The [accounting ](/methode-bilan-carbone-r-en/appendices/glossary.md#comptabilisation)is defined as the process of collecting and using the various data necessary to carry out a Bilan CarboneĀ®.
{% hint style="info" %}
For each emission source of the organisation, the emissions that shall be accounted for are estimated as follows:
Emission from a source = [Activity data](/methode-bilan-carbone-r-en/4-accounting/4.2-method-for-collecting-activity-data.md) x [emission factor](/methode-bilan-carbone-r-en/4-accounting/4.3-method-for-selecting-emission-factors.md) = [result](/methode-bilan-carbone-r-en/4-accounting/4.5-emission-profile.md) Ā± [higher](/methode-bilan-carbone-r-en/4-accounting/4.4-method-for-estimating-uncertainties.md)
{% endhint %}
These different components of the calculation are detailed by steps:
* Stage [4.1](/methode-bilan-carbone-r-en/4-accounting/4.1-method-for-quantifying-emissions.md) : this is to present the general principles of accounting.
* Stage [4.2](/methode-bilan-carbone-r-en/4-accounting/4.2-method-for-collecting-activity-data.md) : allowing the framing of the collection of activity data.
* Stage [4.3](/methode-bilan-carbone-r-en/4-accounting/4.3-method-for-selecting-emission-factors.md) : allowing the framing of the selection of emission factors.
* Stage [4.4](/methode-bilan-carbone-r-en/4-accounting/4.4-method-for-estimating-uncertainties.md) : allowing the framing of the estimation of uncertainties.
* Stage [4.5](/methode-bilan-carbone-r-en/4-accounting/4.5-emission-profile.md) : this is to draw up the organisation's emissions profile.
These components of the calculation are documented and retained by the organisation.
Figure 4: Timeline of the accounting step
š [*English version*](https://abc-transitionbascarbone.fr/wp-content/uploads/2025/11/Timeline-of-the-accounting-stage_Chronologie-de-letape-de-comptabilisation-scaled.png) *of this image.*
## Glossary related to the Accounting steps
All terms related to the accounting steps are explained in the [glossary](/methode-bilan-carbone-r-en/appendices/glossary.md). They are reminded below:
* Activity data: Quantitative measurement of a given activity causing GHG emissions or removals. An activity data (AD) can be actual (physical or accounting), extrapolated, statistical or approximate.
* Emission factor: Coefficient relating activity data to GHG emissions. An emission factor (EF) can come from databases, be developed by the organisation, or be a coefficient called āspend-based emission factorā (specific or non-specific).
* Uncertainty: Parameter associated with the result of a quantification that characterises the dispersion of values that can reasonably be attributed to the quantity being quantified.
* Data collection matrix: summary of all activity data and emission factors used during the accounting process, serving as the organisation's documentation (sources, assumptions, uncertainties, value and unit).
* Emissions profile: Aggregation of the quantified GHG emission results, for all emission sources included within the [boundaries](#p) of the organisation.
The emissions profile also refers to the breakdown of quantified emissions according to a given nomenclature (for example according to the [emission categories](#p) of the Bilan CarboneĀ®).
## Governance related to the Accounting steps
The governance of the accounting step is part of the [overall governance](/methode-bilan-carbone-r-en/1-framework-for-the-approach/1.2-define-the-management-of-the-bilan-carbone-r-approach.md) of the Bilan CarboneĀ® approach presented previously.
The governance of this step does not differ according to the organisation's maturity levels. In all cases, the project leads or external providers are responsible for collecting data from the organisation's collaborators, with the help of the coordinator if necessary. Once the data are collected, these same project leads or external providers select the emission factors, quantify the uncertainties, and obtain the assessment result as well as the desired associated exports.
Management does not need to be involved during this step, except if access to certain data requires its approval.
## Stakeholder engagement related to the Accounting steps
Two stakeholder engagement actions take place during the accounting steps, and are part of the scheduling of the stakeholder engagement phases [presented previously](/methode-bilan-carbone-r-en/3-stakeholder-engagement/3.1-schedule-the-stakeholder-engagement-phases.md).
* one upstream of step 4 therefore [at the launch of the data collection](/methode-bilan-carbone-r-en/3-stakeholder-engagement/3.1-schedule-the-stakeholder-engagement-phases/3.1.2-at-the-launch-of-data-collection.md)
* the other downstream of step 4, starting from the [construction of the emissions profile](/methode-bilan-carbone-r-en/3-stakeholder-engagement/3.1-schedule-the-stakeholder-engagement-phases/3.1.3-at-the-end-of-building-the-ghg-profile.md) therefore for the intermediate reporting.
## Requirements related to the Accounting steps
For **reference**, here is the [summary of requirements](/methode-bilan-carbone-r-en/1-framework-for-the-approach/1.1-define-your-bilan-carbone-r-maturity-level.md#comparatif-des-criteres-des-niveaux-de-maturite-pour-lamelioration-continue-du-bilan-carbone-r) and recommendations, for each maturity level. These criteria are explained in detail in the following sub-sections.
{% tabs %}
{% tab title="Beginner level" %}
#### Accounting:
* K: Data collection methods
* K1: All methods of collecting activity data are accepted.
* L: Spend-based emission factors
* L1: The share of emissions calculated via emission factors expressed as spend-based emission factors (specific and non-specific) is reported. The use of non-specific spend-based emission factors is justified.
* M: Uncertainties
* M1: The organisation shall qualify and quantify the uncertainties for all direct emissions and significant indirect emissions of the Bilan CarboneĀ®. The organisation determines the uncertainty by assigning a score to each relevant activity data and emission factor.
* N: Emissions profile
* N1: The emissions profile is presented at minimum according to the Bilan CarboneĀ® nomenclature
{% endtab %}
{% tab title="Intermediate level" %}
#### Accounting:
* K: Data collection methods
* K2: Statistical data, extrapolated data and approximate data are framed, justified and their use is limited.
* L: Spend-based emission factors
* L2: The share of emissions calculated via emission factors expressed as spend-based emission factors (specific and non-specific) is reported. The use of non-specific spend-based emission factors is tightly framed and justified.
* M: Uncertainties
* M2: The organisation shall qualify and quantify the uncertainties for all direct emissions and significant indirect emissions of the Bilan CarboneĀ®. The organisation determines the uncertainty by assigning a score to each relevant activity data and emission factor.
* N: Emissions profile
* N2: The emissions profile is presented at minimum according to the Bilan CarboneĀ® nomenclature.
{% endtab %}
{% tab title="Advanced level" %}
#### Accounting:
* K: Data collection methods
* K3: Statistical data, extrapolated data and approximate data are framed, justified, and their use is limited.
* L: Spend-based emission factors
* L3: The share of emissions resulting from a calculation via emission factors expressed as specific and non-specific spend-based emission factors is reported. The use of non-specific spend-based emission factors is justified, or even excluded. The organisation has developed specific emission factors for key categories.
* M: Uncertainties
* M3: The organisation shall qualify and quantify the uncertainties for all direct emissions and significant indirect emissions of the Bilan CarboneĀ®. The organisation determines the uncertainty of activity data and emission factors according to 5 characteristics (technical, geographical and temporal representativeness, completeness, and reliability).
* N: Emissions profile
* N3: The emissions profile is presented at minimum according to the Bilan CarboneĀ® nomenclature.
{% endtab %}
{% endtabs %}
## Deliverables related to the Accounting steps
The information and deliverables obtained at the end of step 4, and associated with the above requirements, are to be [reported](/methode-bilan-carbone-r-en/6-summary-and-reporting/6.1-reporting-of-the-bilan-carbone-r.md) at the end of the approach:
* [x] The [data collection matrix](/methode-bilan-carbone-r-en/4-accounting/4.2-method-for-collecting-activity-data.md#matrice-de-collecte-des-donnees) (summary of collected data as well as a description of the data collection process followed; documentation of the emission factors used, and of the spend-based emission factors (specific and non-specific) as well as their sources);
* [x] The uncertainties associated with the organisation's emissions profile;
* [x] The rate of use of spend-based emission factors (specific and non-specific) associated with the organisation's emissions profile;
* [x] The organisation's emissions profile, listing emissions in tCO2e.
***
*Do you have a comprehension question?* [*Consult the FAQ*](/methode-bilan-carbone-r-en/appendices/faq.md)*. The method is living and therefore likely to evolve (clarifications, additions): find the* [*track of changes here*](/methode-bilan-carbone-r-en/foreword/history-and-tracking-of-changes.md)*.*
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