> 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/6-summary-and-reporting/6.2-compatibilite-de-la-demarche-avec-dautres-referentiels.md).

# 6.2 - Compatibility of the approach with other frameworks

<figure><img src="/files/apUuxejKZd5cKvKHG6Sm" alt="" width="563"><figcaption><p>Source: Freepik</p></figcaption></figure>

The Bilan Carbone® approach is compatible with many **methods and standards** and also allows various **norms and regulations** concerning carbon accounting and decarbonisation strategy to be addressed. Among these **frameworks** are:

* [The regulatory method for carrying out GHG emission reports](/english/annexes/bibliographie.md#methode-reglementaire) (BEGES-R)
* The [Corporate Sustainability Reporting Directive](/english/annexes/bibliographie.md#csrd) (CSRD)
* [Analytical carbon accounting](/english/annexes/bibliographie.md#guides-pratiques) (CCA)
* The [Green House Gas Protocol](/english/annexes/bibliographie.md#ghg-p) (GHG-P)
* [ISO 14064-1:2018 and ISO 14069:2013](/english/annexes/bibliographie.md#iso) (ISO)

Various methods complementary to the Bilan Carbone® exist, enabling progression along the [maturity pathway](/english/introduction-to-the-low-carbon-transition/quelle-integration-du-bilan-carbone-r-au-sein-dune-demarche-de-transition-bas-carbone.md#id-4-le-bilan-carbone-r-dans-une-demarche-de-transition-bas-carbone-section-a-relire-et-finir), such as the [ACT-Step by Step](/english/annexes/bibliographie.md#act-pas-a-pas-ou-act-step-by-step) approach.

## Compatibility with the Regulatory GHG Report

By following the Bilan Carbone® method, an organisation meets the requirements of the regulatory method for carrying out GHG emission reports ([BEGES-R](/english/annexes/bibliographie.md)), from the first [maturity level](/english/1-scoping-the-approach/1.1-definir-son-niveau-de-maturite-bilan-carbone-r.md) (Initial Level).

The table below illustrates the correspondence between the various requirements of the regulatory method and how the Bilan Carbone® addresses them.

<div data-full-width="true"><figure><img src="/files/IF8T2auZkyQ0XxU5TnsE" alt=""><figcaption><p>Figure 6.2.1: Compatibility between Bilan Carbone® and the Regulatory GHG Report</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/Compatibility-with-the-Regulatory_Comptabilite-avec-la-methode-GES-scaled.png) *<mark style="color:$info;">of this image.</mark>*

Submission of the regulatory method is done via the [national platform](/english/annexes/bibliographie.md#autres-standards-normes-et-reglementations-de-comptabilisation-des-emissions-de-ges) for the publication of greenhouse gas emission reports by ADEME.

## Compatibility with Diag Décarbon'Action

The [Diag Décarbon'Action](https://www.bilancarbone-methode.com/annexes/bibliographie#autres-standards-normes-et-reglementations-de-comptabilisation-des-emissions-de-ges) is a support programme created and funded by Bpifrance and ADEME, with the methodological support of ABC, which enables a first greenhouse gas emission assessment to be carried out.

The Bilan Carbone® can be used to respond to the programme. In particular, by drawing on the criteria of the [Initial Level](/english/1-scoping-the-approach/1.1-definir-son-niveau-de-maturite-bilan-carbone-r.md), which are suited to the targets of the Diag Décarbon'action (VSEs, SMEs and certain mid-sized companies, i.e. beginner organisations or small structures with limited resources, carrying out their first Bilan Carbone®).

A correspondence table below presents the details of the correspondences between an Initial-level Bilan Carbone® and a Diag Décarbon'Action:

It should be noted that in addition to this, the Diag Décarbon'action programme requires a "transition action" (non-exhaustive and non-cumulative examples: preparation of a communication plan, construction of a GHG calculator, action results monitoring system, etc.), which aligns with the Bilan Carbone® prescriptions on the [transition plan implementation](/english/5-transition-plan/5.4-mise-en-oeuvre-du-plan-de-transition.md) phase.

## Compatibility with the Corporate Sustainability Reporting Directive

The European CSRD directive encourages organisations to transform their business models to address climate challenges and the scientific realities of the environmental and social impact of economic activities. The Bilan Carbone® approach, essential in this context, enables organisations to account for their greenhouse gas emissions and assess the impact of their activities. Drawing on this data, organisations can develop a structured transition plan to reduce their emissions and achieve CSRD objectives.

Following the Bilan Carbone® approach, from the [Advanced maturity level](/english/1-scoping-the-approach/1.1-definir-son-niveau-de-maturite-bilan-carbone-r.md), allows the majority of the requirements of ESRS E1 of the CSRD to be met, which concerns climate change. ESRS E1 is divided into 12 Disclosure Requirements (DRs): E1.GOV-3, E1.IRO-1, E1.SBM-3, E1-1, E1-2, E1-3, E1-4, E1-5, E1-6, E1-7, E1-8, and E1-9. Each DR contains a certain number of data points to be reported.

The Bilan Carbone® accounting stage and the export of the [emission profile](/english/4-accounting/4.5-profil-demission.md#csrd-esrs-e1-6-et-e1-5) in the requested reporting format covers DRs E1-5 and E1-6. Other stages of the Bilan Carbone® approach (transition plan, risk analysis) allow coverage of the majority of the other DRs.

> <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;">] To date, an independent consultancy has conducted an evaluation of the compatibility rates between the two frameworks. They are presented below, in order to simplify the integration of these elements with CSRD requirements.</mark> <mark style="background-color:blue;">**Developments are planned in the method, and especially in the tools, to automate coverage of additional data points.**</mark>

**\*% DP covered:** A DP designated as "covered" below is not systematically a total correspondence. It refers to the rate of DPs for which the Bilan Carbone® provides information, but potentially partially: through developments in progress (methodological adjustments, future tools), or whose quality of response depends on the organisation itself.

<table data-full-width="true"><thead><tr><th width="180">DR</th><th width="81">% DP*</th><th width="405">Details</th><th>⏳[WIP] Planned developments</th></tr></thead><tbody><tr><td>E1-1: Develop a transition plan for climate change mitigation</td><td>63%</td><td>The Bilan Carbone® method is a good foundation and partially covers E1 on many aspects. Although developments are planned, the method does not aim to cover 100% of DPs. Further work is necessary. For example regarding the strategic approach, this is a prerequisite of the Advanced Level, which can be built between two assessment renewals, via ACT-S or equivalent.)</td><td>Minor developments to the method are planned to improve certain partially-covered DPs, which will not significantly increase the overall %. These are clarifications and reformulations (for example on strategic actions, on carbon indicators as KPIs, for which the Advanced Level already has operational requirements).</td></tr><tr><td>E1-2: Demonstrate that policies relating to climate change mitigation and adaptation are in place</td><td>100%</td><td>The Bilan Carbone® method covers all of E2, at least partially. Developments are planned to maximise the coverage of certain DPs. No further work required.</td><td>Minor developments to the method are planned to improve certain partially-covered DPs, aiming for maximum coverage. These are clarifications on certain concepts (energy efficiency, renewable energies and adaptation).</td></tr><tr><td>E1-3: Publish actions and resources related to climate policies</td><td>100%</td><td>The Bilan Carbone® method covers all of E3, at least partially. This DR being at the heart of the transition plan stages of the Bilan Carbone® method. Developments are planned to maximise the coverage of certain DPs. No further work required.</td><td>Minor developments to the method are planned to improve certain partially-covered DPs, aiming for maximum coverage. These are clarifications notably on the concepts of Capex and Opex enabling climate to be anchored at the heart of business strategy.</td></tr><tr><td>E1-4: Objectives related to climate change mitigation and adaptation</td><td>100%</td><td>The Bilan Carbone® method covers all of E4, at least partially. This DR being at the heart of the transition plan stages of the Bilan Carbone® method. Developments are planned to maximise the coverage of certain DPs. No further work required.</td><td>Minor developments to the method are planned to improve certain partially-covered DPs, aiming for maximum coverage. These are clarifications notably on a specific list of indicators, on separate objectives for scopes 1, 2 and 3, or on 1.5°C-aligned objectives.</td></tr><tr><td>E1-5: Energy consumption and energy mix</td><td>74%</td><td>The Bilan Carbone® method covers the majority of E5, at least partially. Several developments are planned for the method to cover 100% of DPs, this DR being at the heart of the emission quantification stage. No additional further work required.</td><td>The majority of developments concern the creation of a CSRD Export that will be added to future tools (January 2025), aiming for maximum coverage of this DR. This notably concerns a list of energy indicators. The completeness of this export will be optional, if the Bilan Carbone® is to be used for the CSRD reporting exercise.</td></tr><tr><td>E1-6: Gross GHG emissions from scopes 1, 2, 3 and total</td><td>71%</td><td>The Bilan Carbone® method covers the majority of E6, at least partially. Several developments are planned for the method to cover 100% of DPs, this DR being at the heart of the emission quantification stage. No additional further work required.</td><td>The majority of developments concern the creation of a CSRD Export that will be added to future tools (January 2025), aiming for maximum coverage of this DR. This notably concerns a list of indicators, the concept of dependency on high-impact sectors, and the specific emissions from scopes 1 and 2. The completeness of this export will be optional, if the Bilan Carbone® is to be used for the CSRD reporting exercise.</td></tr><tr><td>E1-7: GHG removals and GHG mitigation projects financed through carbon credits</td><td>0%</td><td>This DR is not covered by the Bilan Carbone® method, and is not intended to be. Additional further work is therefore necessary.</td><td>ABC and its community wishes to position itself on this topic, but potentially in addition to the current Bilan Carbone® method.</td></tr><tr><td>E1-8: Carbon pricing</td><td>0%</td><td>This DR is not covered by the Bilan Carbone® method, and is not intended to be. Additional further work is therefore necessary.</td><td>No developments planned.</td></tr><tr><td>E1-9: Anticipated financial effects of physical and transition risks and potential climate-related opportunities</td><td>100%</td><td>The Bilan Carbone® method partially covers all of E9. Although developments are planned, the method does not aim to cover these DPs other than partially. Additional further work is therefore necessary. For example regarding risk analysis, this is a prerequisite that can be built in a complementary manner at the Advanced Level (TCFD, OCARA or equivalent).</td><td>Minor developments to the method are planned to improve certain partial coverages, but it will continue to address most DPs only partially. These are clarifications notably on the risk analysis method.</td></tr><tr><td>E1.GOV-3: Integration of strategy into governance</td><td>0%</td><td>This DR is not covered by the Bilan Carbone® method, and is not intended to be. Additional further work is therefore necessary. The method strongly recommends the use of ACT-S if there is a need to deepen the missing fields of this DR.</td><td>No developments planned.</td></tr><tr><td>E1.SBM-3: Resilience of the business model to climate challenges</td><td>85%</td><td>The Bilan Carbone® method is a good foundation and partially covers DR SMB-3 on many aspects. Although developments are planned, the method does not aim to cover 100% of DPs. Further work is necessary. The method strongly recommends the use of ACT-S if there is a need to deepen the missing fields of this DR.</td><td>Minor developments to the method are planned to improve certain partial coverages, notably on the link between climate strategy and the organisation's overall strategy, or on adaptation objectives.</td></tr><tr><td>E1.IRO-1: Analysis of climate impacts, risks and opportunities</td><td>88%</td><td>The Bilan Carbone® method is a good foundation and partially covers IRO-1 on many aspects, notably on the notion of temporality (short, medium, long term) and scenarios. The method does not aim to cover 100% of DPs. Further work therefore remains necessary. The method strongly recommends the use of a complementary method (TCFD, OCARA or equivalent) if there is a need to deepen the missing fields of this DR.</td><td>No developments planned.</td></tr></tbody></table>

> <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;">] We are actively working to develop the</mark> [<mark style="background-color:blue;">tools</mark>](/english/training-and-tools-for-applying-the-method/outils-bilan-carbone-r-tableurs-et-logiciel.md) <mark style="background-color:blue;">so that they are fully optimised, with specific features for a CSRD export. For information, a more complete and updated table will be inserted here shortly to illustrate the correspondence between the various CSRD ESRS E1 directives (DRs) and how the Bilan Carbone® covers these data points.</mark>

The CSRD report must be published in a dedicated section within the management report and must be made publicly available in European single electronic format (ESEF), within the framework of the ESAP project (European Single Access Point).

## Compatibility and Link with ACT Step by Step

Following the Bilan Carbone® approach, organisations wishing to deepen and refine their decarbonisation strategy can embark on approaches such as [ACT-Step by Step](/english/annexes/bibliographie.md#act-pas-a-pas-ou-act-step-by-step).

Following an ACT approach after a Bilan Carbone® is particularly frequent and relevant, especially after an Initial or Standard Level Bilan Carbone®, with the aim of deepening the structuring of the decarbonisation strategy, in order to reach the Advanced Level upon renewal of the Bilan Carbone® approach.

To ensure that following ACT goes as smoothly as possible, certain criteria of the Bilan Carbone® method must be carefully respected, as they are prerequisites for the ACT approach.

> <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;">] For information, a table will be inserted here to illustrate the correspondence between the various ACT-S prerequisites and how the Bilan Carbone® addresses them, depending on the maturity level.</mark>

## Compatibility with Analytical Carbon Accounting

It is possible to obtain a Bilan Carbone® compatible with the expectations of [analytical carbon accounting](/english/annexes/bibliographie.md#guides-pratiques), by expressing results (GHG profile and actions) with an "analytical" reading (according to analytical axes or categories). [This enables](/english/annexes/bibliographie/fiche-cca.md#quels-sont-les-objectifs-de-la-demarche) a Bilan Carbone® to be built at different hierarchical levels (responsibility perimeters), and to steer decision-making via a financial cost and a carbon cost. To do this, and in addition to all [Bilan Carbone® deliverables](/english/6-summary-and-reporting/6.1-restitution-du-bilan-carbone-r.md), complementary information must be reported:

* The list of analytical axes selected for the study
* The time scope of the last accounting period
* The list of analytical axes selected for the study, taken into account by emission category
* The list of accounting codes taken into account and linked to emission categories
* For each responsibility perimeter: the allocation of the emission profile, the reduction pathway and the action programme

## Compatibility with GHG-P and ISO 14064-1

> <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;">] For information, a comparative table will be inserted here to illustrate the correspondence between the various requirements of GHG-P and ISO and how the Bilan Carbone® addresses them.</mark>

***

*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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