0.2 - The steps of a Bilan Carbone®
Summary and steps of the Bilan Carbone® approach.
The Bilan Carbone® approach is structured in 7 steps.
🌐 English version of this image.
At the launch of a Bilan Carbone® approach, it is necessary to frame:
The maturity level of the organisation in terms of carbon accounting and its position on the low-carbon transition journey. This involves drawing up an initial diagnosis: is the organisation carrying out its first or nth Bilan Carbone®? What are the internal and external expectations? What resources are available? Will this be a first or repeated awareness-raising exercise on planetary challenges? The method is structured around 3 main maturity levels in order to propose requirements adapted to the organisation and its objectives: Beginner, Standard and Advanced.
Coordination and internal governance help to structure, coordinate and ensure the completion of the approach. The level of requirement regarding the coordination of each step of the approach, in particular management involvement and training, may depend on the maturity level.
This method necessarily focuses on the induced emissions of an organisation.
The organisation defines its organisational, temporal boundary, and identifies its emission sources, enabling it to delineate its operational boundary. It identifies the transition risks and opportunities.
This allows the scope of the study to be defined and the accounting phase to be prepared, ensuring that all direct and indirect GHG emissions of the organisation are included.
The level of requirement regarding the identification of boundaries may depend on the maturity level of the organisation.
Mobilisation is a key part of the Bilan Carbone® approach, as it enables all of the organisation's stakeholders to become aware of and then take action to carry out the Bilan Carbone® and commit to the transition plan. Mobilisation continues throughout the entire Bilan Carbone® approach and must enable the transmission of certain key messages to trigger action.
The Bilan Carbone® method defines the expected outputs, i.e. the messages and content considered necessary to achieve action and a sufficient reduction in emissions. However, the means (formats, tools, etc.) for achieving these objectives remain at the discretion of the Coordinator of the approach.
The requirements in terms of mobilisation are adapted according to the organisation and its resources, based on its maturity level.
The accounting step consists of both collecting all required activity data and converting it into tonnes of CO2 equivalent using emission factors. This involves drawing up the emission profile of the organisation, i.e. the breakdown of the organisation's quantified emissions across the different emission categories of the Bilan Carbone®.
The uncertainties, inherent in the chosen emission factors and collected data, must be quantified and displayed transparently on the emission profile.
The quality of the accounting (accuracy of activity data, emission factors, etc.) varies according to the maturity level of the organisation and its resources.
A transition plan is defined following the accounting of emissions. This plan must include reduction objectives, a series of detailed and quantified actions, and a credible trajectory relative to the planned actions and set objectives.
Indicators enable monitoring of the implementation and performance of these actions.
The level of requirement of the transition plan is to be adapted to the organisation and its resources according to its maturity level.
The result of a Bilan Carbone® is the quantification of the organisation's GHG emissions, broken down by emission category within the considered boundaries, together with a coherent proposed transition plan and associated monitoring indicators. The expected Deliverables are framed and reported to the organisation for internal or external use, according to its maturity level.
Various export formats for the Bilan Carbone® make it possible to meet regulatory requirements and align with other carbon accounting methods.
The organisation prepares the next stage of its progress through continuous improvement.
The anonymised emission profile must be submitted at minimum to the OCCF platform.
The quality of the Bilan Carbone® approach can be evaluated by an independent evaluation team. The evaluation draws on the Deliverables produced during the approach, following a strict framework.
Step 7 is optional and voluntary. Only a successful audit allows an organisation to claim an evaluated Bilan Carbone®.
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.
Mis à jour