0.1 - Objectives and principles of Bilan Carbone®
What objectives and principles must the Bilan Carbone® fulfil?
The Bilan Carbone® subscribes to the objectives of low-carbon transition approaches in general. The section below presents the specific objectives and principles of the Bilan Carbone®.
Objectives of the Bilan Carbone®
Mobilise the internal and external stakeholders of the organisation in a transition approach, through awareness-raising, accountability, co-construction and reporting of the transformations enabled by the transition plan.
Account for, as rigorously and comprehensively as possible, the greenhouse gas (GHG) emissions of the organisation, whether direct or indirect, covering the responsibility and dependency boundaries of the organisation.
Develop a transition plan for the reduction of GHG emissions and the organisation's vulnerabilities that is ambitious, manageable, operational, and consistent with the emissions accounting.
The Bilan Carbone® is not merely an administrative process, a standard or an excellence reporting framework: it is the most reliable means of steering the reduction of greenhouse gas emissions.
Anna CRETI, 2024, President of ABC
The Bilan Carbone® approach can be applied to an organisation, a product or a territory. This methodology covers only the Bilan Carbone® for organisations.
⏳[WIP] The methodological principles of the Bilan Carbone® Organisation also apply to Product or Territory approaches. These are not presented here and will be the subject of further reflection in the coming years.
These objectives are broken down into several levels depending on the maturity of the organisation concerned in terms of carbon accounting and low-carbon transition strategy. Organisations are encouraged to meet the requirements of continuous improvement and to advance in maturity level, particularly at each renewal of the Bilan Carbone®.
It should be noted here that the Bilan Carbone® does not measure an organisation's responsibility for climate change; rather, it identifies its potential for action in order to best size its transition plan. The objective is to transform the organisation and adapt it to the low-carbon world of tomorrow.
Principles of the Bilan Carbone®
The Bilan Carbone® enables a strategic analysis of GHG emissions. To do so, it adheres to the following principles:
Low-carbon strategy: the approach seeks to add a mitigation dimension to the organisation's strategy.
Long-term vision: the approach contributes to defining a long-term low-carbon transition vision for the organisation.
Anticipation: the approach encourages anticipation of forthcoming changes.
Pragmatism: the approach calls for pragmatism regarding the results obtained, which are not always those anticipated in advance.
In addition, in order to offer an excellence reporting framework, the Bilan Carbone® adheres to the following principles:
Consistency: the approach is consistent with current challenges, i.e. with national and international strategies to combat climate change (National Low-Carbon Strategy, Paris Agreement, etc.), and promotes the emergence of a low-carbon society.
Accuracy: the biases and uncertainties inherent in the approach are qualified, quantified and minimised as far as possible.
Significance: the approach seeks to cover the maximum number of emissions and to act as a priority on all so-called significant emissions.
Evaluation: the approach must lead to results that can be evaluated, in particular through the evaluation of assessments. This procedure is optional, but must be applicable to all the requirements of the approach.
Transparency: the approach must be sufficiently transparent, and the results obtained must be published on the platform of the Observatoire de la Comptabilité Carbone en France (OCCF).
The use of the Bilan Carbone® logo is conditional on compliance with these principles.
The Bilan Carbone® is compatible with other existing methodologies, the main ones being ISO 14064-1-2:2019, the GHG Protocol or national regulations (it complies with French regulations, and therefore with the mandatory BEGES-R). The Bilan Carbone® at its third maturity level (Advanced) covers the majority of the CSRD ESRS E1. Bilan Carbone® results can be used within the framework of these approaches.
Do you have a question of understanding? Consult the FAQ. The method is a living document and therefore subject to change (clarifications, additions): find the change log here.
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