> 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/glossaire.md). # Glossary

Source : Freepik

## A
ADEME, French Public Agency for Ecological Transition ADEME, the Agency for Ecological Transition *(formerly the Agency for the Environment and Energy Management),* is a public agency participating in the implementation of public policies in the fields of environment, energy and sustainable development. :link: For more information about ADEME, visit its [website](https://www.ademe.fr/).
Accounting exports Chart of accounts and analytical plans are stable over time for a given organisation without major structural changes. At each accounting period, the organisation records all revenues and costs of its activity in accounting entries (debit or credit allocation). This accounting is done in accounting journals (e.g. purchase journal, sales journal, bank journal, etc.). Various formats exist to export this accounting in its entirety: * The FEC (Fichier des Écritures Comptables / Accounting Entries File): a standardised accounting file, used in particular by the French administration to fiscally audit companies. It transcribes all accounting entries but does not include analytical entries. * The general ledger (grand livre comptable): a standardised accounting file, whose structure is nevertheless configurable to a certain extent to allow the organisation to adapt its accounting to its needs. However, it does not allow for analysis of the organisation's activity as it follows general accounting, the ultimate purpose of which is the preparation of annual accounts (balance sheet, income statement and notes). * The analytical ledger (grand livre analytique): a non-standardised accounting file, which nonetheless includes mandatory fields. It includes all analytical allocations and enables analytical analysis of the accounts. This definition refers to the [analytical carbon accounting](/english/annexes/bibliographie.md#guides-pratiques) guide.
Action plan A set of concrete actions planned and enabling the objectives of the transition plan to be achieved. The action plan is established in the short term (up to the renewal of the assessment), even if certain actions extend to the medium or long term. It is the operational translation of the organisation's transition plan and low-carbon transition strategy.
Activity data A quantitative measure of a given activity that occasions the emission or removal of GES (*adapted from standard NF ISO 14064-1:2018*). Activity data may be actual (physical or financial), extrapolated, statistical or estimated.
Adaptation actions Short- and medium-term [actions](/english/5-transition-plan/5.2-construction-du-plan-daction.md#les-differentes-categories-dactions) enabling adaptation to the consequences of climate change in order to ensure the resilience and survival of the organisation. They address the issues raised by the [identification of risks and opportunities](/english/2-scope-of-the-approach/2.5-identification-des-risques-et-opportunites-de-transition.md). These actions concern primarily the [Standard and Advanced levels](/english/1-scoping-the-approach/1.1-definir-son-niveau-de-maturite-bilan-carbone-r.md).
Analytical Axis In accounting, an analytical axis refers to the variables used to measure the various production costs. It functions as a marker used to filter similar entries and retrieve groups for analysis purposes. Analytical axes are inherent to cost accounting. They support strategic decisions by providing a level of detail to accounting data. Analytical axes can be of various kinds. At the level of a company or group, an analytical axis can be used, for example, to categorise: * The company's activities, * Physical sites, * Legal structure (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 a nomenclature used for the operational boundary, to break down the emissions from the GES profile, etc. They correspond to the breakdown of emissions by responsible parties, in order to build a transition plan at multiple levels of responsibility within the organisation. Analytical axes are not always present in an organisation's accounting system (some organisations do not have an analytical chart of accounts). 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 the organisation to be managed.
Approach improvement actions [Actions](/english/5-transition-plan/5.2-construction-du-plan-daction.md#les-differentes-categories-dactions) enabling a step back to be taken with regard to the Bilan Carbone® carried out. This may concern the assessment of compliance with Bilan Carbone® principles, the improvement of data collection to gain precision and reduce uncertainties, the increase in maturity level, and the consideration of feedback on the mobilisation led by the organisation.
Approach's goal The Bilan Carbone® approach has three main objectives: * Engage the organisation's internal and external stakeholders in a transition approach, through awareness-raising, empowerment, co-construction, and reporting on the transformations enabled by the transition plan. * Account, as rigorously and comprehensively as possible, for the greenhouse gas (GHG) emissions of the organisation, whether direct or indirect, covering the organisation's scopes of responsibility and dependency. * Develop a transition and GHG emission reduction plan, as well as a plan to reduce the organisation's vulnerabilities, that is ambitious, manageable, operational, and consistent with the emissions accounting.
Assessment review Conducting an inspection of an inventory's status against the requirements of a standard.
Assessment team The person(s) responsible for verifying and validating the inventory. The entire assessment team is **trained in the Bilan Carbone® method**. The assessment team is led by an assessment project manager. **They are trained and certified in inventory assessment**. The entire team meets the following competencies and principles: * **Assessment expertise** (training and certification) * **Sector-specific Bilan Carbone® expertise** * **Optional – Ability to attest with limited assurance** (involvement of a chartered accountant or statutory auditor in the process. This is not mandatory, but provides an additional level of assessment attestation) * **Integrity** * **Impartiality** * **Professional diligence** * **Professional judgement**
Association An agreement by which two or more persons permanently pool their knowledge or activity for a purpose other than sharing profits. (Source: Legifrance) An association is therefore an organisation within the meaning of the Bilan Carbone® and its organisational boundary.
Association of Climate, Energy and Environment Consulting Professionals (APCC) The Association of Climate, Energy and Environment Consulting Professionals brings together stakeholders who carry out consulting assignments and support private and public organisations on a daily basis on all topics related to climate challenges, the transition of organisations towards a low-carbon **model**, and sustainable mobility. APCC aims to contribute to the transition towards a low-carbon, more energy-efficient and more environmentally responsible economy. It focuses on the role of organisations (businesses, local authorities, public institutions) in this transition. Indeed, organisations have a major role to play in addressing climate, energy and environmental challenges. On a day-to-day basis, this objective is pursued through three main missions that guide all actions: 1. Representing companies that advise and support businesses, local authorities and public institutions on a daily basis on climate change-related topics, in order to convey their voice to bodies and stakeholders such as the Ministry for Ecological Transition, ADEME, ABC… 2. Engaging our members in a process of exchange and continuous improvement, enabling them to be ever more relevant in their professions. 3. Informing, explaining, providing guidance and disseminating best practices to organisations on topics related to climate change and sustainable mobility, in order to drive them to act and enable them to take concrete action. :link: For more information about the Association of Climate, Energy and Environment Consulting Professionals, visit its [website](https://apc-climat.fr/).
Awareness and popularisation This is a [stakeholder engagement](/3-mobilisation-des-parties-prenantes/3-introduction-a-la-mobilisation.md) phase within the meaning of the Bilan Carbone®: The main challenge of awareness-raising and popularisation of the issues is to *understand in order to act*: strengthen understanding of essential information around energy and climate issues, and rally stakeholders around the approach to ensure better integration of the transition plan. *Objective*: Create the necessary groundwork for a good understanding of the issues, acceptance of change and future actions to be undertaken, and enable the organisation to identify the risks and opportunities associated with the ecological transition. *Indicator*: Level of knowledge and understanding of the issues.
Avoided emissions Reductions in emissions of other stakeholders, through the activities, products and/or services of an organisation. These reductions therefore take place outside its scope of activity. They are assessed against a reference scenario. Within the framework of the Bilan Carbone®: an organisation may determine the GES emissions avoided by an activity. The organisation must not deduct these avoided emissions from total emissions, but may account for them and, where applicable, declare them separately. See definition of [Pillar B](#p). To be distinguished from induced and sequestered emissions.
## B
Base year The year, established during the first assessment, against which each new assessment is compared. It remains the same from one assessment exercise to the next, unless there is a need to change it (e.g. if the activity changes drastically).
## C
Carbon accounting The process of collecting and processing the various data required to carry out a Bilan Carbone®.
Carbon budget This refers to the maximum quantity of greenhouse gas emissions that an organisation can emit over a given period while remaining aligned with a climate objective (e.g. the Paris Agreement). An organisation's carbon budget must serve as its emissions ceiling, broken down over time, to steer emissions reductions and guide strategic decisions (investments, activities, decarbonisation pathway). [Transition pathways](#trajectoire-de-transition) reference trajectories often aim to collectively respect a carbon budget. If actual emissions do not follow the chosen trajectory, the initially allocated carbon budget will be exceeded. The trajectory to be followed will then need to be recalculated to achieve even greater reductions and counterbalance this overshoot ([overshoot](#overshoot)).
Carbon dioxide equivalent (CO2eq) A unit used to compare the radiative forcing of a GES to that of carbon dioxide, calculated using the mass of a given GES multiplied by its global warming potential (GWP), as provided by the IPCC (*adapted from standard* *NF-ISO 14064-1:2018*).
Carbon neutrality The Paris Agreement aims to achieve carbon neutrality at the **global scale** by 2050. In concrete terms, this means that human emissions shall be offset by equivalent absorptions, so that the net impact on the climate is zero. :mag\_right: *The Bilan Carbone® method is aligned with* [*ADEME's position*](https://www.bilancarbone-methode.com/annexes/bibliographie#autres) *on carbon neutrality, which recommends not pursuing arithmetic carbon neutrality at the organisational level, but instead prioritising decarbonisation levers within the organisation's scope (*[*induced emissions*](/english/2-scope-of-the-approach/2.1-les-emissions-comptabilisees-dans-un-bilan-carbone-r.md)*).*
Carbon offsetting A mechanism to fully or partially offset an organisation's GES emissions, which may be triggered directly by a process outside the organisation's operational boundary, or indirectly through the purchase of GES reductions in the form of carbon credits carried out by a third party (*adapted from standard NF-ISO 14069:2013*).
Characterisation Characterisation does not directly concern the Bilan Carbone® as it does not influence calculation results. It only modifies the way emissions are aggregated in the [various exports](/english/4-accounting/4.5-profil-demission.md) (BEGES-R, ISO 14064, GHG-P), in order to assign the various emission sources accounted for within the Bilan Carbone® to the correct items and sub-items of other carbon accounting methods. The organisation will generally need to characterise these emission sources. This characterisation depends on the [control approach](#controle-mode-de) (operational, financial, etc.) chosen by the organisation. Under operational control, for example, an emission source can generally be characterised as ["Operated" or "Non-Operated"](#e), or ["Supported or Not Supported"](#e). For further detail, the organisation should refer to the various methods concerned.
Climate shadow See [Bibliography.](/english/annexes/bibliographie.md#autres-ressources)
Co-construction This is a [stakeholder engagement](/3-mobilisation-des-parties-prenantes/3-introduction-a-la-mobilisation.md) phase within the meaning of the Bilan Carbone®: The main purpose of co-construction is to promote initiatives, sharing and consultation. Co-construction is central, and therefore closely linked to the other types of mobilisation: the stakeholders consulted must have a sufficient level of information about the approach, which requires effective prior awareness-raising and communication, as well as transparent reporting and communication. Co-construction gives a voice and engages participants, thereby fostering accountability. It identifies the carbon reduction priorities that the organisation and its stakeholders can consider, drawing on their knowledge (of processes, products and the organisation). *Objective*: To test the choice of actions against real possibilities and potential alternatives, in order to arrive at a transition plan perceived as a shared project by the organisation and its stakeholders. *Indicator*: Level of participation in the co-construction of the transition plan.
Compatibility Here, the ability of the Bilan Carbone® to be used to respond to [other frameworks](/english/6-summary-and-reporting/6.2-compatibilite-de-la-demarche-avec-dautres-referentiels.md). The notion of "compatibility with" does not guarantee reciprocity.
Confidence interval A confidence interval is an interval expected to contain an unknown parameter that one seeks to estimate. A confidence interval is constructed by a method from data. The constructed interval may or may not contain the value of the unknown parameter. A *confidence level*, often expressed as a percentage, is assigned to it: the most common is the 95% level. This means that the method has a 95% probability of producing an interval containing the true value of the unknown parameter.
Consultant A person external to the organisation who advises, leads and guides the approach.
Contrails At high altitude, the water vapour emitted by aircraft engines can condense into fine ice particles, forming what are known as contrails or "vapour trails". These trails can have an impact on the climate by modifying the reflection of solar light (albedo) and contributing to the formation of artificial clouds. In addition to the CO2 emitted by the production and combustion of fuel, aircraft can affect the climate through other emissions and atmospheric processes, such as water vapour (H2O), nitrogen oxides (NOx), sulphate and soot particles (aerosols), or contrails. For the latter, although their contribution to the total climate impact of aviation at a global scale (assessed on the basis of radiative forcing) is estimated at a minimum of 50%, there remain significant uncertainties regarding their formation conditions per flight (depending on altitude and various meteorological factors). (Source [Base Empreinte](/english/annexes/annexes/annexe-2-exemples-de-bases-de-donnees-de-facteurs-demission.md)).
Control (Approach) The [ISO 14064-1](/english/annexes/bibliographie.md) standard or [BEGES-R](/english/annexes/bibliographie.md) describe two approaches for determining the organisational boundary: * The "equity share" approach: installations and equipment are included in the organisational boundary in proportion to the organisation's equity share in them. * The "control" approach: The International Financial Reporting Standards (IFRS) define "control" as "the power to govern the financial and operating policies of an entity so as to obtain benefits from its activities". * Financial control: 100% of the equipment and installations over which it exercises financial control are included in the organisational boundary. An organisation has financial control over an operation if it has the ability to direct the financial and operating policies of the operation with a view to gaining economic benefits from its activities (source: *NF-ISO 14064-1:2018*). * **Operational control**: 100% of the equipment and installations over which it exercises operational control, i.e. which it operates, are included in the organisational boundary. An organisation has operational control over an operation if the organisation or one of its subsidiaries has the full authority to introduce and implement its operating policies at the operational level (source: *NF-ISO 14064-1:2018*). The Bilan Carbone® adopts the "operational control" approach for defining the organisational boundary.
Coordinator The Bilan Carbone® coordinator manages the approach. They may be a person internal or [external to the organisation](#conseiller).
Corporate Social Responsibility (CSR) The objective of CSR is to promote sustainable and ethical practices within all organisations, taking into account the economic, social and environmental impacts of their activities. CSR practices may include ethical governance, respect for human rights, transparency, environmental impact, fair labour practices, etc. Corporate Social Responsibility (CSR) is a broader concept that encompasses all forms of organisations, not just corporations. This includes public administrations, NGOs, associations, and other types of organisations.
## D
Data collection matrix A summary of all the activity data and emission factors used during the accounting process, serving as documentation for the organisation (sources, assumptions, uncertainties, value and unit).
Deliverables All the pieces, documents and information obtained at each stage of the approach, compiled for [Reporting](#restitution-de-la-demarche-ou-rapport-de-restitution).
Direct GHG emissions GES emissions from sources owned or controlled by the legal entity / organisation (adapted from *standard NF-ISO 14064-1/2018*). To be distinguished from indirect emissions.
Documentation A process similar to [reporting](#restitution-de-la-demarche-ou-rapport-de-restitution) intended for internal use only. It aims at the continuous improvement of carbon accounting within the organisation. Documentation is useful for future handovers and renewals.
## E
Emission category A grouping of GHG emission items. Two emission categories are distinguished: direct emissions and indirect emissions. The terminology of emission categories is mainly used for standards other than the Bilan Carbone® (such as ISO 14064-1 or BEGES-R). [Correspondence links](/english/4-accounting/4.5-profil-demission.md) are possible.
Emission factor database Documentation of emission factors that can be used in Bilan Carbone® calculations. There are [several databases](/english/annexes/annexes/annexe-2-exemples-de-bases-de-donnees-de-facteurs-demission.md) detailed in the appendix. The *Base Empreinte® from ADEME* remains the preferred option, except in special cases (e.g. calculation of specific EFs for the case study of an organisation's assessment).
Empowerment This is a [stakeholder engagement](/3-mobilisation-des-parties-prenantes/3-introduction-a-la-mobilisation.md) phase within the meaning of the Bilan Carbone®: The main challenge of empowerment is to give everyone a role in the approach. Stakeholders should become aware that every degree counts, that every action counts, and therefore that every collaborator counts in the implementation of these actions. The organisation should become aware that this is a matter of sustainability. New responsibilities will emerge from the approach and will enable existing roles to be recognised by incorporating an essential component linked to the sustainability of the activity. *Objective*: Involve and empower each stakeholder to take action and move forward. *Indicator*: Level of participation in the approach and level of action taken.
Equipment A vehicle, tool, machine or apparatus, fixed or mobile, that can be defined within a geographical boundary or an organisational entity. Within the framework of a Bilan Carbone® and regardless of the targeted maturity level, 100% of the equipment and installations over which the organisation exercises operational control, i.e. which it operates and uses, must be included in the organisational boundary. Any other choice must be justified.
Establishment An organisation's establishment is generally identified by its SIRET number (a unique 14-digit code identifying an **establishment** of an organisation with a SIREN number). The first 9 digits of the SIRET number are the SIREN number of the organisation to which the establishment belongs.
Evaluation lead A person trained (following the training offered by ABC and its partners) and certified in [assessment of inventories](/english/7-evaluation-and-quality-of-the-bilan-carbone-r/7.1-preparer-levaluation-de-son-bilan.md), who leads the assessment of a given inventory, ensures its proper conduct and produces the final assessment report. They may be supported by various experts depending on the complementary skills required for the assessment process.
## F
Framework Refers here to other carbon accounting methods, standards and regulations, or low-carbon transition approaches.
French regulation on greenhouse gas emissions reporting (Regulatory GHG Assessment or BEGES-R) A regulatory mechanism requiring organisations to regularly produce and publish an emissions assessment on a public platform. :link: For more information on the BEGES-R, refer to the [Bibliography.](/english/annexes/bibliographie.md#autres-standards-normes-et-reglementations-de-comptabilisation-des-emissions-de-ges)
## G
General Carbon Plan General Carbon Plan (Plan Carbone Général — PCG). :link: For more information, see the [Bibliography](/english/annexes/bibliographie.md#guides-pratiques-de-comptabilisation).
GHG emission factor or removal factor A coefficient relating activity data to GES emissions or removals (*standard NF-ISO 14064-1:2018*). An emission factor (EF) may be sourced from databases, developed by the organisation, or be a coefficient expressed as "monetary ratios" (specific or non-specific).
GHG emissions profile Aggregation of the quantified GHG emission results for all emission sources within the organisation's boundaries. The emissions profile also refers to the breakdown of quantified emissions according to a given nomenclature (for example, by emission category of the Bilan Carbone®).
GHG removals Reduction or withdrawal of GHG from the atmosphere, under the control of the organisation, by GHG sinks (*adapted from standard NF-ISO 14064-1:2018*).
GHG sink A process removing a GHG from the atmosphere (*standard NF-ISO 14064-1:2018*).
GHG source or emission source A physical unit or process releasing a GHG into the atmosphere (*standard NF-ISO 14064-1:2018*).
Global Warming Potential (GWP) An index based on the radiative properties of GHGs, measuring the radiative forcing following a pulse emission of one unit of mass of a given GHG into the current atmosphere, integrated over a chosen period, relative to that of carbon dioxide (CO2) (*source: NF-ISO 14064-1:2018*).
Governance A framework whose objective is to define how to optimally control the various stages of the approach. Within the framework of the Bilan Carbone®, the organisation must establish an internal management and governance structure that enables the completion of the approach and the achievement of the associated criteria. The organisation must ensure that participants have the necessary methodological skills and are trained in the use of the tools employed, as well as in the construction and implementation of transition plans.
Greenhouse gases (GHGs) Gaseous constituents of the atmosphere, both natural and anthropogenic, that absorb and emit radiation at specific wavelengths within the spectrum of infrared radiation emitted by the Earth's surface, the atmosphere and clouds. This property causes the greenhouse effect. Water vapour (H2O), carbon dioxide (CO2), nitrous oxide (N2O), methane (CH4) and ozone (O3) are the natural greenhouse gases in the Earth's atmosphere. There are a large number of anthropogenic greenhouse gases, such as halocarbons and other substances containing chlorine or bromine, covered under the Montreal Protocol. The Kyoto Protocol covers CO2, N2O, CH4, SF6, NF3, HFCs and PFCs *(adapted from the Fifth IPCC Report – CLIMATE CHANGE 2013 The Physical Science Basis, p1455)*.
## H
Hydrofluorocarbons (HFC) Hydrofluorocarbons are a family of gases composed solely of hydrogen, carbon and fluorine atoms. They are GES covered under the Kyoto Protocol.
## I
Immediate actions Short-term [actions](/english/5-transition-plan/5.2-construction-du-plan-daction.md#les-differentes-categories-dactions) that enable the action plan to be launched and teams to be motivated. These actions can be implemented without major difficulties and within a short timeframe.
Indirect GHG emissions GES emissions that result from the operations and activities of the legal entity / organisation but arise from GES sources not owned or controlled by it (*adapted from standard NF-ISO 14064-1:2018*). To be distinguished from direct emissions.
Induced emissions Direct and indirect GES emissions within the organisation's value chain. The Bilan Carbone® quantifies and acts on induced emissions. See definition of [Pillar A](#p). To be distinguished from avoided and sequestered emissions.
Inflation Inflation corresponds to a general increase in the prices of goods and services in an economy.
Installation A material element (building, road or other type of infrastructure) or production process that can be defined within a geographical boundary or an organisational unit. Within the framework of a Bilan Carbone® and regardless of the targeted maturity level, 100% of the equipment and installations over which the organisation exercises operational control, i.e. which it operates and uses, must be included in the organisational boundary. Any other choice must be justified.
Inventory assessment A process ensuring the reliability and transparency of inventories and their results. It also enables the identification of blocking points and areas for improvement between two inventories of an organisation. The assessment includes the verification and validation of inventories. The Bilan Carbone® assessment follows the guidelines described in the [Inventory Assessment Guide](/english/annexes/bibliographie.md#labc-et-les-ressources-complementaires-au-bilan-carbone-r). It is an optional procedure within the Bilan Carbone® approach.
## K
Kyoto Protocol The Kyoto Protocol is an international agreement aimed at reducing greenhouse gas emissions, supplementing the United Nations Framework Convention on Climate Change (UNFCCC), whose participating countries have met once a year since 1995. It defines in particular the various GHGs that shall be taken into account in the context of these reductions: * Carbon dioxide, CO₂ * Methane, CH₄ * Nitrous oxide, N₂O * Sulphur hexafluoride, SF₆ * [Hydrofluorocarbons](#hydrofluorocarbures), HFC * [Perfluorocarbons](#perfluorocarbures), PFC
## L
Legal entity An organisation endowed with legal personality, identified by a SIREN number. A concept specific to a regulatory carbon accounting exercise for an organisation. When the Bilan Carbone® is used for regulatory reporting, its organisational boundary shall be that of a legal entity subject to the applicable regulations.
Log-normal distribution A random variable X is said to follow a log-normal distribution with parameters ![{\displaystyle \mu }](https://wikimedia.org/api/rest_v1/media/math/render/svg/9fd47b2a39f7a7856952afec1f1db72c67af6161) and ![{\displaystyle \sigma ^{2}}](https://wikimedia.org/api/rest_v1/media/math/render/svg/53a5c55e536acf250c1d3e0f754be5692b843ef5) if the variable ![{\displaystyle Y=\ln(X)}](https://wikimedia.org/api/rest_v1/media/math/render/svg/5bba96c80f1e6157e3e90ac2cf0b39ec7ef20be0) follows a normal distribution with mean ![{\displaystyle \mu }](https://wikimedia.org/api/rest_v1/media/math/render/svg/9fd47b2a39f7a7856952afec1f1db72c67af6161) and variance ![{\displaystyle \sigma ^{2}}](https://wikimedia.org/api/rest_v1/media/math/render/svg/53a5c55e536acf250c1d3e0f754be5692b843ef5).
Low Carbon Qualifies the ambition to contribute to climate change mitigation at a level consistent with the objectives of the 2015 Paris Agreement, or future global political agreements likely to replace the Paris Agreement in the years to come. A decarbonisation strategy, for example, is low carbon (or "aligned with the low-carbon pathway") if the strategy's objectives, including carbon performance targets, are commensurate with this level of ambition. (*Source: ACT Pas à Pas*)
Low-carbon strategy or transition strategy The organisation's low-carbon transition strategy details the means envisaged to achieve the organisation's objectives, while preserving, and ideally improving, its sustainability. The strategy covers material investments, intangible investments (such as R\&D or skills), management and policy towards all its stakeholders (employees, but also suppliers and clients). Within the framework of the Bilan Carbone®, the transition plan will lead the organisation to evolve its operating model. As it progresses along the maturity pathway, the organisation will be led to reflect on the relevance of its activities, products and services in a low-carbon world.
## M
Monitoring system A monitoring system, such as a dashboard, enables the tracking of transition plan actions and indicators. It is completed periodically in-house by the Bilan Carbone® manager. A [tool](/english/training-and-tools-for-applying-the-method/outils-bilan-carbone-r-tableurs-et-logiciel.md) is provided by ABC with the version 9 tools of the Bilan Carbone® method, but alternatives are accepted. The use of this system does not imply any prescribed discussion arrangements around monitoring; these are at the organisation's discretion. This tool also enables the recalculation of significant emissions, which serve as performance indicators for the transition plan.
## N
Normal distribution A normal distribution is an absolutely continuous probability distribution that depends on two parameters: its mean, a real number denoted μ, and its standard deviation, a positive real number denoted σ. The probability density of the normal distribution with mean μ and standard deviation σ is given by: !\[{\displaystyle f(x)={\frac {1}{\sigma {\sqrt {2\pi }}}}\operatorname {e} ^{-{\frac {1}{2}}\left({\frac {x-\mu }{\sigma }}\right)^{2}}}]\(
## O
Objectives of the transition plan Results that the organisation proposes to achieve over a given period through its transition plan. Within the framework of the Bilan Carbone®, they aim to reduce GHG emissions and enable the organisation to become more resilient. They are set at several [time horizons](#h): short, medium or long term. They are consistent with the organisation's overall objectives and integrated into its overall strategy.
OCCF Observatoire de la Comptabilité Carbone en France (Observatory of Carbon Accounting in France). :link: For more information, see the [Bibliography](/english/annexes/bibliographie.md#labc-et-les-ressources-complementaires-au-bilan-carbone-r).
Operated emissions and non-operated emissions The emissions accounted for may be [characterised](#c) as: * "Operated" emissions are those directly generated by activities under the direct control of an organisation. This includes emissions from the organisation's facilities, its vehicle fleet, leased and used assets, etc. These emissions are considered "[direct emissions](#e)" in the emissions classification under the ISO 14064 standard. * "Non-operated" emissions are those arising from activities that do not fall directly under the organisation's control, but are associated with its activities indirectly. This may include emissions generated by suppliers, upstream and downstream transport activities, etc. These emissions are generally classified as "[indirect emissions](#e)" in the emissions classification. These categories do not depend on the notion of ownership or leasing by the organisation of emission sources, but on operation and use. These elements do not directly concern the Bilan Carbone® as they do not influence calculation results. This [characterisation](#caracterisationusd) only modifies the way emissions are aggregated in the [various exports](/english/4-accounting/4.5-profil-demission.md) (BEGES-R, ISO 14064, GHG-P).
Operational boundary The set of emission sources taken into account during a carbon accounting exercise for an organisation, as well as their breakdown by emission category.
Organisation A person or group of persons having a role with the responsibilities, authority and relationships enabling it to achieve its objectives *(source ISO 14064-1).* An entity constituted as a capital company or having another status, under private or public law, which has its own administrative and functional structure. (Examples: company, association, local authority, public establishment, corporation, firm, authority, institution, or a part or combination of the above entities).
Organisational boundary The set of sites, installations and equipment taken into account during the organisation's carbon accounting exercise.
Overshoot Overshoot refers to the exceedance of the [carbon budget](#budget-carbone). It can be calculated at the level of an organisation — for example, if actual emissions do not follow the initially chosen trajectory, the allocated carbon budget will be exceeded.
## P
Perfluorocarbons (PFC) Perfluorocarbons are a family of gases composed solely of carbon and fluorine atoms. They are GHGs covered under the Kyoto Protocol.
Physical risks Physical risks, directly linked to climate change and its consequences, are distributed across several categories: * Risks linked to natural disasters and extreme weather events that are becoming increasingly frequent and/or intense * Risks linked to progressive changes in the climate.
Pillar A See definition of [induced emissions](#e). To contribute to the global reduction of emissions, an organisation shall **reduce its own direct and indirect emissions** (Pillar A) to the levels required by decarbonisation scenarios compatible with the Paris Agreement. Unless exceptional circumstances apply, Pillar A — "reduction of the organisation's emissions" — is **the priority** over the other two pillars B and C, given its role in the organisation's dependence on a fossil-fuel-based system, and its influence on the risks and opportunities that the organisation will need to integrate into its strategy. The Bilan Carbone® quantifies and acts on Pillar A.
Pillar B See definition of [avoided emissions](#e). To contribute to the global reduction of emissions, an organisation shall **reduce the emissions of others** (Pillar B). It then assesses and increases its contributions to the decarbonisation of third parties: * Either through the effect of its products and services distributed or sold, which substitute a more carbon-intensive solution for end customers * Or through the financing of emission reduction projects outside its value chain (purchases of certified emission reductions, direct equity stakes in low-carbon projects, low-carbon energy contracts under certain conditions, etc.) The Bilan Carbone® methodology does not cover avoided emissions.
Pillar C See definition of [sequestered or negative emissions](#e). To contribute to the global increase in carbon sequestration, the organisation shall **preserve and increase carbon sinks** within or outside its value chain (Pillar C). It assesses its contributions to the preservation and increase of natural and technological carbon sinks worldwide: * Either within its value chain, by developing its own carbon sinks (direct absorptions) or those upstream (in its supply chain) and downstream (within clients or end users) * Or outside its value chain, through financing of sequestration projects (purchases of certified carbon sequestrations, direct equity stakes in projects, etc.) The Bilan Carbone® methodology does not cover negative emissions.
Priority actions Short- to medium-term [actions](/english/5-transition-plan/5.2-construction-du-plan-daction.md#les-differentes-categories-dactions) that enable significant emissions reductions, as they directly address significant emission items.
Project lead The person driving the development of the approach. The concept is assimilated in the Bilan Carbone® to the coordinator or manager of the approach. A project lead for an action refers to the person driving and responsible for the implementation of a specific action.
## R
RACI RACI is an acronym for: * **R**: **Responsible** – The person who performs the work to accomplish the task. These are the individuals who actually do the work or execute the task. * **A**: **Accountable** – The person who is ultimately accountable for the task. This person must approve or validate the completed work and ensure that the objectives are met. * **C**: **Consulted** – The persons who provide advice, comments or information necessary to accomplish the task. These are often experts or key stakeholders. * **I**: **Informed** – The persons who need to be kept informed of the progress or results of the task. They have no active role in accomplishing the task, but need to know its status or results.
Radiative forcing This refers to the difference between the solar energy received by the Earth and the energy radiated back into space, caused by a change in factors influencing the climate. This measure is expressed in watts per square metre (W/m²). This measure is currently positive, with the energy received being greater than the energy returned: this is referred to as global warming.
Reporting Three reporting documents [are framed by the Bilan Carbone® approach](/english/6-summary-and-reporting/6.1-restitution-du-bilan-carbone-r.md).
Reporting and Communication This is a [stakeholder engagement](/3-mobilisation-des-parties-prenantes/3-introduction-a-la-mobilisation.md) phase within the meaning of the Bilan Carbone®: The main challenge of reporting and communication is to enable the appropriation of results and actions by the various stakeholders concerned. Making the link between global issues, local issues, the organisation's impacts, the role of stakeholders in these impacts, the resulting actions, and the role of stakeholders in the success of these actions. *Objective*: To make this approach an initiative that goes beyond the project team to reach the other stakeholders concerned (primarily internal collaborators) by the implementation of actions, in a logic of cross-functionality, integration, reputation and exemplarity. *Indicator*: Level of knowledge and understanding of results (impacts and actions).
Reporting boundary A concept specific to a regulatory carbon accounting exercise for an organisation. It refers to the emissions contained within the operational boundary that will actually be accounted for in the Bilan Carbone® exercise. It may therefore represent a subset of the operational boundary.
Reporting year The year to which the activity data collected to establish the GES emissions inventory relates. This therefore covers 12 consecutive months, over a calendar year or financial year depending on the organisation's practices.
## S
Self evaluation Monitoring the [Bilan Carbone® assessment process](/english/annexes/bibliographie.md#labc-et-les-ressources-complementaires-au-bilan-carbone-r) internally and independently, using the freely available assessment guide. Self-assessment does not therefore involve the assessment process conducted by a qualified assessor (trained and certified). A self-assessment enables internal use: targeting whether or not certain criteria of the targeted maturity levels are met, progressing through continuous improvement, checking the relevance of launching an external assessment, and internally confirming one's maturity and therefore the value of moving on to complementary low-carbon transition approaches. A self-assessment does not allow an organisation to declare its Bilan Carbone® approach as having been assessed, nor to communicate the result obtained externally.
Sequestered emissions or negative emissions Absorption of GES present in the atmosphere, either directly (carbon sinks belonging to the organisation) or indirectly (through the financing of GES sequestration projects). Within the framework of the Bilan Carbone®: an organisation may determine the GES sinks and reservoirs that capture and concentrate GES to prevent their release into the atmosphere (forest growth, soil preservation, etc.). The organisation must not deduct these sequestered or negative emissions from total emissions, but may account for them and, where applicable, declare them separately. See definition of [Pillar C](#p). To be distinguished from induced and avoided emissions.
Significance :mag\_right: *The concept of significance is derived from* [*ISO 14064-1*](/english/annexes/bibliographie.md) *and incorporated into the* [*BEGES-R*](/english/annexes/bibliographie.md)*.* It is acknowledged that certain indirect GHG emission sources, within the [operational boundary](#p) of an organisation, do not contribute significantly to the total indirect emissions. The concept of significance can be useful for establishing priorities during accounting, when selecting actions, or when monitoring results. For an emission to be considered a [significant emission](#e), it shall meet at least one of the **significance criteria**: * **Magnitude criterion**: Indirect emission categories estimated to be substantial from a quantitative standpoint shall be included. A minimum magnitude threshold to be considered is expressed as a percentage. It establishes the minimum proportion of indirect emissions within the operational boundary to be included in the reporting boundary. The magnitude threshold shall not be less than 80%. Note that ISO 14064-1 refers to the same concept as the **materiality criterion**. * **Level of influence and levers for action**: The extent to which the organisation can monitor and reduce emissions and removals (e.g. energy efficiency, eco-design, client engagement, terms of reference). * **Strategic importance and vulnerability** according to a risk or opportunity approach: concerns indirect emissions or removals that contribute to the organisation's exposure to risks (e.g. risks associated with climate change such as financial risks, regulatory risks, supply chain risks, product and client risks, litigation risks, reputational risks) or to its business opportunities (new market or new business model, for example). * **Sector-specific guidelines**: GHG emissions deemed significant for the sector of activity concerned, according to sector-specific guidelines. * **Outsourcing**: Indirect emissions and removals resulting from outsourced activities that are generally core activities. * **Employee engagement**: Indirect emissions likely to motivate employees to reduce their emissions or that foster a team spirit around climate change.
Significant emissions Within an organisation's [operational boundary](#p), it is acknowledged that certain indirect GHG emission sources do not contribute significantly to the total indirect emissions and may, in certain cases, be excluded from the inventory. Significant emissions are then the quantified and declared GHG emissions of an organisation, consistent with the [**significance criteria**](#s) defined by the organisation (*concept drawn from* [*ISO 14064-1*](/english/annexes/bibliographie.md) *and* [*BEGES-R*](/english/annexes/bibliographie.md)).
Spend-based emission factors Emission factors expressed as values in kgCO₂e/k€ spent. These EFs are derived from averages across numerous products and are therefore associated with very high uncertainties.
Specific spend-based emission factors A spend-based emission factor created by the organisation, for example from the carbon accounting of its stakeholders (suppliers, etc.).
Stakeholder engagement Stakeholder engagement refers here to all the processes that lead the organisation to convey the right messages to the right audiences. It continues throughout the Bilan Carbone® approach. To achieve effective stakeholder engagement, the Bilan Carbone® approach involves **popularising** the issues to raise awareness, **empowering** stakeholders, **consulting** them through co-construction, and then **reporting** and communicating the results.
Stakeholder engagement action Association of a [stakeholder engagement](/3-mobilisation-des-parties-prenantes/3-introduction-a-la-mobilisation.md) phase (awareness-raising, accountability, co-construction, or reporting), at a given stage, targeting one or more audiences, with messages adapted to a greater or lesser extent depending on the organisation's profile.
Stakeholders The stakeholders around the organisation can be grouped as follows. They will be engaged at distinct phases of the stakeholder engagement process. * Project team, internal project leads * Management * Other internal collaborators (employees, staff, volunteers) * External upstream stakeholders (suppliers) * External downstream stakeholders (clients) * Other external stakeholders (financial and technical partners, local actors, professional federations, or other partners on strategic topics for the organisation such as education, innovation, development).
Standard deviation and geometric standard deviation The standard deviation and geometric standard deviation are two statistical measures used to assess the dispersion or variability of data. The standard deviation is a measure of dispersion for additive or normalised data (for a [normal distribution](#loi-normale)), whereas the geometric standard deviation is suited to multiplicative data or a [log-normal distribution](#loi-log-normale).
Strategic actions Medium- and long-term [actions](/english/5-transition-plan/5.2-construction-du-plan-daction.md#les-differentes-categories-dactions) concerning the overall strategy and business model of the organisation, thereby enabling a significant reduction in the organisation's carbon and economic vulnerability.
Supported emissions and non-supported emissions The emissions accounted for may be [characterised](#c) as: * "Owned" emissions refer to the direct emissions from items for which the organisation owns the assets or equipment. These emissions are considered "[direct emissions](#e)" in the emissions classification under the ISO 14064 standard. * "Non-owned supported" emissions are items for which the organisation does not own the assets or equipment but bears the costs. Supported emissions arise from activities financed by the organisation. They therefore appear in accounting exports. These emissions are generally classified as "[indirect emissions](#e)" in the emissions classification. * "Non-owned non-supported" emissions are items for which the organisation does not own the assets or equipment and does not bear the costs. These emissions are generally classified as "[indirect emissions](#e)" in the emissions classification. These elements do not directly concern the Bilan Carbone® as they do not influence calculation results. These two [characterisations](#caracterisationusd) only modify the way emissions are aggregated in the [various exports](/english/4-accounting/4.5-profil-demission.md) (BEGES-R, ISO 14064, GHG-P).
## T
Temporal boundary A specific time period for an organisation's carbon accounting exercise.
Time horizon Timescales of a [transition objective](#o): generally short, medium or long term.
Transition pathway Two types of pathway exist: * The top-down pathway (top-down approach) is a trajectory defined macroscopically, setting medium- and long-term reduction targets. These can, for example, be set by drawing on reference trajectories (which are also top-down) provided by the SNBC, SBTi, ACT, among others. * The bottom-up pathway (bottom-up approach) is constructed from the GHG profile (the organisation's current situation) and the reduction potentials of actions, thereby enabling a projection of an achievable trajectory (trends and emission changes) that justifies the credibility of the objectives. Within the framework of the Bilan Carbone®, the top-down pathway is used as a tool to support the definition of [objectives](/english/5-transition-plan/5.1-definition-des-objectifs.md). Subsequently, the [transition pathway](/english/5-transition-plan/5.3-definition-de-la-trajectoire-de-transition.md) (bottom-up) is defined in order to validate the relevance of the actions and their reduction potentials.
Transition Plan A transition plan defines all the actions and means envisaged for reducing emissions related to an organisation's activities, and the evolution of those activities to make them compatible with a low-carbon world respecting the Paris Agreement. (*source ADEME*).
Transition risks and opportunities Transition risks, linked to changes in our societies and economic models, are distributed across several categories: * Regulatory risks * Image and reputational risks * Market and technology risks The opportunities that ensure the organisation a place in the low-carbon world of tomorrow are of several types: * Reduction of resource consumption * Reduction of GHG emissions * Development of new products and services, and innovations * Regulatory/financial incentives * Communication and image * Adaptation
Transition vision It represents the way in which the organisation projects its place in a low-carbon world (in the long term, i.e. up to 2050). It does not require a detailed description within the framework of the Bilan Carbone®, but it enables the projection of the organisation's future strategy with regard to the climate.
Triple bottom line (TBL or 3BL) An accounting method that takes into account three main dimensions: economic, environmental and social. It aims to assess and report on the performance of an organisation not only in financial terms, but also in terms of environmental impact and social contributions. This holistic approach enables a better understanding of the overall effects of an organisation's activities on society and the planet. Carbon accounting can therefore provide indicators to be included in this triple bottom line.
## U
Uncertainty A parameter associated with the result of a quantification that characterises the dispersion of values that could reasonably be attributed to the quantified quantity (standard *NF-ISO 14064-1:2018*). Since estimates and measurements inherently involve a margin of error, the vast majority of scientific methods tend to associate values called uncertainties with the results of measurements or estimates. These uncertainties make it possible to arrive at a 95% confidence interval, i.e. a range \[Value 1; Value 2] within which the true value of what is being measured or estimated has a 95% probability of falling. The Bilan Carbone® method allows uncertainties to be determined both qualitatively and quantitatively.
## V
Validation Assessment of effects that have not yet occurred, concerning the assessed inventory. For example: validation of the transition plan. Included in the [assessment](#e) process. Concept derived from [ISO 17029](/english/annexes/bibliographie.md) and ISO 14069.
Verification Assessment of effects that have already occurred, in the context of the assessed inventory. For example: verification of the data used in the calculation of the GHG profile, verification of the results obtained, verification of uncertainties, among others. Included in the [assessment](#e) process. Concept derived from [ISO 17029](/english/annexes/bibliographie.md) and ISO 14069.
Vulnerability or Climate Vulnerability According to the [IPCC report](/english/annexes/bibliographie.md#evolutions-climatiques), climate risk is a combination of three factors: a "climate hazard" factor (the potential impact), an "exposure" factor (the probability of occurrence), and a "vulnerability" factor to this hazard (the severity). Climate vulnerability is a key concept in risk assessment. It expresses the propensity of a subject of study to be impacted by a climate hazard. It is the most difficult variable to estimate as it is highly dependent on the organisation being studied: its level of sensitivity to hazards and its capacity for adaptation.
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