📖Table of contents
Summary and links to the sections of the Bilan Carbone® Methodological Guide.
Introduction to the low-carbon transition
Introductory section serving as a reminder of energy and climate issues, and low-carbon transition approaches.
Why a low-carbon transition approach? : This sub-section serves as a reminder of energy and climate issues in general.
What is a low-carbon transition approach? : This sub-section presents the general philosophy of low-carbon transition approaches, their roles and objectives.
How does Bilan Carbone® integrate into such an approach? This sub-section details the place occupied by the Bilan Carbone® approach within all low-carbon transition approaches and the transition pathway, as well as the links between Bilan Carbone® and other reporting methods, risk assessment or strategic planning frameworks.
Introduction to Bilan Carbone®
Essential introductory section covering the objectives and steps of Bilan Carbone®, and the method summary.
0.3 - Method summary : this section presents a summary of the key points of the Bilan Carbone® method. This method summary can be exported in PDF format for physical or offline distribution, if necessary.
Step 1 - Scoping the approach
Every organisation must start with this step, which frames the Bilan Carbone® approach and clearly defines what needs to be carried out in the subsequent stages, as the approach adapts to the organisation and its objectives.
1.1 - Define your maturity level in terms of carbon accounting: As this methodology is structured around three maturity levels for organisations carrying out their Bilan Carbone®, this sub-section helps select the appropriate level.
1.2 - Define the governance and coordination of the approach : This step aims to establish the internal governance necessary for the successful completion of the approach and the achievement of the chosen maturity criteria.
Step 2 - Scope of the approach
The organisation must define several boundaries that delimit the study. This makes it possible to prepare the accounting phase, ensuring that all direct and indirect emissions from the organisation are included.
2 - Introduction to scope identification : This introductory sub-section presents the timeline of the step, as well as the definitions, requirements, and expected governance for Step 2.
2.1 - Emissions accounted for in a Bilan Carbone® : This sub-section presents the different emission pillars of an organisation: induced emissions, avoided emissions and sequestered emissions.
2.2 - Identification of the organisational boundary : This sub-section recalls that this methodological guide applies at the organisational level, and frames the organisational boundary.
2.3 - Identification of the temporal boundary : This sub-section sets the period(s) over which emissions are accounted for.
2.4 - Identification of the operational boundary based on the identification of emission sources
2.5 - Identification of transition risks and opportunities : This sub-section presents different types of risks and opportunities related to climate change that may affect the organisation, and the various requirements for analysing them.
Step 3 - Stakeholder Engagement
Engagement is an ongoing process throughout the entire Bilan Carbone® approach, and must enable the transmission of certain key messages and drive action.
3 - Introduction to engagement : This introductory sub-section presents the timeline of the step, as well as the definitions, requirements, and expected governance for Step 3.
3.1 - Planning the engagement phases : This sub-section presents the messages that must be communicated during engagement based on maturity, stakeholders, the stages of the approach and the organisation's profile. It is divided into 5 phases:
Step 4 - Accounting
This involves drawing up the organisation's emission profile and obtaining the quantified result of the Bilan Carbone®. The quality of the accounting adapts to the organisation and its resources based on its maturity level.
4 - Introduction to emissions accounting : This introductory sub-section presents the timeline of the step, as well as the definitions, requirements, and expected governance for Step 4.
4.1 - Emissions quantification method: This consists of collecting all required activity data and converting it into tonnes of CO2 equivalent using emission factors, while estimating the associated uncertainty.
4.2 - Activity data collection method: This sub-section details the activity data collection approaches available to an organisation, and distinguishes acceptable methods according to the organisation's maturity level.
4.3 - Emission factor selection method : This sub-section details the approaches for selecting the emission factors the organisation will use, and the expectations for the different maturity levels.
4.4 - Uncertainty estimation method : This sub-section details the method for estimating uncertainties associated with emissions, and the expectations for the different maturity levels.
4.5 - Emission results and profiles : This involves drawing up the organisation's emission profile across several possible result export formats, providing equivalences.
Step 5 - Transition plan
A transition plan must be drawn up following the accounting phase. A series of indicators enables the implementation of these actions to be monitored.
5 - Developing a transition plan : This introductory sub-section presents the timeline of the step, as well as the definitions, requirements, and expected governance for Step 5.
5.1 - Definition of objectives : This sub-section details the expectations in terms of transition strategy for the different maturity levels.
5.2 - Construction of the action plan : This sub-section presents the different types of actions to be included in the transition plan, by maturity level.
5.3 - Definition of the transition pathway : The notion of pathway and the expectations for the different maturity levels are presented in this sub-section.
5.4 - Implementation of the transition plan : This sub-section provides advice to follow for correctly implementing the transition plan.
5.5 - Monitoring and management of the transition plan : The different types of indicators useful for managing actions are described here. The expectations in terms of indicators, management and monitoring of actions are detailed for the different maturity levels.
Step 6 - Summary and reporting
The result of a Bilan Carbone® is the quantification of the organisation's GHG emissions, broken down by emission category within the considered boundaries, along with at least one coherently proposed transition plan and the associated monitoring indicators.
6 - Introduction to approach reporting : This introductory sub-section presents the timeline of the step, as well as the definitions, requirements, and expected governance for Step 6.
6.1 - Bilan Carbone® report : This sub-section indicates how to report on the Bilan Carbone® approach and what deliverables are expected (covering the engagement, accounting and transition plan phases) based on the chosen maturity level.
6.2 - Compatibility of the approach with other frameworks : This sub-section enables extraction of the information necessary to meet the requirements of different reporting methods and submission frameworks.
6.3 - Renewal and continuous improvement : This sub-section briefly addresses how to organise the renewal of the approach, and how to go further and improve once the reporting is complete, regardless of the maturity level.
Step 7 - Evaluation and quality of the Bilan Carbone®
The Bilan Carbone® approach can be evaluated following a strict framework. Step 7 is optional.
7 - Introduction to approach evaluation : This introductory sub-section presents the timeline of the step, as well as the definitions, requirements, and expected governance for Step 7.
7.1 - Preparing the evaluation of your assessment : This sub-section presents the steps to follow when an organisation wishes to have its assessment evaluated.
7.2 - The evaluation process : This sub-section details the functioning, the framework and the evaluation criteria for the different maturity levels.
7.3 - Evaluation result : This sub-section presents the format of an evaluation result and how it should be communicated.
Training and tools for applying the method
Various tools have been developed to apply the Bilan Carbone® approach. These are presented here.
8.1 - Bilan Carbone® method training : This sub-section presents the training available for carrying out a Bilan Carbone® internally or externally.
8.2 - Bilan Carbone® tools - Spreadsheets and software: This sub-section presents the two Bilan Carbone® tools designed, developed and deployed by ABC.
8.3 - Audited and compliant tools : This sub-section presents the various tools that have been audited and considered compliant with the Bilan Carbone® method by ABC, to date.
Annexes
The sources used for writing this method are presented here, along with supplementary information on certain topics.
Glossary : all acronyms and definitions of terms used in the method
Bibliography : all external resources and references cited by the method
CSRD fact sheet : Corporate Sustainability Reporting Directive
BEGES-R fact sheet : Regulatory method for carrying out greenhouse gas emission assessments
GHG-P fact sheet : Greenhouse Gas Protocol
ISO fact sheet : International Organization for Standardization 14064-1 and 14069
ACT fact sheet : Accelerate Climate Transition
CCA fact sheet : Analytical Carbon Accounting
Resources and supplements : all resources directly annexed to the method
Annex 1 : presents the key accounting principles of Bilan Carbone®: calculation processes, methodological rules and assumptions.
Annex 2 : provides examples of emission factor databases
Annex 3 : provides practical examples of uncertainty determination
Annex 4 : guidance on boundary determination and identification of significant emissions
Annex 5 : indicates the specificities for certain organisations (local authorities and associations)
Annex 6 : extension of Bilan Carbone® principles to other scales (product and territory)
Annex 7 : extension of carbon impact measurement to impacts other than carbon
Annex 8 : example of a practical Bilan Carbone® case study
Annex 9 : a set of resources for stakeholder engagement: the use or non-use of these resources is flexible and at the discretion of the coordinator: awareness-raising on climate issues, the Bilan Carbone® Collage, communication guide, classification of organisation profiles or other recommended formats.
Annex 10 : a set of resources for moving to action: the use or non-use of these resources is flexible and at the discretion of the coordinator: blank action sheet, monitoring framework.
Annex 11 : a set of resources for reporting and evaluation: commitment letter, blank evaluation report.
Annex 12 : a set of resources for the analysis of physical risks, transition risks, and transition opportunities.
Annex 13 : resources for drafting a consultation specification
FAQ : this section will be periodically updated with the main questions about Bilan Carbone®
Do you have a question about the content? 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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