> 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/annexes/bibliographie.md). # Bibliography

## The ABC and Complementary Resources to the Bilan Carbone®

ABC - Association pour la transition Bas Carbone (Association for Low Carbon Transition)

The [Association pour la transition Bas Carbone (ABC)](https://abc-transitionbascarbone.fr/association-pour-la-transition-bas-carbone/) – formerly the Association Bilan Carbone – was created in 2011 by ADEME and APCC, to carry and disseminate the Bilan Carbone® methodology. It makes available to organisations and citizens tools and methods enabling them to succeed in defining and implementing their decarbonisation strategy. The ABC brings together more than 1,000 organisations committed to the climate and animates a community of actors around the issues of the low-carbon transition and more particularly carbon accounting. The association, through its missions, wishes to mobilise and train the maximum number of actors (organisations and citizens) on the issues related to combating climate change. :link: To join:

General Terms of Use

This new version of the Bilan Carbone® method is freely and freely consultable. However, its use is conditional on an up-to-date [membership](https://abc-transitionbascarbone.fr/agir/adherer-a-labc/) or licence with the ABC as a legal entity, thereby ensuring an up-to-date version of the tools for applying the method as well as various additional services (for more details, consult the [ABC website](/english/annexes/bibliographie.md)). Any organisation wishing to use the method or our tools must have at least one person trained in the Bilan Carbone® methodology by an authorised training body. See the [General Terms of Use](https://abc-transitionbascarbone.fr/conditions-generales-utilisation-abc/).

Summary of the Working Group's Recommendations - Evolution of the Method

Between 2022 and 2024, the Association pour la transition Bas Carbone (ABC) set up a **Working Group (WG)** dedicated to the evolution of the Bilan Carbone® method, composed of: * The ABC team, including members of the board of directors * Recognised historical experts, who contributed to previous working groups or demonstrated their skills * Thematic experts called upon occasionally on specific subjects * Confirmed experimenters and representatives of the member colleges for the current year After several months of reflection, the WG reached a consensus on the orientations and developments necessary to integrate into the method. The summary of the Working Group's (WG) recommendations, published in early 2023, is accessible to members. Several proofreading phases of the WG then followed to arrive at the current version. :link: For more information:

Training in the Bilan Carbone® Method

The first essential step for working with the Bilan Carbone®, training allows you to acquire the skills necessary to use the Bilan Carbone® methodology and tools. In the interest of quality, it is a prerequisite for accessing all up-to-date Bilan Carbone® tools. :link: For more information:

Bilan Carbone® Tools

The ABC makes available tools enabling any organisation to account for all of its GHG emissions and thereby become aware of its main emission categories and its energy vulnerability. Two tools are available: * A SaaS software: BC+, enabling a Bilan Carbone® to be carried out online, collaboratively and documenting each entry * Calculation spreadsheets (a master spreadsheet for converting activity data into CO2eq, editing graphs and exporting in various ISO, GHG Protocol or French regulatory formats, as well as optional utilities) :link: For more information:

Compliance Reference Framework for Bilan Carbone® Tools

Since 2014, the ABC has put in place an audit procedure to assess the compliance of carbon accounting tools with the Bilan Carbone® method. Tools that have passed this audit can then present themselves as "**Bilan Carbone® compliant tools**" and are visible on the ABC website. Please note that this compliance lasts three years, and the ABC updates its website very regularly to ensure that tools recognised as compliant are up to date. :link: For more information on the audit reference framework: :link: For more information on the list of compliant tools:

Overview of Tools and Methods Available to Organisations and Territories

To meet the transition needs of our societies towards a low-carbon model, many tools and methodologies exist. It is sometimes difficult for project managers and decision-makers to find their way. The ABC published a first [guide](https://abc-transitionbascarbone.fr/wp-content/uploads/2022/03/panorama-36p-web-final.pdf) of methods and tools in 2017. In 2020 a second version was published, supported by ADEME, updated, supplemented and accompanied by typical pathways for transition actors, including **19 technical sheets**, **4 pathways for organisations and 2 overviews of territorial approaches.** These guides have been updated in the form of a panorama published in **2024**:\ :link: :link: For more information (2020 version): [Overview of tools and methods available to organisations and territories](https://abc-transitionbascarbone.fr/wp-content/uploads/2022/03/panorama2-guide-vdef.pdf)

Bilan Carbone® Collage

The Bilan Carbone® Collage is a format usable in the reporting phase of the Bilan Carbone® to raise awareness among employees about the organisation's impacts and mobilise them around the actions to be implemented from the transition plan. :link: :link: For more information: [Bilan Carbone® Collage](/english/annexes/annexes/annexe-9-ressources-pour-la-mobilisation/la-fresque-du-bilan-carbone-r.md)

Observatory of Carbon Accounting in France (OCCF)

**The Observatory of Carbon Accounting in France (OCCF)** is a joint initiative launched by the Association pour la transition Bas Carbone (ABC) and the Association des Professionnels du Conseil Climat (APCC) in 2023. The main objective of the OCCF is to create a comprehensive and high-quality database, bringing together anonymous and complete Bilan Carbone® or GHG assessments (BEGES), to enable sectoral comparisons and facilitate the low-carbon transition of organisations. :link: For more information on the OCCF:

Assessment Evaluation Guide

Presents the method for evaluating a Bilan Carbone® as well as a Regulatory GHG Assessment. It details the principles, methodology and process of the assessment evaluation approach. The evaluation of assessments makes it possible to guarantee their reliability and transparency as well as the relevance of the established transition plans. :link: For more information: :link: [Resources for the evaluation of assessments](https://www.bilancarbone-evaluation.com/ressources/bibliographie#ressources-pour-levaluation-des-bilans)

Directory of ABC Service Providers and Members

The ABC provides a directory of service providers trained and authorised to support a Bilan Carbone® approach, or its complementary resources (Bilan Carbone® Evaluation, Bilan Carbone® Collage, etc.) :link: For more information:

## Introductory Resources ### Climate Developments

Sixth Assessment Report (AR6) of the IPCC

The IPCC is the Intergovernmental Panel on Climate Change. It is an organisation bringing together 195 UN member states whose objective is to regularly provide an unbiased assessment of the most advanced scientific knowledge on climate. It brings together thousands of volunteer experts from around the world to evaluate, analyse and synthesise the many scientific studies on the subject. IPCC reports are at the heart of international climate negotiations. Created in 1988 by the World Meteorological Organization (WMO) and the United Nations Environment Programme (UNEP), the IPCC has published six rounds of reports on climate change at regular intervals. The sixth and most recent assessment report (AR6 or Sixth Assessment Report), finalised in 2023, is composed of three parts: * The physical bases of climate change (August 2021) * Impacts, adaptation and vulnerability (February 2022) * Mitigation of climate change (April 2022). It also includes the following "special" reports: "Special Report on Global Warming of 1.5°C" (2018), "Special Report on Climate Change and Land" (2019), "Special Report on the Ocean and Cryosphere in a Changing Climate" (2019). With the 6th report, SSP (Shared Socio-economic Pathways) scenarios replace the RCP (Representative Concentration Pathways) scenarios previously used. Five SSP scenarios are proposed. SSP2-4.5, equivalent to RCP8.5, being the most probable, represents the pace of emission evolution without major variation ("business as usual", i.e. the continuation of current emissions). The reports are approved by the 195 UN member states. [The AR6 was approved on Sunday 27 February 2022.](https://www.ipcc.ch/report/ar6/wg2/resources/press/press-release-french/) For more information, you can consult: :link: the summary for policymakers of the first part of the report, in French, by following [this link](https://www.ipcc.ch/report/ar6/wg1/downloads/report/IPCC_AR6_WG1_SPM_French.pdf) :link: the reports, by following [this link](https://report.ipcc.ch/ar6syr/index.html) :link: a [popularised summary](https://theshiftproject.org/article/climat-synthese-vulgarisee-6eme-rapport-giec/) of the AR6 produced by the Shift Project

Introductory Sources on the Climate Context

The [introductory section](/introduction-a-la-transition-bas-carbone/pourquoi-une-demarche-de-transition-bas-carbone.md) condenses several bibliographical pieces of information whose sources are presented below: * 2024 was the [hottest year](https://news.un.org/fr/story/2025/01/1152031) ever recorded. * The threshold of an average warming of more than 2° was symbolically crossed [on a single day in 2023](https://climate.copernicus.eu/global-temperature-exceeds-2degc-above-pre-industrial-average-17-november) * Average global warming estimated at +1.4°C in December 2025, [relayed by Météo France](https://meteofrance.com/le-changement-climatique/quel-climat-futur/les-chiffres-cles-du-changement-climatique) * The CGDD, [in a 2020 publication](https://www.statistiques.developpement-durable.gouv.fr/sites/default/files/2020-01/datalab-essentiel-202-risques-climatiques-janvier2020.pdf), highlighted that 6 in 10 French people are affected by climate risk * [The Paris Agreement | UNFCCC](https://unfccc.int/fr/a-propos-des-ndcs/l-accord-de-paris) * Framework objectives at the scale of the European Union: [Climate action and the Green Deal](https://commission.europa.eu/strategy-and-policy/priorities-2019-2024/european-green-deal/climate-action-and-green-deal_en) * Framework objectives at the scale of France: [the SNBC.](https://www.ecologie.gouv.fr/politiques-publiques/strategie-nationale-bas-carbone-snbc) * Quote from António Guterres, Secretary-General of the [United Nations, 2021.](https://unric.org/fr/antonio-guterres-le-rapport-dexperts-du-climat-est-une-alerte-rouge-pour-lhumanite/) * Limiting warming to +2° would require a reduction in global GHG emissions of [64% by 2050 and 84% to limit warming to +1.5°](https://www.ipcc.ch/report/ar6/wg3/downloads/report/IPCC_AR6_WGIII_SummaryForPolicymakers.pdf). * Global warming estimated at +3.2° by 2100 by the High Council for the Climate (HCC). [This estimate](https://www.hautconseilclimat.fr/wp-content/uploads/2023/06/HCC_RANC_2023-VF.pdf) is associated with a range of uncertainty on policy developments beyond 2030 ranging from 2.2°C to 3.5°C. Warming could be reduced by around 0.4°C if all commitments submitted within the framework of nationally determined contributions (NDCs) to the United Nations are met, and by around 0.9°C if countries' carbon neutrality commitments, for many of which are unrealistic, are also fully achieved. Thus, even in the case where all current 2030 commitments and countries' carbon neutrality are met, global warming would still exceed 2°C. Finally, by considering the entire range of uncertainty in the climate response, which is added to these values, the possibility of global warming of more than 4.0°C still cannot be excluded. * The decline in gross emissions in France must still affirm its structural character, as [indicated by the High Council for the Climate](https://www.hautconseilclimat.fr/wp-content/uploads/2023/10/HCC_Rapport_GP_2023_VF_cor-1.pdf).

Kyoto Protocol

The Kyoto Protocol is an international agreement aimed at reducing greenhouse gas emissions and which complements the United Nations Framework Convention on Climate Change (UNFCCC) whose participating countries meet once a year since 1995. It defines in particular the various GHGs that must be taken into account in the context of these reductions: * Carbon dioxide, CO₂ * Methane, CH₄ * Nitrous oxide, N₂O * Sulphur hexafluoride, SF₆ * [Hydrofluorocarbons](/english/annexes/glossaire.md#hydrofluorocarbures), HFC * [Perfluorocarbons](/english/annexes/glossaire.md#perfluorocarbures), PFC :link: For more information, you can consult the text, in French, by following [this link](https://unfccc.int/resource/docs/convkp/kpfrench.pdf).

## Resources on Accounting ### Other Standards, Norms and Regulations for Accounting GHG Emissions

ISO 14064-1: 2018

ISO 14064-1:2018 specifies guidelines, at the organisation level, for the quantification and reporting of greenhouse gas emissions and removals. The standard serves as a reference for the main methods, particularly the French regulatory methodology. The requirements described by this standard make it possible to: * define the boundaries for GHG emission and removal * quantify these emissions and removals * identify actions aimed at improving the management of greenhouse gases. ISO/TR 14069 provides guidelines for the application of ISO 14064-1. It describes in particular the 23 emission categories of the GHG profile, divided between direct emissions and indirect emissions linked to energy (mandatory under the standard) and other indirect (optional), and gives some accounting examples. For more information, you can consult: :link: the [sheet on ISO 14064-1](/english/annexes/bibliographie/fiche-iso-14064-1.md), from the ABC's methods overview.

Regulatory Method for GHG Emission Assessments (Regulatory GHG Assessment or BEGES-R)

Article 75 of Law No. 2010-788 of 12 July 2010 on the national commitment to the environment (ENE) established a generalisation of greenhouse gas emission assessments (i.e. the **Regulatory GHG Assessment** or **BEGES-R**) for: * Companies with more than 500 employees (250 in overseas departments) * Local authorities with more than 50,000 inhabitants * Public bodies with more than 250 agents * State services. The BEGES-R methodology aims to provide the necessary elements for the preparation of the GHG profile, to be carried out every 4 years for private legal entities, and every 3 years for the State, local authorities and other public legal entities. The method described is directly inspired by ISO 14064-1:2018 and was updated in 2022. For more information, you can consult: :link: the [national platform for the publication of greenhouse gas emission assessments](https://bilans-ges.ademe.fr/bilans/comment-publier) from ADEME. :link: the [BEGES-R method](https://www.ecologie.gouv.fr/sites/default/files/documents/methodo_BEGES_decli_07.pdf) :link: the [Order](https://www.legifrance.gouv.fr/loda/id/JORFTEXT000031974429) of 25 January 2016, relating to the IT platform for transmitting greenhouse gas emission assessments :link: [The place of the Bilan Carbone® vis-à-vis the Regulatory GHG Assessment](/english/introduction-to-the-low-carbon-transition/quelle-integration-du-bilan-carbone-r-au-sein-dune-demarche-de-transition-bas-carbone.md#la-place-du-bilan-carbone-r-vis-a-vis-des-reglementations). :link: the [sheet on the Regulatory GHG Assessment](/english/annexes/bibliographie/fiche-beges-r.md), from the ABC's methods overview.

Greenhouse Gas Protocol (GHG-P)

Created in 1998 by the World Resources Institute (WRI) and the World Business Council for Sustainable Development (170 companies), with the support of NGOs and governments, **the GHG Protocol works with many actors to build greenhouse gas (GHG) accounting and reporting standards and promote their large-scale adoption**. The first GHG Protocol standard was published in 2001, and since then, the method has been used worldwide, notably for climate reporting, for example with the [CDP](#autres-ressources). For more information, you can consult: :link: the [sheet on GHG-P](/english/annexes/bibliographie/fiche-ghg-p.md), from the ABC's methods overview.

Corporate Sustainability Reporting Directive (CSRD) and Ordinance No. 2023-1142 of 6 December 2023

**Corporate Sustainability Reporting Directive.** European directive setting new standards and non-financial reporting obligations. It has been applicable since 1 January 2024. **Ordinance No. 2023-1142 of 6 December 2023** relating to the publication and certification of sustainability information and to the environmental, social and corporate governance obligations of commercial companies, **in France.** This is the transposition into French law of the European directive. For more information, you can consult: :link: the text of the CSRD, by following [this link](https://www.efrag.org/Activities/2010051123028442/Sustainability-reporting-standards-roadmap) :link: the ordinance, by following [this link](https://www.legifrance.gouv.fr/jorf/id/JORFTEXT000048519395) :link: the [sheet on the CSRD](/english/annexes/bibliographie/fiche-csrd.md), from the ABC's methods overview.

Diag Décarbon'action

The Diag Décarbon'action is a scheme created and funded by Bpifrance, with the methodological support of the ABC and its community. The scheme helps finance the first Bilan Carbone® for very small companies, SMEs and certain mid-sized companies. The Bilan Carbone® will be carried out by an expert trained in the method, from a pool of pre-selected consultants. The Diag Décarbon'action is therefore not a new standard, norm or regulation in terms of carbon accounting, but a scheme that facilitates access to these approaches (notably Bilan Carbone®) while preserving its fundamental methodological principles. :link: For more information on the scheme:

### Other Scales of GHG Emission Accounting

Carbon Footprint of a Product

In the context of carbon accounting, [four main scales](/english/introduction-to-the-low-carbon-transition/quelle-integration-du-bilan-carbone-r-au-sein-dune-demarche-de-transition-bas-carbone.md#les-differentes-echelles-de-comptabilite-carbone) are generally distinguished: territory, individual, product and organisation. ⏳\[[WIP](/english/readme.md#structures-des-informations-specifiques)] The ABC and its community will position themselves on the adaptation of the Bilan Carbone® Organisation principles to product and territory scales. Upcoming reflections will focus on the Product footprint, and on the Territory footprint. Initiatives exist. For example the [proposal of a new climate indicator](https://www.carbone4.com/files/Publication_2022_NZI_Nouvel_Indicateur_Climat_compressee.pdf) (SCAP) to assess the compatibility of products or services with the objectives of the Paris Agreement. ⏳\[[WIP](/english/readme.md#structures-des-informations-specifiques)] A bibliographical review is underway and will be proposed shortly.

Carbon Footprint of an Individual (or personal carbon footprint)

Carbon Footprint of a Territory

In the context of carbon accounting, [four main scales](/english/introduction-to-the-low-carbon-transition/quelle-integration-du-bilan-carbone-r-au-sein-dune-demarche-de-transition-bas-carbone.md#les-differentes-echelles-de-comptabilite-carbone) are generally distinguished: territory, individual, product and organisation. ⏳\[[WIP](/english/readme.md#structures-des-informations-specifiques)] The ABC and its community will position themselves on the adaptation of the Bilan Carbone® Organisation principles to product and territory scales. Upcoming reflections will focus on the Product footprint, and on the Territory footprint. Initiatives exist. ⏳\[[WIP](/english/readme.md#structures-des-informations-specifiques)] A bibliographical review is underway and will be proposed shortly.

Net Zero Initiative: on induced, avoided and sequestered emissions

The Net Zero Initiative framework offers organisations a way to describe and organise their climate action with a view to maximising their contribution to global carbon neutrality.

Each organisation is then encouraged to: 1. Assess its performance on these three pillars; 2. Set ambitious objectives on these three pillars in parallel; 3. Steer them dynamically over time. For more information, you can consult: :link: The NZI framework: :link: the [pillar B guide](https://www.carbone4.com/files/Publication_2022_NZI_Guide_Pilier_B.pdf) of the NZI :link: the [pillar C guide](https://www.carbone4.com/publication-nzi-pilier-c) of the NZI

ADEME's Position on Carbon Neutrality

ADEME invites organisations not to pursue arithmetic carbon neutrality at the organisational level, but to prioritise decarbonisation levers within the organisation's boundary (induced emissions). For more information: :link: [ADEME's position](https://librairie.ademe.fr/changement-climatique-et-energie/4524-avis-de-l-ademe-la-neutralite-carbone.html)

### Practical Accounting Guides

Sectoral Work and Guides

ADEME and French professional federations have produced a series of sectoral guides, giving examples and advice on carbon accounting. They focus particularly on defining sources, sinks, type of gas, necessary data and calculation methods for each significant and/or relevant emitting category of the sector concerned, in order to optimise the preparation of regulatory GHG assessments. The guides are also representative of the sector based on feedback or best practices. **The sectoral guides are being updated with public consultations in particular. Updates will be progressively published on the ADEME website.** :link: To consult the sectoral guides: A complementary sectoral tool dedicated to carbon stocks and flows in territories was also created by ADEME with the support of the ABC. :link: To consult the tool:

Plan Carbone Général (PCG)

The Plan Carbone Général is a reference operational guide managed by the ABC in partnership with the APCC and on the original idea of SAMI. This guide aims to respond consensually to all practical questions concerning carbon accounting. The Plan Carbone Général currently covers the four main carbon accounting methodologies that are: * The Bilan Carbone® * The Regulatory GHG Assessment * ISO 14064-1 * The GHG Protocol The Plan Carbone Général is an evolving resource that is currently being modified by the ABC; some parts of the resource may therefore undergo significant changes, **particularly with the arrival of this new version of the method**. Users of the resource can moreover report gaps or propose ideas for improvement by joining the [Open Carbon Practice](https://association-pour-la-transition-1.gitbook.io/vision-logiciel-abc/) community on Slack. :link: To consult the PCG:

Analytical Carbon Accounting (CCA)

Analytical Carbon Accounting is a method for calculating the Greenhouse Gas (GHG) emissions on which the organisation depends. Analytical Carbon Accounting is a carbon accounting method that produces a GHG Profile (and therefore indicators on the impact and dependence of the organisation on GHG emissions) according to several customisable boundaries, according to the operational reality specific to each organisation. It makes it possible to: * build a Bilan Carbone® at different hierarchical levels, enabling each manager capable of implementing actions to monitor the impact of their decisions through the study of emissions at their level. The idea is therefore to divide the emission profile by internal stakeholder (example: business unit, team, site) to facilitate decision-making; and by external stakeholder (example: customer, supplier) to facilitate the implementation of the transition plan (LCA, specific EF, supplier questionnaire, downstream study, etc.). * build the skeleton of the Bilan Carbone® based on the organisation's chart of accounts, at minimum for each boundary that the company supervises from a financial point of view for the purpose of cost or profit optimisation. The organisation thus has the means to steer its decision-making via a financial cost and a carbon cost. These principles are compatible with the expectations of the Bilan Carbone® method. It is indeed possible to obtain a Bilan Carbone® by expressing the results (GHG profile and actions) with a so-called "analytical" reading (according to analytical axes or categories). Analytical carbon accounting therefore makes it possible to install the organisation's Bilan Carbone® as a decision-making and impact, risk and opportunity study tool in the face of energy-climate challenges. For more information, you can consult: :link: The references of the Bilan Carbone® method to analytical carbon accounting draws on the [Analytical Carbon Accounting Guide](https://mobeetip.fr/comptabilite-carbone-analytique/), published at the initiative of Mobeetip :link: the [summary sheet on CCA](/english/annexes/bibliographie/fiche-cca.md).

Specificities of the Carbon Footprint for Associations

This is a dual resource adapted to the specificities of associations: * A [sectoral approach of the Plan Carbone Général](https://www.plancarbonegeneral.com/approches-sectorielles/introduction): practical and concrete advice for accounting for the carbon emissions of an association. * An [annex of the Bilan Carbone®](https://www.bilancarbone-methode.com/annexes/annexes/annexe-5-specificites-pour-les-collectivites-et-les-associations): to adapt the steering of a Bilan Carbone® approach within an association. Its ambition is to strengthen the transition to climate action in the association sector by drawing on an adapted and accessible methodology, collectively designed to address the specific challenges of this sector. This annex is the result of reflections conducted with a Working Group on the carbon footprint of associations, created specifically by the ABC (Association pour la transition Bas Carbone) and the Mouvement Tilt. It constitutes a methodological reference for practical tools aligned with the realities and specificities of this sector. This Working Group brings together experts from the association sphere, association witnesses, carbon accounting experts and institutions. ![](/files/4rlDkx2DrKWSSrHgzf8q) These methodological deliverables are addressed to **associations governed by the French law of 1901 and declared in France**. If other general-interest structures (such as foundations) or non-French associations wish to use the **sectoral approach**, they may do so, without any guarantee that this approach will suit them fully.

## Resources on Strategy and Transition Plan

Guide for Building, Implementing and Monitoring a Transition Plan from ADEME

This document provides methodological assistance to organisations wishing to implement transition plans. It focuses on transition plans covering actions to reduce direct and indirect GHG emissions related to an organisation's activities, as well as the outline of a long-term and strategic vision for transforming these activities towards a low-carbon model. This Guide is addressed to organisations that have carried out the quantification of their GHG emissions within the framework of their GHG assessment and wishing to implement the associated transition plan. This guide is oriented towards "project management" by constituting an operational method recommending the steps to follow for the construction, implementation and monitoring of a transition plan. It is based on the analysis of reference documents on the subject, feedback from organisations and contributions from experts. Organisations are invited to draw inspiration from this guide, selecting the elements that seem most relevant to their business issues, motivations and maturity level. For more information, you can consult: :link: The [Guide for building, implementing and monitoring a transition plan](https://bilans-ges.ademe.fr/docutheque/guide-plan-transition.ext) :link: [Develop your transition plan](https://bilans-ges.ademe.fr/ressources/elaborer-son-plan-de-transition) on the Bilan GES website

Quanti GES

The method for quantifying GHG emissions related to an action is a method developed by ADEME since 2014. It makes it possible to compare a "with action" scenario and a "without action" scenario, at various key moments in the action, via the analysis of a consequences tree and GHG accounting using emission factors. A version 3 was published in 2022, more robust and operational. ⏳\[[WIP](/english/readme.md#structures-des-informations-specifiques)] Regarding the link between the Project Footprint method and QuantiGES, a bibliographical review is underway and will be proposed shortly. For more information, you can consult: :link: [The QuantiGES method](https://librairie.ademe.fr/changement-climatique-et-energie/4827-methode-quantiges.html) :link: [Implement your transition plan](https://bilans-ges.ademe.fr/ressources/mettre-en-oeuvre-son-plan-de-transition) on the Bilan GES website

ACT Step by Step

ACT (Accelerate Climate Transition) **Step by Step** is addressed to any company wishing to build and implement an ambitious and concrete low-carbon strategy. The approach is divided into 5 main steps: * Diagnosis of the current situation * Determination of issues and challenges * Vision * New strategy * Construction of the action plan ACT Step by Step draws on a toolkit and practical guides. The final objective being the implementation of an action programme that translates the strategy, as well as its monitoring and steering. The process covers all themes of strategy, from governance issues to carbon performance indicators and objectives. For more information, you can consult: :link: The ACT initiative website :link: the [sheet on ACT](/english/annexes/bibliographie/fiche-act.md), from the ABC's methods overview.

ACT Assessment

The ACT (Accelerate Climate Transition) **Assessment** method covers both aspects of carbon accounting: reporting and transition to action. It is an extra-financial rating for investors of the audited company aimed at assessing the company's position vis-à-vis a sectoral "2°" pathway. The method therefore relies heavily on the tools of the *Science Based Targets*. The auditor therefore observes the company's past (actions already taken), its present (comparison with its sector of activity) and the projected future (planned actions). A three-part rating assesses the company's position vis-à-vis its pathway, the coherence of the various indicators and the auditor's confidence in the probable evolution of the rating. The sectoral frameworks of ACT also provide an indication of the actions to take to enter a "2°" pathway: companies are thus encouraged to take action. For more information, you can consult: :link: The ACT initiative website :link: the [sheet on ACT](/english/annexes/bibliographie/fiche-act.md), from the ABC's methods overview.

Science Based Targets Initiative (SBT)

The SBT initiative is led by CDP, WRI and the World Wide Fund for Nature (WWF), with the support of the United Nations Global Compact (UNGC) and the We Mean Business coalition. This project aims to push companies to establish reduction objectives in line with the IPCC's recommendations, and in particular with the scenarios limiting warming to 1.5°C and +2°. Several tools are provided by the coalition so that each company can develop its objectives, in coherence with sectoral scenarios, particularly those of the International Energy Agency (IEA). ⏳\[[WIP](/english/readme.md#structures-des-informations-specifiques)] A bibliographical review is underway and will be proposed shortly.

National Low-Carbon Strategy (SNBC)

⏳\[[WIP](/english/readme.md#structures-des-informations-specifiques)] A bibliographical review is underway and will be proposed shortly.

## Resources on Communication

Tool Communication Charter

Carbon accounting as well as action to combat climate change and in favour of the low-carbon transition have become a genuine communication, image and positioning challenge. This charter proposes a consensus among its signatories regarding the respect of communication principles around quality carbon accounting, inscribed in an active contribution to the transition of our society towards a decarbonised model. :link:

Communication Guide on Climate Issues

Carbon accounting as well as action to combat climate change and in favour of the low-carbon transition have become a genuine communication, image and positioning challenge. This guide proposes: * Definitions, language elements and communication principles around quality carbon accounting, inscribed in an active contribution to the transition of our society towards a decarbonised model. * Application advice on creating a favourable environment for good communication (non-exhaustive) :link:

## Other Resources

CDP Questionnaires and Reports

The CDP is an NGO that carries an international reporting model, addressed to companies, cities, states and regions, via online questionnaires. Present in fifty countries worldwide, CDP offers a series of paid questionnaires, whose responses are then analysed. Reports are published regularly from this data, so that the world's decision-makers (investors, buyers, etc.) can act accordingly. The CDP questionnaire addresses scope 1 & 2 emissions, as well as scope 3 in less depth. Other questions address governance, strategy (risk management, business and engagement with governments), the company's objectives and initiatives in terms of emission reductions and finally communication. ⏳\[[WIP](/english/readme.md#structures-des-informations-specifiques)] A bibliographical review is underway and will be proposed shortly.

Climate Shadow

⏳The ABC will shortly publish a study on this concept and how it complements the Bilan Carbone®, on several examples (services, advertising, decarbonisation), drawing inspiration from and going further than several works: * * * * * ⏳These works have not been analysed by the ABC and in no way commit the position of the association and its community.

Recommendations of the Task Force on Climate-related Financial Disclosures (TCFD)

The TCFD is a task force set up by the Financial Stability Board, business-oriented to develop voluntary and relevant reporting for investors, linked to material risks. Four main recommendations are highlighted: reporting should be usable by all organisations, include links with financial analysis, enable operational decisions and focus on the analysis of risks and opportunities linked to the transition towards a low-carbon economy. The TCFD dissolved following the submission of its last report, in October 2023. The Financial Stability Board requested the IFRS to take over the TCFD's missions. Various TCFD recommendations are integrated [into the identification of risks and opportunities](/english/2-scope-of-the-approach/2.5-identification-des-risques-et-opportunites-de-transition.md) of the Bilan Carbone® method. ⏳\[[WIP](/english/readme.md#structures-des-informations-specifiques)] A bibliographical review is underway and will be proposed shortly.

ISO/IEC 17029 and ISO 14066:2023

**Conformity assessment — General principles and requirements for validation and verification bodies** The document sets out the requirements for these two activities as well as the definition of the validation/verification programme to be applied. "*Such a programme specifies definitions, principles, rules, processes and requirements applicable to the steps of the validation/verification process, as well as the competencies of validators/verifiers for a specific sector. Programmes can be legal frameworks, international, regional or national standards, global initiatives, sectoral applications as well as individual agreements with clients of the validation/verification body*." "*Validation and verification are differentiated based on the chronology of the assessed statement. Validation applies to statements concerning a planned intended use or a projected result (confirmation of plausibility), while verification relates to statements concerning events that have already taken place or results that have already been obtained (confirmation of truthfulness).*" **ISO 14066: 2023** defines the competency requirements for validation teams and verification teams of **environmental information**. For more information, you can consult: :link:

OCARA Methodological Guide

OCARA stands for "Operational Climate Adaptation and Resilience Assessment" and is a guide that proposes: * a detailed methodology for the **analysis of an organisation's current climate resilience** * broad principles for analysing the future evolution of impact scenarios * broad principles for developing adaptation and resilience plans. ⏳\[[WIP](/english/readme.md#structures-des-informations-specifiques)] A bibliographical review is underway and will be proposed shortly.

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