4.5 - Emission profile
Which exports, aggregations, and displays of quantified results?
As a reminder, the emissions from each emission source of the organisation are estimated as follows:
Emission of a source = Activity data x emission factor = result ± uncertainty
This sub-section deals only with the emissions profile, that is the aggregation and presentation of the results for all emission sources included within the boundaries defined earlier, obtained after the accounting step, and which feed the interim reporting.
Thereporting step final presents the rest of the deliverables expected at the end of the approach.
Emissions profile in Bilan Carbone® format
The emissions from all the organisation's activities shall be allocated across the 10 categories and 48 emission subcategories of Bilan Carbone®. These categories reflect the organisation's main flows and provide a clear view of the areas on which it is a priority to act.
Each emission shall be accounted for in only one subcategory (and therefore in only one category). For each subcategory, the emissions profile must clearly display:
The associated emissions, in tCO2e or in kgCO2e
The associated uncertainties, under the requested reporting format
The share of emissions accounted for via spend-based emission factors (specific and non-specific), as a percentage. The organisation may choose to distinguish a share in specific spend-based emission factors and a share in non-specific spend-based emission factors
This emissions profile must be the subject of a reporting to the appropriate stakeholders.
The Bilan Carbone® subcategories are structured as follows:
🌐 English version of this image.
The definitions of the categories, the emission sources they include and the main accounting principles associated are detailed in the Annex.
It is recommended to present the final emissions profile with and without the subcategory "Use in dependence". The two results are complementary and Bilan Carbone® shall enable provision of indicators adapted to each lever of action.
These two subcategories lead to analyses and therefore to different actions within the transition plan. The subcategory "Use in responsibility" will generally lead to actions improving the energy efficiency of products (during their use phase), the weight of products, or reducing the material consumption induced by the use of the product or service. Conversely, the subcategory "Use in dependence" targets more different strategic actions : resilience of the business model, or actions carried out in cooperation with the downstream value chain to reduce emissions from this category.
It is recommended to customise the organisation's emissions profile to make the results as easy to understand as possible and to facilitate the subsequent development of the transition plan. This customisation may for example include the following actions:
Rename a category or a subcategory to align it with the organisation's internal reality. For example, the subcategory "Outbound freight" could be renamed "Product distribution".
Merge certain categories or subcategories together
Split certain categories or subcategories into several distinct categories or subcategories
The organisation shall briefly justify its choices if these imply a variation compared with the format presented above.
🔎 The customisation of the emissions profile may be based on a so-called "analytical".
To correctly analyse the results of this accounting step and thus prepare the development of the transition plan, it is recommended that the organisation also enrich its emissions profile:
By producing charts or visuals highlighting the different results obtained and the points deserving particular attention
By producing charts or visuals that popularise the results, for example by comparing the orders of magnitude of the emissions obtained with reference activities (for example combustion of one litre of oil, a plane trip)
By detailing the distribution of emissions within each category of the assessment, and by analysing these results in more or less detail for each category, depending on the importance of that category within the Bilan Carbone®. The three most important categories of the assessment shall be the subject of a detailed analysis
By establishing complementary indicators derived from the results obtained. Some common examples include:
A carbon intensity per k€ of turnover, in tCO2e/k€ or kgCO2e/k€
A carbon intensity per full-time equivalent (FTE), in tCO2e/FTE or kgCO2e/FTE
A carbon intensity per unit of output, in tCO2e/unit or kgCO2e/unit
By linking emissions to the activity data or emission factors involved where relevant
For an Intermediate or Advanced level, it is recommended to map the activity data and associated emissions on the flow mapping, in order to obtain a quantified flow map.
Other formats of the emissions profile
The organisation may present these results in the formats required by other carbon accounting methods, using the cross-reference tables below. All Bilan Carbone® tools tools allow export of results in these formats. For these exports to work, the organisation will need to characterise each emission source in these tools. This characterisation depends on the type of control chosen by the organisation. For more details, the organisation shall refer to the concerned methodologies. It is recommended to export all GHGs accounted for in the Bilan Carbone®, even those related to optional categories in certain standards.
BEGES-R
If the organisation wishes to present these results in GHG Protocol format, it shall publish its emissions in tCO2e, including the following GHGs: CO₂, CH₄, N₂O, NF₃, SF₆, HFCs, PFCs, CO₂b. These emissions shall be broken down by GHG type.
It may use the following cross-reference table to obtain its emissions profile in BEGES-R format:
CSRD (ESRS E1-6 and E1-5)
For an export intended to meet CSRD (ESRS E1-6), the organisation may choose to use the GHG Protocol format or the ISO 14064-1. However, it must also take NF₃ into account.
For a CSRD export, the organisation shall also provide certain activity data in order to meet the requirements of ESRS E1 (E1-5). The table below indicates the activity data from the Bilan Carbone® that can be used to meet these requirements.
⏳[WIP] A forthcoming resource will be produced and made available to provide a cross-reference table between Bilan Carbone® activity data and ESRS E1-5. These correspondences will be integrated into the exports of the Bilan Carbone® tools.
GHG Protocol
If the organisation wishes to present these results in GHG Protocol format, it shall publish its emissions in tCO2e, including the following GHGs: CO₂, CH₄, N₂O, HFCs, PFCs, SF₆. The inclusion of CO₂b and other gases is optional. These emissions shall be broken down by GHG type.
It may use the following cross-reference table to obtain its emissions profile in GHG Protocol format:
ISO 14064-1
If the organisation wishes to present these results in ISO 14064-1 format, it shall publish:
GHG removals, in tCO2e
The organisation may use the cross-reference table between the Bilan Carbone® categories and the BEGES-R and ISO 14064-1 categories (located earlier on this page) to obtain its emissions profile in ISO 14064-1 format.
Analytical Costing
If the organisation uses analytical costing, the emissions shall be allocated according to accounting codes and the analytical axes, established specifically for the organisation, which best reflect its structure and mode of operation (activities carried out, internal processes, etc.). Different analytical axes may be used for each emission category (for example purchases can be allocated by supplier, and energy by site)
Consequently, a generic cross-reference table cannot be envisaged.
Nevertheless, the organisation may find below a cross-reference table listing all the accounting codes that should be reviewed to identify the emission sources that must be considered within the Bilan Carbone®. When an emission source does not give rise to monetary expenditure (non-supported emissions), it obviously remains to be taken into account within the Bilan Carbone®.
The table below presents the correspondence with the nomenclature of an accounting chart.
⏳[WIP] These correspondences will be integrated into the exports of the Bilan Carbone® tools.
Requirements related to the production of the emissions profile
Here are the requirements to be met, which are similar for the 3 maturity levels :
Beginner, Intermediate or Advanced level: criteria N1, N2, and N3
For these three maturity levels, the emissions profile shall be presented in Bilan Carbone® format. Any choice made by the organisation that would imply a variation compared with this format must be briefly justified.
Do you have a question of understanding? Consult the FAQ. The method is live and therefore likely to evolve (clarifications, additions): find the change log here.
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