4.5 - Emission profile
What exports, aggregations, and displays of quantified results?
This subsection deals only with the emissions profile, that is to say the aggregation and presentation of results for all emission sources included within the boundaries defined above, obtained at the end of the accounting step, and which feed the interim reporting.
Thereporting final stage presents the remaining deliverables expected at the end of the process.
Emissions profile in Bilan Carbone® format
Emissions from all of the organisation's activities must be distributed across the 10 categories and 48 subcategories of emissions in the Bilan Carbone®. These categories reflect the organisation's major flows and provide a clear view of the areas where action is a priority.
Each emission must 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 reporting format requested
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 factors and a share in non-specific spend-based factors
This emissions profile must be the subject of a presentation to the appropriate stakeholders.
The Bilan Carbone® subcategories are structured as follows:
Definitions of the categories, the emission sources they include and the main accounting principles associated are detailed in Appendix.
It is recommended to present the final emissions profile with and without the sub-category “In-dependence Use”. The two results are complementary and the Bilan Carbone® must be able to provide indicators adapted to each lever of action.
These two subcategories lead to analyses and therefore to actions different actions within the transition plan. The subcategory "Use as 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 as dependency" targets actions more strategic : resilience of the business model, or actions undertaken in cooperation with the downstream value chain to reduce emissions from this category.
To properly 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 creating charts or visuals highlighting the different results obtained and the points warranting particular attention
By creating charts or visuals that popularise the results, for example by comparing the orders of magnitude of the emissions obtained to reference activities (for example burning one litre of oil, a flight)
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 should 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 relevant activity data or emission factors where appropriate
Other emissions profile formats
The organisation may present these results in the formats expected by other carbon accounting methods, using the cross-reference tables below. All Bilan Carbone® tools allow export of results into 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 detail, the organisation should refer to the relevant methodologies. It is recommended to export all GHGs accounted for in the Bilan Carbone®, including those relating to categories that are optional in certain standards.
BEGES-R
If the organisation wishes to present these results in GHG Protocol format, it must publish its emissions in tCO2e, including the following GHGs: CO₂, CH₄, N₂O, NF₃, SF₆, HFCs, PFCs, CO₂b. These emissions must be broken down by type of GHG.
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 comply with the CSRD (ESRS E1-6), the organisation may choose to use the GHG Protocol format or the ISO 14064-1format. However, it must also take NF₃ into account.
For a CSRD export, the organisation must also provide certain activity data in order to meet the ESRS E1 (E1-5) requirements. 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 in autumn 2024 to provide a cross-reference table between Bilan Carbone® activity data and ESRS E1-5. These correspondences will be integrated into exports from the Bilan Carbone® tools.
GHG Protocol
If the organisation wishes to present these results in GHG Protocol format, it must publish its emissions in tCO2e, including the following GHGs: CO₂, CH₄, N₂O, HFCs, PFCs, SF₆. Accounting for CO₂b and other gases is optional. These emissions must be broken down by type of GHG.
It may use the following cross-reference table to obtain its emissions profile in GHG Protocol format:
⏳[WIP] A forthcoming resource will be produced and made available in autumn 2024 to provide a cross-reference table between the Bilan Carbone® and GHG Protocol nomenclatures. These correspondences will be integrated into exports from the Bilan Carbone® tools.
ISO 14064-1
If the organisation wishes to present these results in ISO 14064-1 format, it must publish:
GHG removals, in tCO2e
The organisation may use the following cross-reference table to obtain its emissions profile in ISO 14064-1 format:
⏳[WIP] A forthcoming resource will be produced and made available in autumn 2024 to provide a cross-reference table between the Bilan Carbone® and ISO 14064-1 nomenclatures. These correspondences will be integrated into exports from the Bilan Carbone® tools.
Analytical Carbon Accounting
If the organisation uses analytical accounting, emissions will be allocated according to accounting codes and analytical dimensions, established specifically for the organisation, which best reflect its structure and mode of operation (activities carried out, internal processes, etc.). Different analytical dimensions can be used for each emission category (for example purchases can be broken down by supplier, and energy by site)
Therefore, a generic cross-reference table cannot be envisaged.
Nevertheless, the organisation may find below a cross-reference table listing all accounting codes that should be reviewed in order to identify the emission sources that should be considered within the Bilan Carbone®. When an emission source does not give rise to monetary expenses (non-supported emissions), it should of course still be taken into account within the Bilan Carbone®.
The table below shows the correspondence with the nomenclature of a chart of accounts.
⏳[WIP] These correspondences will be integrated into exports from the Bilan Carbone® tools.
Requirements related to producing the emissions profile
Here are the requirements to be met, which are similar for the 3 maturity levels :
Do you have a question about understanding? Consult the FAQ. The method is living and therefore likely to evolve (clarifications, additions): find the track of changes here.
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