2.3 - Temporal boundary
Over which period should emissions be accounted for?

A Bilan Carbone® must quantify an organisation's emissions over a time interval called the temporal boundary of the approach.
The temporal boundary of a Bilan Carbone® is classically one year, in order to best reflect the organisation's activity as a whole.
🔎 To express the Bilan Carbone® in coherence with the analytical carbon accounting, the temporal boundary considers a full accounting period, best reflecting the organisation's activity as a whole.
🔎If the Bilan Carbone® is to serve for the reporting of the Regulatory GHG Assessment, the temporal boundary considered shall be one year (thereporting year).
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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