> 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/fiche-cca.md). # CCA fact sheet {% hint style="success" %} **Type**: Practical carbon accounting guide **Date**: 2024 **Author**: Mobeetip **Target**: Companies {% endhint %} 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 thus indicators on the impact and dependence of the organisation on GHG emissions) according to several customisable boundaries, reflecting the operational reality specific to each organisation. > :mag\_right: References in the Bilan Carbone® method to analytical carbon accounting draw on the [Guide to Analytical Carbon Accounting](https://mobeetip.fr/comptabilite-carbone-analytique/), published on the initiative of Mobeetip. ## **What are the objectives of the approach?** Analytical carbon accounting enables: * building 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 break down the emission profile by internal stakeholder (e.g. business unit, team, site) to facilitate decision-making; and by external stakeholder (e.g. client, supplier) to facilitate implementation of the transition plan (LCA, specific EF, supplier questionnaire, downstream study, etc.). * building the skeleton of the Bilan Carbone® based on the organisation's chart of accounts, at a minimum for each boundary that the company supervises from a financial point of view for the purposes of cost or gain 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 an "analytical" reading (according to analytical axes or entries). Analytical carbon accounting therefore enables the organisation's Bilan Carbone® to be installed as a decision-making and impact, risk and opportunity study tool in the face of energy-climate challenges. ## Specific glossary The terms specific to analytical carbon accounting from the [glossary](/english/annexes/glossaire.md) are recalled below:
Analytical axes The analytical axis, in accounting, designates the variables used to measure the different production costs. It functions as a marker used to filter similar entries and retrieve groups for analysis purposes. Analytical axes are inherent to analytical accounting. They underpin strategic decisions through a level of detail added to accounting data. Analytical axes can be of different natures. At the scale of a company or group, an analytical axis enables, for example, the categorisation of: * The company's activities, * Physical sites, * Legal organisation (subsidiaries, franchisees) * Human organisation (teams, employees), * Projects, * Products or services, * Suppliers, * Clients. For each of these axes, analytical codes define the possible values. **Analytical axes can be used in the Bilan Carbone® for** [**analytical carbon accounting**](/english/annexes/bibliographie.md#guides-pratiques)***,*** to build a reading or nomenclature used for the operational boundary, to allocate emissions from the GHG profile, etc. They correspond to the division of emissions by responsible parties, in order to build a transition plan at several levels of responsibility within the organisation. Analytical axes are not always present in an organisation's accounting (they sometimes do not have an analytical plan). However, even without a formalised analytical plan, the organisation sometimes has a reading of its costs and budgets by axes (supplier, client, project, site, team, etc.). These axes will be used by analytical carbon accounting as they are the ones that enable steering of the organisation.
Accounting exports Chart of accounts and analytical plans are stable over time for a given organisation without major structural modifications. At each accounting period, the organisation records all the revenues and costs of its activity in accounting entries (debit or credit allocation). This accounting is done in accounting journals (e.g.: purchases journal, sales journal, bank journal...). Different formats exist to export this accounting in its entirety: * The FEC (Fichier des Ecritures Comptables — Accounting Entries File): a standardised accounting file, notably used by the French administration to carry out tax audits of companies. It transcribes all accounting entries but does not include analytical entries. * The general ledger: a standardised accounting file, whose structure is nonetheless configurable to a certain extent to enable the organisation to adapt its accounting to its needs. However, it does not enable analyses to be carried out on the organisation's activity as it follows general accounting, its final objective being the preparation of annual accounts (balance sheet, income statement and notes). * The analytical ledger: a non-standardised accounting file, which nonetheless includes mandatory fields. It includes all analytical allocations and enables an analytical analysis of the accounting. This definition refers to the [analytical carbon accounting](/english/annexes/bibliographie.md#guides-pratiques) guide.
## **What is (are) the target(s) of the approach?** As a reminder, the **Bilan Carbone® method** **is structured around 3 main** [**maturity levels**](/english/1-scoping-the-approach/1.1-definir-son-niveau-de-maturite-bilan-carbone-r.md) **(Initial, Standard and Advanced).** Analytical carbon accounting is possible for all maturity levels. The [objectives of the approach](#what-are-the-objectives-of-the-approach) will advance the organisation in its transition journey. It is recommended and **relevant** for an [Advanced level](/english/1-scoping-the-approach/1.1-definir-son-niveau-de-maturite-bilan-carbone-r.md#niveau-avance-un-bilan-carbone-r-qui-pilote-une-veritable-strategie-de-transition) to implement analytical carbon accounting to obtain reading keys by responsibility boundary, and to enable the organisation's Bilan Carbone® to be installed as a decision-making tool. ## **Does the approach draw on a specific methodology?** {% hint style="success" %} The methodological principles are compatible with the expectations of the Bilan Carbone® method, by ensuring that **complementary reflections** are followed at each stage of the approach. **The methodological additions** are presented in the dedicated sections of the Bilan Carbone® method guide and **are recalled below.** {% endhint %} ### Organisational boundary To express the Bilan Carbone® with an "analytical" reading, in coherence with analytical carbon accounting, the [organisational boundary](/english/2-scope-of-the-approach/2.2-perimetre-organisationnel.md) considers or defines the organisation's [analytical axes](/english/annexes/glossaire.md#a). ### Temporal boundary To express the Bilan Carbone® in coherence with analytical carbon accounting, the [temporal boundary](/english/2-scope-of-the-approach/2.3-perimetre-temporel.md) considers a complete accounting period, best reflecting the organisation's activity in its entirety. ### Operational boundary #### Identification of emission sources To express the Bilan Carbone® in coherence with analytical carbon accounting, the organisation must identify the same emission sources (those for which it is responsible and on which it depends), but keeping the objective of then allocating them according to an ["analytical" mapping](/english/2-scope-of-the-approach/2.4-perimetre-operationnel.md#exigences-relatives-a-la-cartographie-des-sources-demissions) that will cross-reference accounting codes and analytical axes. It identifies supported and unsupported emissions. Supported emissions come from activities financed by the organisation. They therefore appear in the accounting exports. Unsupported emissions are not financed by the organisation, but are nonetheless included as mandatory. * Supported emissions are mapped from the company's accounting data. To identify supported emissions, an analysis of [accounting exports](/english/annexes/glossaire.md) is carried out to identify all account classes: * Representing a physical flow, * For which there is a cost or depreciation in progress during the analysed period. All identified account classes must be included in the Analytical Carbon Accounting as one or more emission entries. * Unsupported emissions by the company must be added. To account for unsupported emissions, it is possible to carry out a flow mapping or any other method enabling the identification of the list of emission entries exhaustively. The objective is to identify all physical flows on which the organisation's activities depend and which are not supported by the organisation. These flows will need to be integrated into the Analytical Carbon Accounting as one or more emission entries. > ⏳\[[WIP](/english/readme.md#structures-des-informations-specifiques)] The organisation will be able to find a correspondence table listing all the accounting codes that will need to be reviewed in order to identify the emission sources that must be considered within the Bilan Carbone®. #### Nomenclature of emission entries Several nomenclatures exist and can be combined. The important thing is to be exhaustive on the boundary as it is easy to [export these results](/english/4-accounting/4.5-profil-demission.md) into several different nomenclatures simultaneously (Bilan Carbone® entries, categories and entries of the regulatory BEGES-R and ISO 14064-1, structure of the analytical plan, GHG-P scopes, etc.). To express the Bilan Carbone® according to other nomenclatures, reference frameworks or standards, [complementary steps](/english/4-accounting/4.5-profil-demission.md#autres-formats-du-profil-demission) may be necessary. For example, to obtain an export in coherence with analytical carbon accounting, it is necessary to divide the emission sources identified in the [accounting exports](/english/annexes/glossaire.md) by [analytical axes](/english/annexes/glossaire.md) (site, activity, team, supplier, client...). Note that the axes can differ for each source (for example energy will be divided by site, or purchases by supplier). ### Activity data collection method To express the Bilan Carbone® with an "analytical" reading, in coherence with analytical carbon accounting, the [activity data must be collected](/english/4-accounting/4.2-methode-de-collecte-des-donnees-dactivite.md) by analytical axis, and therefore allocated by responsibility (suppliers, clients, sites, etc.). Accounting codes enable exhaustiveness on the [emission sources supported](/english/2-scope-of-the-approach/2.4-perimetre-operationnel.md#exigences-relatives-a-la-cartographie-des-sources-demissions) by the organisation. The associated data sources are thus linked to each accounting code (for example an export of purchases for accounting code 601321), then to the [analytical axes](/english/annexes/glossaire.md#a) (for example an export of purchases allocated by supplier). Data sources must integrate the analytical axes identified as relevant for the analysis of results. The absence of analytical axes in a data source necessary for dividing emissions according to this analytical axis can be a justification for abandoning this analytical axis. Adding the analytical axis to the data source will be an [improvement action](/english/5-transition-plan/5.2-construction-du-plan-daction.md#les-differentes-categories-dactions) of the approach. In analytical carbon accounting, the [matrix](/english/4-accounting/4.2-methode-de-collecte-des-donnees-dactivite.md#matrice-de-collecte-des-donnees) indicates for each activity data point the associated accounting code and analytical axis. ### Export of the emission profile If the organisation uses analytical accounting, emissions will be allocated according to the accounting codes and [analytical axes](/english/annexes/glossaire.md), established specifically for the organisation, which best reflect the structure and mode of operation of the latter (activities carried out, internal processes, etc.). Different analytical axes can be used for each emission entry (for example purchases can be allocated by supplier, and energy by site). Consequently, a generic correspondence table cannot be envisaged. Nevertheless, the organisation will be able to find below a correspondence table listing all the accounting codes that will need to be reviewed in order to identify the emission sources that must be considered within the Bilan Carbone®. When an emission source does not give rise to monetary expenditure (unsupported emissions), it obviously remains to be taken into account within the Bilan Carbone®. > ⏳\[[WIP](/english/readme.md#structures-des-informations-specifiques)] A future resource will be produced and made available to provide a correspondence table with the nomenclature of a chart of accounts. These correspondences will be integrated into the exports of the Bilan Carbone® tools. ### Stakeholder mobilisation For organisations following analytical carbon accounting, the [co-construction](/english/3-stakeholder-engagement/3.1-programmer-les-phases-de-mobilisation/3.1.4-pour-la-construction-du-plan-de-transition.md) times for actions can be carried out by analytical axes corresponding to stakeholders internal to the organisation (site, team, project, product, subsidiary, franchisee, activity). This enables potential actions to be identified at all scales of the organisation. ### Construction of the action plan To express the Bilan Carbone® with an "analytical" reading, in coherence with analytical carbon accounting, each [action](/english/5-transition-plan/5.2-construction-du-plan-daction.md) must integrate, in addition to the information above, the relevant analytical axes. If actions can correspond to several analytical axes: they will be subdivided into several [action sheets](/english/5-transition-plan/5.2-construction-du-plan-daction.md#la-definition-des-fiches-actions), identified on a single axis so as to have only one associated responsible party. For example, to act at the scale of sites, building an action sheet per site manager makes the action operational, involves only the managers of the relevant sites, while enabling steering of aggregated actions at the scale of all sites. This operational breakdown of the action for each responsible party (by internal analytical axis: team, activity, project...) and by external stakeholders (by external analytical axis: suppliers, clients), enables emissions and actions to be put in perspective for each analytical axis, and thus to [monitor results](/english/5-transition-plan/5.5-suivi-et-pilotage-du-plan-de-transition.md). Regarding "approach improvement actions", actions specific to the structuring of analytical carbon accounting can be considered. ### Definition of the transition pathway To express the Bilan Carbone® with an "analytical" reading, in coherence with analytical carbon accounting, the organisation's global [transition pathway](/english/5-transition-plan/5.3-definition-de-la-trajectoire-de-transition.md) can draw on pathways by analytical axes. The objectives and reduction potentials will not necessarily be the same depending on the activities, teams or any other retained analytical axes. Each responsible party commits to their own pathway and their own emissions. The consolidation of pathways and actions envisaged by each responsible party enables the global pathway to be fed or the coherence of the latter to be verified. ### Reporting of the approach It is possible to obtain a Bilan Carbone® compatible with the expectations of analytical carbon accounting, by expressing the results (GHG profile and actions) with an "analytical" reading (according to analytical axes or entries). [This enables](#what-are-the-objectives-of-the-approach) building a Bilan Carbone® at different hierarchical levels (responsibility boundaries), and steering decision-making via a financial cost and a carbon cost. To this end, and in addition to all the [Bilan Carbone® deliverables](/english/6-summary-and-reporting/6.1-restitution-du-bilan-carbone-r.md), [additional information must be reported](/english/6-summary-and-reporting/6.2-compatibilite-de-la-demarche-avec-dautres-referentiels.md): * The list of analytical axes selected for the study * The temporal boundary of the last accounting period * The list of analytical axes selected for the study, taken into account by emission entry * The list of accounting codes taken into account and linked to emission entries * For each responsibility boundary: the allocation of the emission profile, the reduction pathway and the action programme *** *The sheets from the* [*Overview of carbon accounting methods and tools*](/english/annexes/bibliographie.md#labc-et-les-ressources-complementaires-au-bilan-carbone-r) *are the result of a synthesis work by the ABC. We welcome your feedback or questions via this* [*form*](https://fr.surveymonkey.com/r/RetoursUtilisateurs)*.* --- # Agent Instructions This documentation is published with GitBook. GitBook is the documentation platform designed so that both humans and AI agents can read, navigate, and reason over technical content effectively. Learn more at gitbook.com. ## Querying This Documentation If you need additional information that is not directly available in this page, you can query the documentation dynamically by asking a question. Perform an HTTP GET request on the current page URL with the `ask` query parameter, and the optional `goal` query parameter: ``` GET https://www.bilancarbone-methode.com/english/annexes/bibliographie/fiche-cca.md?ask=&goal= ``` `ask` is the immediate question: it should be specific, self-contained, and written in natural language. `goal` is optional and describes the broader end goal you are ultimately trying to accomplish on behalf of the user. 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