/annexes/bibliographie.md)*) or national standards (*[*BEGES-R*](/english/annexes/bibliographie.md)*) propose identifying the significant emission sources for the organisation.*
The organisation may refer to the [annex for assistance in determining significance](/english/annexes/annexes/annexe-4-aide-a-la-determination-du-perimetre.md). In the Bilan Carbone®, the procedure for delimiting the boundary to significant emissions is possible for the Beginner level only.
### Requirements relating to the operational boundary
The organisation must delimit the operational boundary to be taken into account in its Bilan Carbone®. The following are various recommendations to be achieved for each of the 3 [maturity levels](/english/1-scoping-the-approach/1.1-definir-son-niveau-de-maturite-bilan-carbone-r.md).
Beginner level: criterion E1
The Bilan Carbone® method aims to be exhaustive and includes all emitting flows in a logic of carbon dependency, and therefore all direct and indirect GHG emissions.
The organisation refers to the [annex for assistance in determining significance](/english/annexes/annexes/annexe-4-aide-a-la-determination-du-perimetre.md): in summary, emissions are considered significant if they are substantial from a quantitative point of view (criterion of magnitude or importance), if they are directly influenced by the organisation (criterion of influence and levers of action), if they contribute to exposure to risks and opportunities (criterion of strategic importance and vulnerability), if they are deemed significant for the organisation's business sector (criterion of sector guidelines), if they result from core activities outsourced by the organisation (criterion of sub-contracting), and if they are likely to mobilise staff (criterion of staff engagement).
Regarding emissions deemed non-significant, the Bilan Carbone® method **recommends** including them as much as possible to cover the entire boundary, if necessary with assumptions generating a higher [uncertainty](https://github.com/ABC-TransitionBasCarbone/methode-bilan-carbone/blob/translated-en/4-comptabilisation/4.4-methode-destimation-des-incertitudes).
At minimum, it is **required** for a Beginner level to take into account all direct emissions and between 80% and 100% of the organisation's indirect emissions.
:mag\_right: *This corresponds to the criterion of magnitude or importance as defined by the mandatory BEGES-R or ISO standard 14064-1: "Indirect emission categories estimated to be quantitatively substantial are to be retained. A minimum magnitude threshold to be considered is expressed as a percentage. It establishes the minimum proportion of indirect emissions within the operational boundary to be included. The magnitude threshold must not be less than 80%."*
The organisation can draw on several resources [detailed in the annex](/english/annexes/annexes/annexe-4-aide-a-la-determination-du-perimetre.md) to include all its significant indirect emissions.
Emission sources considered non-significant are justified, documented and [reported](/english/6-summary-and-reporting/6.1-restitution-du-bilan-carbone-r.md) (emission categories concerned and non-significance criterion).
At the [renewal of the assessment](/english/6-summary-and-reporting/6.3-renouvellement-et-amelioration-continue.md), making previously unknown or unquantified data accessible should be an objective for the organisation, in order to progressively account for 100% of indirect emissions.
Standard and Advanced level: criteria E2 and E3
The Bilan Carbone® method aims to be exhaustive and includes all emitting flows in a logic of carbon dependency, and therefore all direct and indirect GHG emissions.
It is **required** for a Standard and Advanced level to include in the assessment all direct and indirect emissions of the organisation, whether significant or less significant.
The notion of [significance](/english/annexes/glossaire.md#s) criteria remains relevant for the organisation:
* Indirect emission sources that tick several of the 6 criteria must be given particular attention at all levels (regular and tracked accounting, low uncertainty, priority actions).
* Indirect emission sources that tick none of the 6 criteria do not necessarily require regular monitoring, priority actions and can be accounted for with a high uncertainty.
The organisation can draw on several resources [detailed in the annex](/english/annexes/annexes/annexe-4-aide-a-la-determination-du-perimetre.md) for this purpose.
> :mag\_right: *If the Bilan Carbone® is intended to serve the reporting of the* [*mandatory BEGES-R*](/english/annexes/bibliographie.md#autres-standards-normes-et-reglementations-de-comptabilisation-des-emissions-de-ges)*, the operational boundary considered here, regardless of the maturity level, complies with the regulatory expectations, in particular with regard to the magnitude criterion and its justification. In this case, it constitutes the* [*declaration boundary*](/english/annexes/glossaire.md#p)*.*
All information on the operational boundary is documented and [reported](/english/6-summary-and-reporting/6.1-restitution-du-bilan-carbone-r.md).
***
*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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