4.5 - Emissions profile
Which exports, aggregations, and displays of the quantified results?
As a reminder, emissions from each emission source of the organisation are estimated as follows:
Emission from a source = Activity data x emission factor = result ± higher
This subsection deals only with the emissions profile, that is, 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 remainder of the deliverables expected at the end of the approach.
Emissions profile in Bilan Carbone® format
The emissions from all of the organisation's activities shall be allocated across the 10 categories and 48 emission subcategories of the Bilan Carbone®. These categories reflect the organisation's main flows and provide a clear view of the areas where action is a priority.
Each emission shall be accounted for in only one subcategory (and therefore in only one category). For each subcategory, the emissions profile shall 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), in 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 shall be the subject of a results presentation to the appropriate stakeholders.
The Bilan Carbone® subcategories are structured as follows:
🌐 English version of this image.
Definitions of the categories, the emission sources they include and the associated main accounting principles are detailed in Annex.
It is recommended to present the final emissions profile with and without the sub-category “Use in dependence”. The two results are complementary and the Bilan Carbone® shall provide indicators adapted to each lever of action.
These two subcategories lead to analyses and therefore to actions different measures 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" aims at actions more strategic : 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 personalise the organisation's emissions profile in order 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 "Outgoing 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 from 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 popularising the results, for example by comparing the orders of magnitude of the obtained emissions to reference activities (for example combustion of one litre of petroleum, an aeroplane journey)
By detailing the distribution of emissions within each of the assessment categories, 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 significant 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 a Beginner or Intermediate or Advanced level, it is recommended to report the activity data and the associated emissions on the flow mapping, in order to obtain a quantified flow mapping.
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 into these formats. For these exports to work, the organisation shall characterise each emission source within these tools. This characterisation depends on the type of control chosen by the organisation. For more detail, the organisation shall refer to the methodologies concerned. It is recommended to export all the GHGs accounted for during the Bilan Carbone®, even those related to categories optional in some 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 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 meet 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 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 Bilan Carbone® tool exports.
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 type of GHG.
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 Carbon Accounting
If the organisation uses analytical accounting, emissions shall be allocated 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 may 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 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 a chart of accounts.
⏳[WIP] These correspondences will be integrated into Bilan Carbone® tool exports.
Requirements relating 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 from this format shall be briefly justified.
Do you have a comprehension question? Consult the FAQ. The method is living and therefore likely to evolve (clarifications, additions): find the track of changes here.
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