5.1 - Definition of objectives

How to define a transition vision and objectives?

Source: Freepik

The organisation's carbon footprint reduction objectives must be established for a set period (time horizon of the transition plan), and in connection with a "starting" year (often the year of the current Bilan Carbone®). These objectives correspond to the organisation's level of ambition in the face of climate change. During this stage, the organisation must:

• 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.

The transition plan provides for intermediate milestones between two assessments, allowing the plan to be adapted at regular intervals if necessary (due to a change in activity, data collection, the monitoring of an action, or any other unforeseen change).

Requirements relating to transition objectives

Depending on the maturity level of the assessment, the definition of objectives varies:

Initial Level: criterion O1

The transition plan is supported by a vision, defined by medium and long-term objectives (2030 and 2050 horizons) consistent with the national strategy.

🔎 Organisations in France are evaluated using the sectoral frameworks of the SNBC (comparison of the percentages of GHG emission reduction objectives), by separating emissions by sector of activity then summing the corresponding reductions to obtain the overall target, or, if this separation is not possible, by using the general French national average from the SNBC. For organisations outside France, the relevant national objectives are to be used.

The transition plan sets a short-term objective, which projects the organisation at least until the next assessment, recommended time horizon of 3 or 4 years. It derives from the reduction potential of the action plan and therefore from the reduction pathway.

Objectives are at minimum defined in absolute value.

They are accompanied by intermediate milestones.

Standard Level: criterion O2

The transition plan is supported by a vision, defined by long-term objectives (2050 horizon). These objectives are consistent with the objectives of international sectoral standards.

🔎 The organisation can refer for example to SBT tools.

The transition plan also has a short-term objective, which must at least project the organisation until the next assessment, and a medium-term objective projecting the organisation over approximately ten years, while taking into account the delay in view of the 2030 objective. These objectives derive from the reduction potential of the action plan and therefore from the reduction pathway.

Objectives are expressed in absolute value as well as in relative intensity terms (via relevant ratios).

They are accompanied by intermediate milestones.

Advanced Level: criterion O3

The transition plan is supported by a vision, defined by long-term objectives (2050 horizon). These objectives are consistent with the objectives of international sectoral standards.

🔎 The organisation can refer for example to SBT tools.

It also has a short-term objective (time horizon of one year), i.e. until the assessment is renewed and therefore until the next update of the transition plan.

It also presents a medium-term objective projecting the organisation over approximately ten years, while taking into account the delay in view of the 2030 objective**.** It derives from the reduction potential of the action plan and therefore from the reduction pathway.

Medium or long-term objectives are put into perspective with an analysis of the organisation's activity projections, via a description (at minimum qualitative) in 3 steps:

1. the analysis of the organisation's activity projections (what changes are desired, anticipated or planned)

2. the analysis of the reasons for the activity projections (growth, reduction in activity, strategic reorientation, inflation, ...)

3. the analysis of the effects of the activity projections (how this change will take place and what the multi-criteria impacts on the organisation and society as a whole will be)

This analysis makes it possible to put the set objectives into perspective and justify them:

• Either the organisation's objectives in terms of emissions and activities (absolute and in intensity) are consistent with framework objectives such as SBT (decarbonising the activity).

• Or objectives different from the framework objectives are set, the emissions projections take account of the activity projections and are justified by the analysis of the effects of these projections. These effects are then considered relevant (contribution to collective carbon neutrality or other justified reasons).

Objectives are expressed in absolute value as well as in carbon intensity terms (via relevant ratios).

For this maturity level, the organisation also formulates adaptation objectives in response to the risk and opportunity analysis.

They are accompanied by intermediate milestones.

For a specific area of activity of an organisation (service, production, mixed) certain ratios allow relative intensity to be associated with objectives, for example:

• Service activity: kgCO2e/€ revenue excl. VAT;

• Production activity: kgCO2e/FTE, kgCO2e/product; kgCO2e/units of work

• Mixed activity: kgCO2e/FTE;

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