Annex 1 - Key accounting principles of Bilan Carbone®
What are the fundamental accounting principles to be respected by the Bilan Carbone®?
The Bilan Carbone® method is based on accounting principles. This annex presents these generic rules and principles for each of the 10 Bilan Carbone® categories.
The Bilan Carbone® Organisation is generalist. It applies to any organisation, regardless of its size, sector of activity or profile.
The Bilan Carbone® method does not aim to specify particular cases or conventions specific to different sectors or organisation profiles.
🔎 Several complementary resources serve as practical guides for the implementation of the principles formulated here by the Bilan Carbone® method (Plan Carbone Général, ADEME Sectoral Guides). These resources notably provide common emission factors, practical advice or assumptions in the absence of certain data, average service lives, etc.
The definitions of categories, the emission sources they include, and the associated core accounting principles are detailed below:
Energy
This category covers:
The Energy category therefore groups together energy consumption from so-called "fixed" sources: premises, machines, etc. The emissions associated with these energy consumptions of goods or premises used by the organisation are to be taken into account, whether it is the owner or tenant.
The energy consumption of vehicles or other "mobile" sources (fossil fuels, organic fuels, electricity) is not normally to be taken into account in the Energy category, but in the Freight and Travel categories.
Hydrocarbons are only taken into account insofar as they are burned. If they are used as raw materials (e.g. petroleum products in petrochemicals), they must not be taken into account here but in the Inputs categories.
For energy consumption from a distribution network (electricity and gas), there are two different approaches in the literature for assessing GHG emissions:
The location-based approach conforms to the physical reality of the distribution network, a unique and shared network in which it is not possible to distinguish between an electron from renewable energy and an electron from a thermal or nuclear power plant, or between a molecule of methane from natural gas (i.e. fossil) or from methanisation (biogas). It is therefore necessary in all cases to use the network emission factor (for gas, this is the "natural gas" EF from Base Empreinte® which in reality contains a very small proportion of biogas).
The market-based approach conforms to contract offers (green electricity contracts, biogas contracts, etc.) and therefore makes it possible to apply the supplier-specific emission factor, which is generally different from that of the network.
Only the location-based approach is compliant with the Bilan Carbone® method. However, Bilan Carbone® tools may offer both approaches in order to be able to export results in GHG Protocol or CSRD format, for which it is required to indicate both location-based and market-based emissions. Green electricity and biogas contracts can also be leveraged by accounting for avoided emissions (subscribing to this type of contract sometimes and under certain conditions enabling the decarbonisation of networks). The organisation must not deduct these avoided emissions from total emissions, but may account for them and, where applicable, declare them separately.
⏳[WIP] The ABC and its community will position themselves in more detail on the notion of avoided emissions shortly.
In the case where the organisation produces energy, three cases are to be distinguished:
The energy is generated from a fuel produced within the organisation (plastic waste, wood, ...). In this case, it must avoid any double counting within the assessment. For fossil or organic fuels, the organisation should only enter the emissions linked to the combustion of these fuels in the appropriate sub-categories, the upstream emissions already being taken into account in the rest of the assessment.
The energy is generated from a fuel not produced by the organisation. In this case, there is no risk of double counting. For fossil or organic fuels, the organisation should enter the emissions linked to the upstream and combustion of these fuels in the appropriate sub-categories.
The energy is generated from a renewable or nuclear source installed on the organisation's site. In this case, no emissions linked to combustion are generated. However, the upstream of this energy production, namely the installation of the source and the manufacture of the equipment, must be taken into account. This can be done either in the Energy category or in the Fixed Assets category (according to the organisation's logic), which avoids double counting.
If part of the electricity produced by the organisation is intended to be directly self-consumed (individual or collective self-consumption), without using the national grid, it can be accounted for in the Bilan Carbone® on the basis of the LCA content of the various production means mobilised.
If part of the electricity produced by the organisation is intended to be sold, it remains mandatory to take into account all of the above-mentioned emissions, as the Bilan Carbone® aims to account for all emissions generated by the organisation. However, the organisation may leverage this sold energy production by also accounting for avoided emissions. The organisation must not deduct these avoided emissions from total emissions, but may account for them and, where applicable, declare them separately.
⏳[WIP] The ABC and its community will position themselves in more detail on the notion of avoided emissions shortly.
Other Direct Emissions
This category covers direct so-called "non-energy" emissions, i.e. all direct GHG emissions that are not linked to the use of energy:
In all of these sub-categories, all GHGs must be taken into account, including those not covered by the Kyoto Protocol. These emissions are frequent in the Industrial Processes, Refrigeration Production and Other Direct GHG Emissions sub-categories. The organisation must therefore be particularly vigilant in integrating these GHGs into its Bilan Carbone®.
For the sub-category "Direct GHG emissions linked to agriculture", the fermentation of agricultural waste is not to be taken into account: this is indeed a simple return to the atmosphere of the CO₂ that was removed shortly beforehand during the photosynthesis of plants.
For the sub-category "Direct GHG emissions linked to refrigeration production", only refrigerant fluid leaks that occur during use by the organisation are to be taken into account. Leaks occurring at the end of life of equipment are to be taken into account in the Direct Waste category. In the case where the organisation manufactures equipment for which these leaks occur, these would be accounted for in the Use and End of Life categories. The energy consumption necessary for refrigeration production is by definition in the Energy category.
For the sub-category "Direct GHG emissions linked to land use change":
For a land use change leading to an instantaneous release of GHGs, the organisation must take into account the total associated release, without depreciation, in the year of the assessment. For changes whose kinetics are slower (forest to cropland for example), the time to return to equilibrium depends on pedological and climatic conditions. This duration is a local, regional or national value where possible. Otherwise, the stock variation is by convention considered to occur over 20 years (default value defined by the UNFCCC). The entirety of this impact must be taken into account in the year of the assessment in which this change occurs. In reality, GHGs will be released over 20 years until a new equilibrium point is reached. Care must be taken not to double-count this land use change in the case of the Fixed Asset of a construction.
Land use changes leading to GHG storage must under no circumstances be taken into account within the Bilan Carbone®. However, they can be estimated by also accounting for sequestered emissions. The organisation must not deduct these sequestered emissions from total emissions, but may account for them and, where applicable, declare them separately.
⏳[WIP] The ABC and its community will position themselves in more detail on the notion of sequestered emissions shortly.
Inputs: Goods and Materials
This category covers:
This category covers all flows of goods and materials entering the organisation, whether to be consumed on site (and potentially found in its Waste), or to be incorporated into the organisation's production. The only goods that must not be taken into account in this category are those that will be included in the Fixed Assets category.
This category does not only include raw materials, but also semi-finished products or manufactured products "incorporated" into the organisation's activities. In particular, it covers materials used by the activity to be incorporated into its own production, for example:
Base materials (metals, plastics, glass, etc.) for a manufacturer of manufactured goods
Agricultural products in the case of agri-food companies, or for a restaurant (including corporate canteens)
Raw materials and reagents in the case of chemical companies
Materials necessary to package incoming materials.
In the case of a commercialisation activity, the emissions from upstream, namely the manufacture of products sold, are thus to be taken into account in this "Inputs: goods and materials" category. On the other hand, the emissions associated with the Use and End of Life of these products (or services) sold are so-called "downstream" categories.
An organisation that acquires goods or materials from recycling takes into account the impact of the recycling process (and therefore the regeneration of the material) in this category.
The consumption of meals by the organisation's employees during the period of activity is to be taken into account in this category, even if employees consume these meals outside the organisation.
Goods and materials must be accounted for, whether purchased, rented or received as donations. In the particular case where inputs are recovered by the organisation when they were not intended for any use (expired foodstuffs, clothing, etc.), and provided the organisation can justify this, the organisation will not take into account the GHG emissions associated with the production of these inputs. However, the GHG emissions associated with the rest of the supply chain (distribution in particular) must always be taken into account. Note that for the reuse of capitalised goods, refer to the "Fixed Assets" category (digital, buildings, vehicles, machines, furniture, etc.).
Regarding the sub-category "Goods and materials by monetary approach", if the organisation uses Spend-based emission factors, it may correct these Spend-based emission factors based on the inflation that applies to its purchases or rental of goods and services.
The sub-category "Material intended for packaging" of products sold or distributed makes it possible to visualise the overall contribution of "waste by destination" that these packaging items represent, even though they are not thrown away directly by the entity that puts them into circulation. The emissions taken into account in this sub-category are linked to the production of plastics, paper, metals, etc. necessary for the production of the packaging. The emissions linked to the End of Life of this packaging (which will occur almost immediately after it is put into circulation) are considered in the relevant category. These individualised sub-categories can be aggregated.
It is rare that this "Inputs: goods and materials" category does not require an external investigation to obtain some specific emission factors. This may require asking certain suppliers to carry out their own GHG reporting and transmit it to the organisation. In the absence of real, physical or personalised information, a sub-category is nevertheless dedicated to materials for which emission factors in Spend-based emission factors are used. All the limits referred to in the Bilan Carbone® method apply to this sub-category.
Inputs: Services
This category covers:
Tertiary services (excluding transport) consumed by the organisation may for example include:
IT services
Telecommunications services
Maintenance, upkeep, cleaning
Banking services
Training
Advertising
Fees of all kinds (lawyers, accountants, etc.)
Regarding digital, this category covers the organisation's "digital uses" that involve an indirect impact (external servers, data processing and storage, data transport over networks, etc.). Other digital impacts are covered by different sub-categories.
If the organisation uses Spend-based emission factors, it may correct these Spend-based emission factors based on the inflation that applies to its purchases or rental of goods and services.
It is rare that this "Inputs: services" category does not require an external investigation to obtain some specific emission factors. This may require asking certain suppliers to carry out their own GHG reporting and transmit it to the organisation. The use of the supplier's Bilan Carbone® Organisation is allocated pro rata to the organisation's expenditure and the supplier's turnover (turnover is representative if the supplier's activity is homogeneous). It thus makes it possible to build a so-called "specific" Spend-based emission factor.
In the absence of real, physical or personalised information, a sub-category is nevertheless dedicated to materials for which emission factors in Spend-based emission factors are used. All the limits referred to in the Bilan Carbone® method apply to this sub-category.
Freight
This category covers:
This category covers all the transport of goods carried out on behalf of the organisation, without the ownership of the means of transport being relevant, with the distinction being made by the nature of the journey. It includes:
The transport of products that come from outside and are delivered within the organisational boundary (transport of purchases from suppliers to the organisation, for example).
So-called internal transport, whose point of departure and arrival are part of the organisational boundary
The transport of products that leave the organisation and are sent "elsewhere" (to customers, users, or suppliers in certain very specific cases)
"Incoming freight" and "outgoing freight" must not be confused with the designations "upstream freight" and "downstream freight" from the regulatory GHG assessment. These notions are distinct: within the Bilan Carbone®, types of freight are distinguished based on the organisational boundary, whereas in the regulatory GHG assessment, upstream freight corresponds to freight whose costs are borne by the organisation, and downstream freight corresponds to freight whose costs are not borne by the organisation. Correspondence links are possible between these two nomenclatures.
The category takes into account road, air, maritime, river and rail transport. It takes into account all criteria having a strong influence on emissions, including: distance, journey duration, vehicle load rate, etc. The organisation must take into account the outward journey and the empty return rate on the return journey.
In the case of air transport, the organisation must by default take into account the formation of condensation trails. In the event of non-inclusion, the organisation must justify this, for example by proving that condensation trails do not form on the journey in question (this formation being dependent on altitude and various meteorological factors).
In the case where transport is carried out via vehicles owned by the organisation, it may choose to account for the emissions associated with vehicle manufacture either in the "Freight" or "Fixed Assets" categories, taking care not to double count.
Travel
This category covers:
The category takes into account road, air, maritime, river and rail transport.
The Home-work travel sub-category covers all journeys made to come to work. It therefore covers, in the broad sense, travel made from the current place of residence to the place of work and the associated return journey, not forgetting any journeys related to the lunch break.
The Visitor travel sub-category covers at minimum the following cases and any other similar case:
Travel by customers of a shop or company
Visits for professional reasons (suppliers, certifiers, auditors, etc.) or equivalent (job candidates)
Travel by the organisation's users
Travel by audiences, tourists and visitors received by the organisation
Visits within the framework of the organisation's public relations policy
In cases where the organisation is able to prove that certain visitor journeys are not made exclusively for an activity within its operational boundary, or are made for a completely different reason, participation in the said activity being an incidental benefit, it may use allocation rules it defines in order to take into account only a portion of these journeys.
In the case of air transport, the organisation must by default take into account the formation of condensation trails. In the event of non-inclusion, the organisation must justify this, for example by proving that condensation trails do not form on the journey in question (this formation being dependent on altitude and various meteorological factors).
In the case where transport is carried out via vehicles owned by the organisation, it may choose to account for the emissions associated with vehicle manufacture either in the Travel or Fixed Assets categories, taking care not to double count.
Direct Waste
This category covers all the emissions linked to the management of waste produced (collection and treatment) within the organisation. It is divided into different sub-categories each covering a category of waste:
This category includes waste in all its forms (solid, liquid or gaseous). The origin of waste varies (consumables after use, manufacturing waste and residues, purchase packaging, staff restaurant, etc.). The sub-categories sort waste by waste category, which implies an internal monitoring policy.
Waste treatments can conventionally lead to GHG emissions:
Either through the fermentation of organic waste placed in landfill or in biological treatment centres (methanisation plants or composting centres)
Or through the combustion of plastics (plastic is often derived from fossil fuels, such as oil or transformed gas).
Or through the material regeneration processes in the case of recycling (see below)
In all cases, these emissions are supplemented by emissions linked to the operation of the waste management process (waste collection, storage buildings, etc.).
For this category, it will most often be necessary to consult the waste managers who manage these processes.
For information, hazardous waste (for example Special Industrial Waste or Healthcare Activity Waste) does not generate emissions due to their toxicity, but due to the quantity of fossil energy used for their transport, confinement, storage or treatment.
Most of the emission factors used for waste include the collection of this waste. If this collection has already been accounted for in the Freight category by the organisation, care must be taken not to double count here.
Focus on recycling of waste
From the point of view of greenhouse gas emissions, recycling generates on the one hand emissions linked to its re-transformation into usable material (e.g. melting of metals), and on the other hand makes it possible to avoid emissions for the manufacture of the same new or lightly recycled material.
In the case of treating waste by recycling, the waste producer integrates the impacts of collection and operation of the sorting centre. The waste producer does not integrate the impact of the material regeneration (recycling) process. With this method, waste directed towards the recycling channel is not accounted for as waste, but as a secondary supply flow of raw materials.
It is up to the organisation that organises this recycling, as well as organisations that consume recycled material (in their Inputs - goods and materials), to include the material regeneration phase. If the organisation's waste that is recycled is subsequently used as an input by that same organisation, there is then no double counting of the recycling process.
Care must be taken to consider the quantity of waste actually recycled, based on declarations from the recycling organisation, or failing that on national or local statistics.
🔎 The Bilan Carbone® and the GHG Protocol are aligned on this methodological allocation of recycling. Conversely, the ISO 14064-1 standard and the regulatory GHG assessment attribute the impact of this recycling to the waste producer, in the same way as other treatment methods. Both types of exports are provided for and are explained pedagogically.
It is essential to accompany the analysis of results with a pedagogical explanation, reporting not only the impacts of the Waste category, but also quantifying their repercussions on the organisation's entire value chain.
Impact of recycling: Sending waste for recycling does not mean it no longer emits greenhouse gases. Quantifying them makes it possible to estimate the impacts linked to material regeneration. This perspective serves as a reminder that the best strategy remains reducing waste production (and material losses) at source.
Emissions avoided by the use of recycled material: residual and recycled waste enables other actors to use recycled material instead of virgin material, thereby avoiding certain emissions associated with the extraction and transformation of primary resources.
⏳[WIP] The ABC and its community will deepen the methodology linked to avoided emissions. At this stage, these emissions must not be deducted from the organisation's total emissions, but they can be accounted for separately and declared if necessary.
Fixed Assets
This category covers all the emissions linked to the material manufacture of durable goods (of a certain service life or subject to accounting depreciation by the organisation), including:
The Fixed Assets category concerns the purchase or long-term rental of these goods.
In the case of infrastructure, this generally concerns all construction other than a building (roads, car parks, etc.).
In the case of vehicles, if the accounting carried out in the Travel category includes a component dedicated to vehicle manufacture, the organisation must ensure it does not double count these emissions, which may be optionally taken into account either in the "Fixed Assets" or "Travel" category.
When the organisation is a large entity managing an annual flow of renewal or increase of its fixed assets, it is recommended to treat this category as an annual flow and no longer as depreciation of the existing fleet. This choice will then be the most relevant for defining emission reduction actions, based on recurring annual purchases. This is particularly relevant for real estate development or construction organisations, car dealerships, etc.
Finally, intangible emissions (brands, concessions, licences, etc.) must not be depreciated.
Depreciation period:
By convention in the method, the emissions from the manufacture of these goods are spread over a certain period, which must be the theoretical service life of the good in question, within the organisation. Either this period is estimated at purchase or at the start of use of the good (by the manufacturer, via an LCA, ...), or it is a default value that differs depending on the type of good. The theoretical service life within the organisation (planned period of use) may differ from the physical service life. For example, an organisation that renews its vehicle fleet every 3 years.
This period is called the depreciation period, and must be indicated within the Bilan Carbone®. The emissions are said to be subject to depreciation, or alternatively that the good is capitalised. These emissions must be taken into account every year (when the organisation carries out an assessment), until the end of the good's depreciation period, after which the good is considered as physically "depreciated" and no further emissions need to be taken into account. This distribution is made in order to make emission profiles, carried out at successive intervals, comparable to each other.
Period and duration of inclusion in the assessment:
If the organisation no longer uses the depreciated good, and this good is transferred to another user (premises, vehicles, furniture still in good condition, ...), the organisation must no longer account for the associated emissions. If the good is not reused, the organisation must continue to take these emissions into account.
If the organisation acquires a good that is already partially depreciated (moving into constructed premises, acquisition of reconditioned digital equipment, reuse, ...), it must only take into account the depreciated emissions over the remaining depreciation period of the good. In cases where the organisation does not know the previous period of use, the Bilan Carbone® method recommends using conservative estimates (i.e. relatively short previous periods of use). In cases where the good is considered depreciated, the emissions linked to manufacture are no longer to be capitalised (this does not exclude any emissions linked to supply, renovation, repair, etc.)
End of Life
This category covers all the emissions linked to the future end of life of products that have been sold or distributed within the temporal boundary:
This involves calculating the quantity of GHGs that all products/services provided or distributed in the year of the assessment (or failing that during the temporal boundary of the assessment) will emit at their end of life. For example, if you produce refrigerators, at a rate of 5,000 units per year, each piece of equipment emitting 500 grams of gas at end of life, the emissions attributable to the end of life of your annual production are: 5,000 x 0.5 = 2,500 kilos, i.e. 2.5 tonnes of gas per year.
At its "end of life", a product or service may generate emissions: fermentation of carrot peelings placed in landfill, CO₂ emissions from a plastic toy sent to an incinerator, etc. The organisation may not know with certainty the end of life of the products (goods or services) distributed in the year of the assessment (or failing that during the temporal boundary of the assessment). It will then be necessary to define end-of-life scenarios: either by estimating the energy required for end-of-life treatment (sub-category "Energy consumption at end of life"), or by considering the treatment channels for the materials used in the distributed products, and their mix in the distribution territories (sub-categories "Waste treatment at end of life" and "Packaging treatment at end of life").
The End of Life category does not concern products or services whose very use implies destruction: a candle, a litre of fuel, a firework rocket, etc. In these cases, the emissions fall under the Use category.
The sub-category "Packaging treatment at end of life" of products sold or distributed makes it possible to visualise the overall contribution of "waste by destination" that these future packaging items represent, even though they are not thrown away directly by the entity that puts them into circulation. The emissions taken into account in this sub-category are linked to the End of Life of this packaging (which will occur almost immediately after it is put into circulation). The emissions linked to the production of plastics, paper, metals, etc. necessary for the production of the packaging are considered in the Material intended for packaging sub-category. These individualised sub-categories can be aggregated.
Use & Dependence
This category covers:
Once a product (good or service) is with the customer or user, its use may generate GHG emissions.
The emissions of all that has been sold or distributed by the organisation in the year of the assessment (or failing that during the temporal boundary of the assessment) are taken into account over their estimated operating life. Average values of energy consumption and leaks linked to the use of products (goods and services) are required, as well as their average service life.
These emissions can easily become dominant over those of the other Bilan Carbone® categories.
Many cases are concerned, such as for example:
The sale of cars implies accounting for petrol, possibly refrigerant fluid leaks for air conditioning, and emissions associated with maintenance services (manufacture and transport of spare parts, heating of premises used for this function, etc.), over the average mileage of the vehicle model;
Electricity production for household appliances (obviously highly variable depending on the country of use);
The combustion of gas for a dwelling as a whole (for a housing builder), or for a cooker (gas consumed over the average service life of a cooker);
The emissions of journeys if the organisation consists of financing exchange grants between countries (which often amounts to financing travel, notably by air).
Future refrigerant fluid leaks if the organisation sells air conditioning systems;
N₂O emissions if the organisation produces nitrogenous fertilisers;
The combustion of acetylene if the organisation sells blowtorches;
The maintenance of the cold chain if the organisation sells frozen products;
Car journeys if the organisation sells products in hypermarkets.
Other examples are proposed below.
For the use of material goods sold or distributed, this involves accounting for the energy and material production consumed.
For the use of services sold or distributed, an approach based on the impact on the end customer can be adopted using the carbon intensity of the final product.
Accounting for the Use category does not require allocation rules: however, these allocations (use of fuel by vehicles equipped with headlights, pro rata to the weight of the headlight) may be operationally relevant to provide indicators, steer the transition plan, etc.
Focus on the responsibility-based use and dependence-based use sub-categories:
These emissions are classified in the "Responsibility-based use" and "Dependence-based use" sub-categories, respectively, depending on the degree of responsibility or dependence.
It is recommended to present the final emission profile with and without the "Dependence-based use" sub-category. The 2 results are complementary and the Bilan Carbone® must make it possible to provide indicators adapted to each lever of action.
An organisation is never completely responsible for a "downstream" emission, nor completely dependent. This separation is therefore at the discretion of the organisation, according to what will be most useful for steering its actions.
Responsibility-based use: covers the emissions necessary for the direct use of these products, i.e. the emissions generated at the time of their use over their entire service life.
In the case of goods, these emissions are generally due to the consumption of energy or consumables (fuel for vehicles, ink cartridges for printers, electricity for electronic objects, etc.).
In the case of services, they are due to the direct application of the service in question. Thus, if it is a key service for the creation of a good, the consumption of material necessary for the creation of the good is to be taken into account. For example, an architectural firm working on plans for a building should integrate the material consumption associated with construction. An organisation that provides online training should integrate the energy used by users to operate their electronic devices over the duration of the training.
Dependence-based use: when the use of products sold or distributed by the organisation is conditioned by the use of other products, this sub-category covers the additional emissions linked to the manufacture or use of these other goods and services (excluding infrastructure or other collective goods and services) over their entire service life.
The question of dependence-based use often arises when the product (good or service) is not a final product but an intermediate product. Its use is then conditioned by the use of another product. This dependence is a vulnerability of the organisation which must quantify it.
Several intermediate products may be necessary before the final product. It is recommended to focus on the most significant product(s) with regard to the Use category: if the organisation sells steel to manufacture a body, itself sold to a car manufacturer: it does indeed consider the fuel use of the car.
Conversely, "at the end of the chain", it is not required to include public infrastructure, and other collective goods or services (ports, roads, public services, etc.) even if the organisation obviously depends on them. This dependence may feature in the risk and opportunities analysis.
Examples and comparisons on responsibility-based and dependence-based use:
A few non-exhaustive examples are proposed here to enable organisations to grasp these concepts. As a reminder, and in summary:
-> responsibility-based: it is the product (good or service) itself that consumes or emits during its use phase.
-> dependence-based: the use of the product (good or service) is conditioned by a consumption or emission.
A company provides meal trays to airline companies
Use (consumption) of energy for the cold chain then cooking.
Use (consumption) of fuel for the complete aircraft
A company carries out chemical surface treatments on certain parts of a car engine
/
Use (consumption) of fuel by vehicles equipped with these parts
A company that manufactures cars
Use (consumption) of fuel by vehicles
/
A company carries out foundation sizing studies (for ski lift pylons)
Use (consumption) of material for the manufacture of the foundation
Use (consumption) of energy to operate the ski lift
A company that manufactures container ships
Use (consumption) of fuel by the container ship
/
A container ship company (that transports containers)
/
Carbon intensity of the transported products
A company that manufactures car headlights
Use (consumption) of energy by headlights for lighting
Use (consumption) of fuel by vehicles equipped with these headlights
A company that markets advertising billboards
Use (consumption) of energy by billboards (backlit for example)
Carbon intensity of products being advertised
A company that installs electric vehicle charging stations
Use (consumption) of energy for charging
/
This table does not constitute a general rule, and logical reasoning is to be applied on a case-by-case basis, following the recommendations of practical guides.
Focus on the use of financial investments made
This sub-category covers financial investments and equity stakes. It does not designate the organisation's purchases (goods or services). The organisation accounts for this sub-category based on the Bilan Carbone® of the supported organisations or projects, or the choice of economic sectors in which assets are deployed.
⏳[WIP] The ABC and its community will position themselves in more detail on the emissions linked to financial investments made.
Other Accounting Principles Concerning Multiple Categories
Owner or tenant
In a Bilan Carbone®, emissions are to be taken into account even if the organisation is only a tenant of premises or vehicles. In accordance with operational control, it is the notion of operation and use that must be retained.
In tools, it may be relevant to differentiate these 2 uses: either to better steer actions (the actions to be taken may differ depending on whether the situation is rental or ownership), or because this leads to differences in exports (BEGES-R).
Inflation
If the organisation uses Spend-based emission factors, it may correct these Spend-based emission factors based on the inflation that applies to its purchases or rental of goods and services.
If the organisation is able to calculate the specific inflation rate undergone by the product or service concerned between the date of creation of the EF and the date of carrying out the assessment, it must use this calculated inflation rate. For example, an organisation that uses the same service provider for its advertising campaigns every year, and that observes an inflation of 10% on the rates of this service provider (for the same service) between the year of creation of the EF and the current year should correct the EF by these 10% of inflation.
If the organisation is not able to calculate this specific inflation rate, it may base itself on inflation measurements in the various countries concerned, preferably by sector.
Digital
The carbon impact of digital technology within the Bilan Carbone® requires the aggregation of several sub-categories if it is to be treated as a single block by the organisation:
"Digital equipment" owned or rented consists of material goods, they are therefore accounted for either in Inputs: goods and materials if they are consumables (peripherals, etc.), or in Fixed Assets if they are capitalised goods (computers, printers, etc.)
The organisation's "digital uses":
If they involve an indirect impact (external servers, data processing and storage, data transport over networks, etc.), they are accounted for in Inputs: services in the Digital Uses sub-category.
On the other hand, if they involve a direct energy consumption by the organisation (for example the electrical consumption of a computer), they are a priori already accounted for in the Energy category, and must not be subject to double counting.
External "digital uses" induced by the organisation's activities (for example the consultation on terminals by external users, beneficiaries or customers), are accounted for in the Use category, like other products and services provided by the organisation.
Future packaging
The aggregation of the two sub-categories makes it possible to deal with the emissions of manufacture and end of life of packaging as a single block:
Material intended for packaging, included in the Inputs: goods and materials category
Packaging treatment at end of life, included in the End of Life category
Among the reasons why specific information on packaging is necessary, by individualising them within all incoming materials:
A package does not follow the same specifications as the product, and for the same product, the packaging may depend greatly on the transport arrangements to follow
The customer (or beneficiary) of the product or service generally does not require the same things from packaging as from the product
Packaging is an operational responsibility distinct from that of the product, which generates specific information
The marketing and commercial constraints for packaging and the product are not identical
The fate of discarded packaging can be understood statistically (as they will be discarded everywhere), so that average emission factors can be assigned to them for their end of life
Avoided and sequestered emissions
⏳[WIP] The Bilan Carbone® methodology does not address avoided or sequestered emissions. It is recommended to rely on the avoided emissions calculation guide (pillar B) and on the carbon sequestration strategy building guide (pillar C). A future update of the Bilan Carbone® method will provide guidelines on the quantification of avoided emissions.
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