5 - Introduction to the transition plan
Introduction to the transition plan stage 5: definitions, governance, requirements and deliverables.
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The Bilan Carbone®, after the accounting stage, naturally leads to the development of a transition plan, as any carbon accounting approach 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, its maturity level and its level of stakeholder engagement, the organisation must build its transition plan by following these sub-steps:
Step 5.1: define its objectives 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 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
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 of actions.
Step 5.5: Prepare the monitoring and steering of actions.
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🔎The definition of the transition plan and all of stage 5 are compatible with and inspired by the ADEME Guide for the construction, implementation and monitoring of a transition plan, 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. 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.
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Governance relating to the Transition Plan
The governance of the transition plan is part of the overall governance 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. 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. 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.
The organisational and operational 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 takes place during stage 5, for the construction of the transition plan. It aims at the co-construction of actions.
Requirements relating to the Transition Plan
As a reminder, here is the summary of requirements and recommendations for each maturity level. These criteria are explained in detail in the following sub-sections.
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.
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 of the dashboard type is used for monitoring these indicators between each renewal of the approach. It allows changes to be analysed.
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 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.
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 at the end of the approach:
Do you have a comprehension question? Consult the FAQ. The method is living and therefore subject to change (clarifications, additions): find the change log here.
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