> 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/5-transition-plan/5-introduction-au-plan-de-transition.md).

# 5 - Introduction to the transition plan

<figure><img src="/files/ZZ4Cmel0mU5IqswxWsyp" alt=""><figcaption><p>Figure 5.0.1: The purpose of the transition plan</p></figcaption></figure>

<mark style="color:$info;">🌐</mark> [*<mark style="color:$info;">English version</mark>*](https://abc-transitionbascarbone.fr/wp-content/uploads/2025/11/The-purpose-of-the-transition-plan_Lintention-du-plan-de-transition-1-scaled.png) *<mark style="color:$info;">of this image.</mark>*

The Bilan Carbone®, after the accounting stage, naturally leads to the development of a transition plan, as any [carbon accounting approach](/english/introduction-to-the-low-carbon-transition/quest-ce-quune-demarche-de-transition-bas-carbone.md) is intended to enable action to be taken.

The transition plan must aim to decarbonise the organisation's activity as much as possible by reducing its GHG emissions to the maximum extent. The organisation must think of its transition plan as a continuous improvement approach, considering the advantages of multi-criteria approaches, and as a means of reducing risks while taking advantage of new opportunities linked to the energy and climate transition.

Drawing on its [GHG emission profile](/english/4-accounting/4.5-profil-demission.md), its maturity level and its level of [stakeholder engagement](/english/3-stakeholder-engagement/3-introduction-a-la-mobilisation.md), the organisation must build its transition plan by following these sub-steps:

* Step 5.1: define its [objectives](/english/5-transition-plan/5.1-definition-des-objectifs.md) in the short, medium or long term.
  * Visualise the reference objectives and pathways whose ambition at the planetary level is that of the Paris Agreement.
  * Select a top-down decarbonisation trajectory, i.e. the theoretical trajectory the organisation should follow.
* Step 5.2: Build its [action plan](/english/5-transition-plan/5.2-construction-du-plan-daction.md) and associated action sheets.
  * As well as estimating the projected impact of implementing the action plan (reduction potential).
* Step 5.3: Build its [transition pathway](/english/5-transition-plan/5.3-definition-de-la-trajectoire-de-transition.md)
  * Build a bottom-up transition pathway using the reduction potential of the action plan.
  * Verify consistency: the achievable bottom-up pathway justifies the credibility of the reference objectives (top-down pathway) over a greater or lesser term depending on the organisation's maturity.
* Step 5.4: Plan the [implementation](/english/5-transition-plan/5.4-mise-en-oeuvre-du-plan-de-transition.md) of actions.
* Step 5.5: Prepare the [monitoring and steering](/english/5-transition-plan/5.5-suivi-et-pilotage-du-plan-de-transition.md) of actions.

<div data-full-width="true"><figure><img src="/files/18BzIFM5j361Sy69yo1Q" alt=""><figcaption><p>Figure 5.0.2: Timeline of the transition plan stage</p></figcaption></figure></div>

<mark style="color:$info;">🌐</mark> [*<mark style="color:$info;">English version</mark>*](https://abc-transitionbascarbone.fr/wp-content/uploads/2025/11/Timeline-of-the-transition-plan_Chronologie-de-letape-du-Plan-de-Transition-scaled.png) *<mark style="color:$info;">of this image.</mark>*

> :mag\_right:*The definition of the transition plan and all of* [*stage 5*](/5-plan-de-transition/5-introduction-au-plan-de-transition.md) *are compatible with and inspired by the* [*ADEME Guide for the construction, implementation and monitoring of a transition plan*](/english/annexes/bibliographie.md#ressources-sur-la-strategie-et-plan-de-transition)*, with the difference that the Bilan Carbone® sets progressive requirements according to the maturity level of the organisation.*

## Glossary relating to the Transition Plan

All terms relating to the transition plan development stages are explained in the [glossary](/english/annexes/glossaire.md). They are recalled below:

* Transition plan: A transition plan defines all the actions (what is done), and the means envisaged (what is committed) for reducing emissions linked to an organisation's activities, and the evolution of those activities in order to make them compatible with a low-carbon world (at a sufficient level) respecting the Paris Agreement.
* Transition objectives: Within the Bilan Carbone® approach, they aim to reduce GHG emissions and enable the organisation to become more resilient. They are set at several timeframes (time horizons): short, medium or long term. They are consistent with the organisation's overall objectives and integrated into its overall strategy.
* Transition vision: it represents how the organisation projects its place in a low-carbon world (in the long term, up to 2050). It does not require a detailed description within the Bilan Carbone® framework, but it allows the organisation to project its future strategy with regard to climate.
* Transition strategy: The organisation's low-carbon transition strategy details the means envisaged to achieve the organisation's objectives, while preserving, and ideally improving, its sustainability. The strategy covers material investments, intangible investments (such as R\&D or skills), management and policy towards all its stakeholders (employees, but also suppliers, clients). Within the Bilan Carbone® framework, the transition plan will lead the organisation to evolve its operating model. As it progresses through its maturity pathway, the organisation will be led to reflect on the relevance of its activities, products and services in a low-carbon world.
* Transition pathway: Within the Bilan Carbone® framework, the pathway is defined using a bottom-up approach: the emission profile (the organisation's current situation) and the reduction potentials of actions allow for the projection of an achievable pathway (trend and changes in emissions) that strengthens the credibility of the objectives.
* Action plan: Set of concrete actions envisaged and enabling the objectives of the transition plan to be achieved. The action plan is established in the short term (until the assessment is renewed), even if certain actions extend to the medium or long term. It is the operational translation of the transition plan and the organisation's low-carbon transition strategy.

<figure><img src="/files/HRMDRnjG68eXTNhh591o" alt=""><figcaption><p>Figure 5.0.3: Glossary relating to the Transition Plan</p></figcaption></figure>

<mark style="color:$info;">🌐</mark> [*<mark style="color:$info;">English version</mark>*](https://abc-transitionbascarbone.fr/wp-content/uploads/2025/11/The-purpose-of-the-transition-plan_Lintention-du-plan-de-transition-1-scaled.png) *<mark style="color:$info;">of this image.</mark>*

## Governance relating to the Transition Plan

The governance of the transition plan 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.

The framework within which the transition plan is set is defined by specifying the following elements, which may differ according to the organisation's maturity level:

* A steering committee for the management of the transition plan, which serves to ensure proper monitoring of the transition plan as well as its consistency with the organisation's overall strategy. This **specific steering** of the transition plan is defined in [section 1.2 of the approach](/english/1-scoping-the-approach/1.2-definir-le-pilotage-de-la-demarche-bilan-carbone-r.md#exigences-relatives-au-pilotage-du-bilan-carbone-r). Implementation, as well as monitoring of the transition plan, are to be carried out internally.
* The risks and opportunities associated with the transition: these are detailed in [step 2.5](/english/2-scope-of-the-approach/2.5-identification-des-risques-et-opportunites-de-transition.md#risques-de-transition). The implementation of the transition plan makes it possible to mitigate the risks and seize the opportunities identified.
* The elements characterising the organisation's current situation: correctly defining the starting point and the context in which the transition plan is set. This state corresponds to the situation described by the [Bilan Carbone® emission profile](/english/4-accounting/4.5-profil-demission.md).
* The [organisational](/english/2-scope-of-the-approach/2.2-perimetre-organisationnel.md) and [operational](/english/2-scope-of-the-approach/2.4-perimetre-operationnel.md) perimeters to which the transition plan will apply, which must be those covered by the Bilan Carbone®. This implies clearly defining the targets (sites, activities or stakeholders concerned by the actions enabling these perimeters to be addressed).
* The establishment of a new transition plan analyses and integrates the transition plan established at the last assessment, to ensure continuity or amplify certain actions to ensure the achievement of reduction objectives.

## Stakeholder Engagement relating to the Transition Plan

A [stakeholder engagement action](https://github.com/ABC-TransitionBasCarbone/methode-bilan-carbone/blob/translated-en/3-mobilisation-des-parties-prenantes/3.1-programmer-les-phases-de-mobilisation) takes place during stage 5, for the construction of the transition plan. It aims at the [co-construction of actions](/english/3-stakeholder-engagement/3.1-programmer-les-phases-de-mobilisation/3.1.4-pour-la-construction-du-plan-de-transition.md).

## Requirements relating to the Transition Plan

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 maturity level. These criteria are explained in detail in the following sub-sections.

{% tabs %}
{% tab title="Initial Level" %}

#### Steering

* A: Hierarchical involvement:
  * A1: A coordinator is appointed internally. He or she steers the approach, then is responsible for the construction, implementation and monitoring of the transition plan.

#### Transition Plan:

* O: Vision and Objectives
  * O1: The organisation's vision is defined by a medium and long-term objective (2030 and 2050 time horizon), expressed in absolute value, and in line with the national strategy.
* P: Action Plan
  * P1: The transition plan contains immediate, priority and data collection improvement actions.
* Q: Quantification of actions
  * Q1: An overall GHG reduction potential for the transition plan is evaluated quantitatively. The impacts of implementing the actions are evaluated qualitatively.
* R: Low-carbon pathway
  * R1: The quantification of the reduction potential enables the construction of a bottom-up pathway over 3-4 years, i.e. the assessment renewal period. It justifies the achievement of a short-term objective (horizon of the next assessment) consistent with the overall objective.
* S: Monitoring
  * S1: Implementation and monitoring indicators for actions are defined. Monitoring of performance indicators (significant emissions) between each renewal of the approach is not required.
    {% endtab %}

{% tab title="Standard Level" %}

#### Steering

* A: Hierarchical involvement:
  * A2: A member of management is in charge of the approach. A coordinator is appointed internally: he or she steers the approach, then is responsible for the construction, implementation and monitoring of the transition plan. The main operational functions concerned by the transition plan also participate in its construction.

#### Transition Plan:

* O: Vision and Objectives
  * O2: The organisation's vision is defined by a medium and long-term objective (2030 and 2050 time horizon), expressed in absolute value and in relative intensity. They are consistent with the objectives of international sectoral standards.
* P: Action Plan
  * P2: The transition plan contains immediate, priority, strategic, adaptation and data collection improvement actions.
* Q: Quantification of actions
  * Q2: Emission reduction potentials are quantified, at minimum for immediate and priority actions.
* R: Low-carbon pathway
  * R2: The quantification of the reduction potential enables the construction of a bottom-up pathway over 10 years. It justifies the achievement of short-term objectives (horizon of the next assessment) and medium-term objectives (2030 horizon or over approximately ten years) consistent with the overall objective.
* S: Monitoring
  * S2: Implementation and monitoring indicators for actions are defined. Performance indicators allow the most significant emissions to be monitored. A [monitoring system](/english/annexes/glossaire.md#dispositif-de-suivi) of the dashboard type is used for monitoring these indicators between each renewal of the approach. It allows changes to be analysed.
    {% endtab %}

{% tab title="Advanced Level" %}

#### Steering

* A: Hierarchical involvement:
  * A3: A member of management is in charge of the approach. A coordinator is appointed internally: he or she steers the approach, then is responsible for building the transition plan with the support of the main operational functions concerned. The implementation and monitoring of the transition plan are the responsibility of the main operational functions and at least one member of management is the guarantor of its application within the organisation\*\*.\*\*

#### Transition Plan:

* O: Vision and Objectives
  * O3: The organisation's vision is defined by a medium and long-term objective (2030 and 2050 time horizon), expressed in absolute value and in relative intensity. They are consistent with the objectives of international sectoral standards, and are put into perspective with an analysis of the organisation's activity projections. The vision also draws on adaptation objectives.
* P: Action Plan
  * P3: The transition plan contains a mix of significant and mutually consistent actions (immediate, priority, strategic, adaptation and data collection improvement), also addressing certain avoided emissions.
* Q: Quantification of actions
  * Q3: The emission reduction potentials linked to each action are quantified (including those of certain strategic actions whose definition and quantification can be based on pre-existing or complementary work).
* R: Low-carbon pathway
  * R3: The organisation establishes or consolidates a bottom-up pathway over 30 years, based on the reduction potential of actions and/or its climate strategy (derived from pre-existing or complementary work). This pathway justifies the achievement of short-term (annual horizon), medium-term (2030 horizon or over approximately ten years) and long-term (2050 horizon) objectives consistent with the overall objective.
* S: Monitoring
  * S3: Implementation, monitoring and performance indicators are mandatory and a [monitoring system](/english/annexes/glossaire.md#dispositif-de-suivi) of the dashboard type is used. The transition plan's performance indicators (significant emissions) are anchored in the organisation's overall strategy and are monitored at minimum annually. The results of the approach are reported periodically to management.
    {% endtab %}
    {% endtabs %}

## **Deliverables** relating to the Transition Plan

The information and deliverables obtained at the end of stage 5, and associated with the above requirements, 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 objectives associated with the transition plan;
* [x] The action plan via all the action sheets;
* [x] The transition plan pathway;
* [x] The dashboard-type monitoring system used for monitoring the assessment's transition plan, where applicable.

***

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


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