> 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/introduction-to-bilan-carbone-r/0.3-synthese-de-la-methode.md).
# 0.3 - Method summary
## Downloadable summary of the Bilan Carbone® Method
{% file src="/files/LyJbE03TP7ktvgL6pdS8" %}
## Online summary of the Bilan Carbone® Method
:link: The full guide can be found here: [bilancarbone-methode.com](http://bilancarbone-methode.com/)
### **Introduction**
The **Bilan Carbone®,** developed by ADEME in 2004 and then by ABC since 2011, is a methodology for accounting and reducing greenhouse gas (GHG) emissions, developed to help organisations reduce their environmental impact. Its primary purpose is to provide a rigorous and comprehensive analysis of GHG emissions, both direct and indirect, enabling organisations to design and manage effective low-carbon transition plans.
This **new version** of the Bilan Carbone® introduces a modular methodology, a genuine excellence guide enabling the development of a continuous improvement approach and GHG emissions reporting. The methodology allows for deeper GHG accounting by conducting a strategic analysis of an organisation, and proposes best practices in terms of transition planning.
### **Objectives of the Bilan Carbone®**
The main objectives of the Bilan Carbone® are:
* **Stakeholder mobilisation**: engaging the organisation's stakeholders through awareness-raising, accountability, co-construction and reporting of the transformations enabled by the transition plan.
* **Rigorous accounting of GHG emissions**: including all direct and indirect emission sources, covering the responsibility and dependency boundaries of the organisation.
* **Development of a transition plan**: building an ambitious and operational plan for the reduction of GHG emissions and climate change-related vulnerabilities, taking ownership of both the risks and the opportunities offered by the transition.
These objectives are broken down according to the organisation's maturity level in terms of carbon accounting, encouraging continuous improvement and progress with each iteration of the Bilan Carbone®.
### **Principles of the Bilan Carbone®**
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 assessment evaluation guide. 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).
* 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.
### **Steps of a Bilan Carbone®**
The Bilan Carbone® method is structured in seven steps:
🌐 [*English version*](https://abc-transitionbascarbone.fr/wp-content/uploads/2025/11/The-Bilan-Carbone-approach.png) *of this image.*
1. **Step 1 - Frame the approach**:
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.
2. **Step 2 - Define the boundaries**:
This method necessarily focuses on the emissions induced by an organisation. The organisation must define its organisational and temporal boundary, and identify 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.
3. **Step 3 - Plan the Mobilisation**:
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.
4. **Step 4 - Account for emissions**:
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.
5. **Step 5 - Establish a transition plan**:
A transition plan must be 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.
6. **Step 6 - Summary and reporting of the approach**:
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.
7. **Step 7 - Evaluate the quality of the Bilan Carbone®**: Step 7 is optional and voluntary.
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®.
### **Bilan Carbone® Maturity Scale**
There is a gradient of maturity levels, from the beginner organisation to the most experienced. In order to adapt to this diversity, **the Bilan Carbone® method is structured around 3 main maturity levels (Beginner, Standard and Advanced):**
* **Beginner level**: The typical profile is the organisation carrying out "**its first Bilan Carbone®**":
The organisation's objective is to mobilise certain key teams to carry out a first accounting of its GHG emissions, and to establish a simple transition plan associated with short-term objectives. One of the objectives of this first transition plan will be to renew the approach aiming for a Standard-level Bilan Carbone®. Management involvement and governance of the carbon topic are emerging. In general, this level is suitable for a beginner organisation or a small structure with few resources, carrying out its first Bilan Carbone®, wishing to comply with the mandatory BEGES-R, or the Diag Décarbon'action.
* **Standard level**: The typical profile is the organisation carrying out "**a Bilan Carbone® with actions targeting all emissions**":
The objective of a Standard-level Bilan Carbone® approach is to carry out a comprehensive accounting of its emissions, with a view to establishing a complete, quantified transition plan including medium-term objectives. All stakeholders will be mobilised, whether internal or external to the organisation. Management involvement and governance of the carbon topic are increasingly integrated. This is the Bilan Carbone® as it has historically been carried out, and it concerns the majority of organisations. A Standard-level Bilan Carbone® is typically an improved renewal of a previous Beginner-level approach.
* **Advanced level**: The typical profile is the organisation carrying out "**a Bilan Carbone® to steer its internal strategy**":
An Advanced-level Bilan Carbone® is characterised by an in-depth accounting of the most significant emission categories. Between two renewals of the Bilan Carbone® (or during the approach itself), the organisation has acquired a transition risks and opportunities analysis to complement its Bilan Carbone® approach. Between two renewals of the Bilan Carbone® (or during the approach itself), the organisation has acquired a genuine low-carbon transition strategy (possibly via ACT Step-by-Step or other equivalent methods). The organisation can amend it and monitor its progress through the regular renewal of the Advanced-level Bilan Carbone®. The Bilan Carbone® serves as an internal management tool for the organisation's GHG emissions. Carbon indicators feed into the organisation's overall strategy. It is relevant at the Advanced level to implement analytical carbon accounting. The transition plan is quantified and sets a long-term objective for emissions reduction, or even business model transformation, credibilised by a decarbonation trajectory scheduled in the short, medium and long term. All stakeholders are mobilised. The Advanced-level Bilan Carbone® makes it possible to meet the majority of the requirements of CSRD ESRS E1. Management involvement and governance of the carbon topic are priorities for the organisation. This level concerns the most mature organisations on low-carbon transition issues, with dedicated internal resources. Evaluations of the Bilan Carbone® or of the organisation's strategy can confirm this maturity.
At the launch of the approach, the organisation must choose an appropriate maturity level and comply with the corresponding requirements. A maturity questionnaire enables a rapid estimate of an organisation's maturity level. It is not intended to be exhaustive, but provides an initial indication of the appropriate maturity level to aim for during the approach.
The organisation can directly target the level corresponding to its objectives, needs and maturity, without necessarily starting from the Beginner level. The organisation must progress in terms of maturity with each iteration of the approach. This does not necessarily mean reaching a higher level.
🌐 [*English version*](https://abc-transitionbascarbone.fr/wp-content/uploads/2025/11/EN-Progression-path-of-the-Bilan-Carbone%C2%AE-method-1.png) *of this image.*
### Summary of Bilan Carbone**®** requirements
While the Bilan Carbone® offers a modular methodology, the requirements for each level are strict. Each level is defined by specific criteria:
🌐 [*English version*](https://abc-transitionbascarbone.fr/wp-content/uploads/2025/11/Criterion-defining-scaled.png) *of this image.*
### **Reporting the Bilan Carbone®**
The conclusion of the approach and its reporting takes place in 2 or 3 stages:
1. An **internal report**: by the Coordinator of the Bilan Carbone®, accompanied by the project team. It consists of all the Bilan Carbone® Deliverables (presented below). These Deliverables are archived by the organisation itself.
2. A **reporting and publication** of results: on the one hand, to contribute to public knowledge in carbon accounting, the organisation's GHG emission profile is submitted anonymously to the Observatoire de la Comptabilité Carbone en France (OCCF) in order to improve knowledge of GHG emissions from different business sectors. On the other hand, the organisation may publish its assessment (in full or in part) on its website, in its external documentation and on social networks.
3. A **report** possibly supported by a **voluntary evaluation**: in the event that the organisation wishes to have its assessment evaluated by an independent evaluator, additional documents are to be appended to the Bilan Carbone® Deliverables (presented below). The result of the evaluation will also appear on the Observatoire de la Comptabilité Carbone en France (OCCF).
The **Deliverables of a Bilan Carbone®** include:
* [x] The Deliverables from Step 1 - Framing:
* A description of the organisation concerned by the Bilan Carbone®: business name, SIRET, SIREN, NAF code, number of FTEs;
* A presentation of the Coordinator of the approach: name, position held (and training number and date of training in the Bilan Carbone® approach if applicable). As well as, where applicable, the management representative sponsoring the approach: name, position held, training number, date of the Decision-maker training attended.
* A presentation of the project team carrying out the Bilan Carbone®: name, training number, date of the Bilan Carbone® approach training followed, affiliated organisation (if external);
* The maturity level of the organisation;
* [x] The Deliverables from Step 2 - Boundaries:
* The choice of organisational boundary along with a justification (list of facilities and sites concerned);
* The chosen temporal boundary;
* The choice of operational boundary (significance criterion where applicable) and its justification;
* The organisation's flux mapping (quantified, where applicable) or the analytical mapping (where applicable);
* The physical and transition risks linked to climate change; according to what is required at the maturity level (list of risks and opportunities, risks and opportunities mapping, or risks and opportunities analysis where applicable).
* [x] The Deliverables from Step 3 - Mobilisation:
* A summary of the various mobilisation phases that have been implemented: their targets, the messages conveyed, their format, the associated step of the approach;
* [x] The Deliverables from Step 4 - Accounting:
* A summary of the data collected along with a description of the data collection process followed (in a collection matrix);
* The documentation of the emission factors used, and of the spend-based emission factors (specific and non-specific) along with their sources [(collection matrix)](/english/4-accounting/4.3-methode-de-selection-des-facteurs-demission.md#matrice-de-collecte-des-donnees);
* The uncertainties associated with the organisation's GHG emission profile;
* The rate of use of Spend-based emission factors associated with the organisation's GHG emission profile;
* The organisation's GHG emission profile, listing emissions in tCO2e;
* [x] The Deliverables from Step 5 - Transition plan
* The objectives associated with the transition plan;
* The action plan via all the action sheets;
* The trajectory of the transition plan;
* The indicators (monitoring, implementation and performance), as well as the monitoring mechanism used to track the transition plan, where applicable;
Important: the requirements relating to these Deliverables may vary according to the maturity level of the approach (Beginner, Standard, Advanced). Details can be found in the full guide.
### **Evaluation of the Bilan Carbone®**
This is Step 7 (voluntary and optional) of the approach. One of the fundamental aspects of the Bilan Carbone® method is transparency throughout the entire calculation process, from the choice of boundaries to the means of communication with stakeholders.
The **evaluation** of a Bilan Carbone® thus guarantees the reliability of the results. It also enables the identification of blocking points and areas for improvement between two assessments of an organisation. The evaluation is a voluntary process with two objectives:
* To verify that the assessment complies with the requirements of the Bilan Carbone® method
* To confirm the maturity level of the organisation carrying out its assessment (this point can be useful for determining which complementary approach to the Bilan Carbone® can be initiated subsequently)
The evaluation of the Bilan Carbone® follows the process described in the Assessment Evaluation Guide: [bilancarbone-evaluation.com](https://www.bilancarbone-evaluation.com/).
### **Integration of the Bilan Carbone® into a Low-Carbon Transition approach**
The Bilan Carbone® approach and the reporting of its results can feed into other approaches.
The Bilan Carbone® method is **compatible** with the expectations of the GHG-P, BEGES-R, and ISO 14064-1. These standards address **complementary uses**, some **calculation procedures** differ and must be applied with caution.
The table below summarises the similarities and specificities between the Bilan Carbone® and other current carbon accounting standards for an organisation:
🌐 [*English version*](https://abc-transitionbascarbone.fr/wp-content/uploads/2025/11/The-place-of-the-Bilan-Carbone_La-place-du-Bilan-Carbone-parmi-les-standards-scaled.png) *of this image.*
The results of the Bilan Carbone® can feed into **regulatory reporting** processes (BEGES-R in France, CSRD in Europe).
Low-carbon transition approaches advance organisations along their transition journey. These approaches, in general, follow a structured process comprising several key stages, presented in a "**transition journey**". Each organisation **adapts** this journey to its profile and maturity, thus ensuring its own transition towards a low-carbon model. Details can be found in the full guide.
### Detailed and supplementary information
This summary is an overview of the Bilan Carbone® method. For more details, consult the full guide here: [bilancarbone-methode.com](http://bilancarbone-methode.com/).
The document is organised by step, sections are hierarchical, the search function enables quick access to information, and bibliographic cross-references smooth the user experience. This format allows both a more organised overall reading and a more efficient targeted reading, for example by referring to the **table of contents**.
### **Conclusion**
**The Bilan Carbone® is an essential method for organisations wishing to reduce their environmental impact and effectively steer their low-carbon transition. By following the steps (from mobilisation to action) and the defined maturity criteria, organisations can make informed internal decisions, demonstrate their commitments externally, and** **progress along their low-carbon transition journey.**
***
*Do you have a question of understanding?* [*Consult the FAQ*](/english/annexes/faq.md)*. The method is a living document and therefore subject to change (clarifications, additions): find the* [*change log here*](/english/readme/historique-et-suivi-des-modifications.md)*.*
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