4.5 - Emission profile
What exports, aggregations, and displays of quantified results?
This subsection only deals with the emissions profile, that is to say the aggregation and presentation of the 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 rest of the deliverables expected at the end of the approach.
Emissions profile in Bilan Carbone® format
The emissions of all the organisation's activities must be distributed across the 10 categories and 48 emission subcategories of the Bilan Carbone®. These categories reflect the main flows of the organisation and provide a clear view of the areas where it is a priority to act.
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 required
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 results presentation to the appropriate stakeholders.
The Bilan Carbone® subcategories are structured as follows:
The 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 “Dependent use”. The two results are complementary and the Bilan Carbone® must 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 in responsibility" will generally lead to actions improving the energy efficiency of products (in 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 dependency" targets actions more strategic : resilience of the business model, or actions carried out in cooperation with the downstream value chain to reduce the emissions of this category.
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 popularising the results, for example by comparing the orders of magnitude of the emissions obtained to reference activities (for example combustion of one litre of oil, a flight)
By detailing the distribution of emissions within each of the inventory categories, and analysing these results in more or less detail for each category, depending on the importance of that category within the Bilan Carbone®. The three largest categories of the inventory must be the subject of a detailed analysis
By establishing complementary indicators derived from the results obtained. Some classic 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
Other formats of the emissions profile
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 exporting results in these formats. For these exports to work, the organisation must 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 the GHGs accounted for during the Bilan Carbone®, including those related to categories that are optional in some standards.
BEGES-R
If the organisation wishes to present these results in the 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 the activity data of the Bilan Carbone® 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 the GHG Protocol format, it must 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 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 the exports of 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 the exports of the Bilan Carbone® tools.
Analytical Carbon Accounting
If the organisation uses analytical accounting, emissions will be distributed according to the accounting codes and the 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 may be used for each emission category (for example purchases can be distributed 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 the accounting codes that should be reviewed in order to identify the emission sources that must be considered within the Bilan Carbone®. When an emission source does not give rise to monetary expenditures (non-supported emissions), it must of course still be taken into account within the Bilan Carbone®.
The table below presents the correspondence with the nomenclature of a chart of accounts.
⏳[WIP] These correspondences will be integrated into the exports of the Bilan Carbone® tools.
Requirements relating to the production of the emissions profile
Here are the requirements to be met, which are similar for the 3 maturity levels :
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.
Last updated