1.1 - Define your Bilan Carbone® maturity level

What is the organization's current and desired maturity regarding the Bilan Carbone® approach?

To define the maturity level of its organisation in terms of carbon accounting and its positioning on the low-carbon transition pathway :

  • Is the organisation conducting its first or nth Bilan Carbone®?

  • What are the internal and external expectations?

  • What are the resources?

  • Will this be a first or an nth awareness-raising on planetary issues?

There is a gradient of degrees of maturity, from a novice organisation to the most experienced. In order to adapt to this diversity, the Bilan Carbone® method is divided into 3 main maturity levels (Initial, Standard and Advanced), which are presented here.

It is strongly recommended to read the content of the higher maturity levels, even if they do not immediately concern your organisation a priori, because, in a logic of continuous improvement and progression, some specific points from higher levels may already be sought and reached.

Figure 1.1.1: Progress diagram of the Bilan Carbone® and the maturity levels

Initial Level: A first Bilan Carbone®

The organisation's objective is to engage 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®.

Hierarchical involvement and the 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 meet the Regulatory GHG Assessment, or the Diag Décarbon’action.

⏳[WIP] Testimonials: feedback from an Initial Bilan Carbone® will be available here at the end of the experimentation phase.

Standard Level: A Bilan Carbone® with actions targeting all emissions

The objective of a Standard-level Bilan Carbone® approach is to carry out an exhaustive accounting of its emissions, in order to establish a complete, quantified transition plan, including medium-term objectives. All stakeholders will be engaged, whether internal or external to the organisation.

Hierarchical involvement and the governance of the carbon topic are increasingly integrated.

This is the Bilan Carbone® as it has historically been carried out, and concerns the majority of organisations. A Standard-level Bilan Carbone® is typically an improved renewal of a previous Initial-level approach.

⏳[WIP] Testimonials: feedback from a Standard Bilan Carbone® will be available here at the end of the experimentation phase.

Advanced Level: A Bilan Carbone® that drives a genuine transition strategy

An Advanced-level Bilan Carbone® is characterised by an in-depth accounting of the most significant emission categories.

The organisation has equipped itself between two renewals of the Bilan Carbone® (or equips itself during the approach) with an analysis of transition risks and opportunities in addition to its Bilan Carbone® approach.

The organisation has equipped itself between two renewals of the Bilan Carbone® (or equips itself during the approach) with a genuine low-carbon transition strategy (possibly via ACT Step-by-Step or other equivalent methods). The organisation can amend it, and track its evolution thanks to the regular renewal of the Advanced-level Bilan Carbone®.

The Bilan Carbone® serves as an internal management tool and for managing the organisation's GHG emissions. Carbon indicators feed into the organisation's overall strategy. It is relevant for an Advanced level to set up a analytical carbon accounting to obtain interpretative keys by responsibility boundary, and allowing the installation of the organisation's Bilan Carbone® as a decision-making tool.

The transition plan is quantified, and sets a long-term emissions reduction objective, or even a business model transformation, made credible by a decarbonisation trajectory with short-, medium- and long-term milestones. All stakeholders are engaged.

The Advanced-level Bilan Carbone® allows responding to the majority of the requirements of the CSRD ESRS E1.

Hierarchical involvement and the governance of the carbon topic are priorities for the organisation.

This level concerns organisations most mature on low-carbon transition issues, with dedicated internal resources. The assessments of the Bilan Carbone® or of the organisation's strategy help confirm this maturity.

⏳[WIP] Testimonials: feedback from an Advanced Bilan Carbone® will be available here at the end of the experimentation phase.

Requirements relating to the entire Bilan Carbone® approach for each of the maturity levels

Determine the organisation's maturity level

A maturity questionnaire is offered, allowing a quick estimation of an organisation's maturity level at the start of the approach. It is not intended to be exhaustive, but provides a first idea of the appropriate maturity level to aim for during the approach:

Maturity questionnaire, to be completed upstream of the Bilan Carbone® approach

Comparison of the criteria of the maturity levels for the continuous improvement of the Bilan Carbone®

The following table aims to provide an overview of the requirements for each of the three maturity levels. This table is not exhaustive, and remains generic, each point being detailed later in the method via an appropriate sub-section.

The use of the term Initial-level, Standard-level and Advanced-level Bilan Carbone® in the organisation's communication is conditional on compliance with all the criteria of that level. However, it is possible for the organisation to highlight the points on which it has gone further than what is required for its level, notably via the evaluation of its Bilan Carbone®.

Figure 1.1.2: Comparison of the criteria of the maturity levels for the continuous improvement of the Bilan Carbone®


Do you have a comprehension question? Consult the FAQ. The method is living and therefore likely to evolve (clarifications, additions): find the change log here.

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