5 - Introduction to the transition plan

Introduction to the progress of step 5: definitions, governance, requirements and deliverables.

Figure 5.0.1: The intent of the transition plan

The Bilan Carbone®, after the accounting step, naturally leads to the development of a transition plan, any process of carbon accounting approach intended to enable the move to action.

The transition plan must aim to decarbonise the organisation's activity as much as possible by minimising its GHG emissions. The organisation should consider its transition plan as a continuous improvement approach taking into account the strengths of multicriteria approaches, as well as a means to reduce risks while benefiting from new opportunities related to the energy-climate transition.

Based on its GHG emissions profile, its maturity level and its level of stakeholder engagement, the organisation must define:

• Step 5.1: the objectives set for the short, medium or long term.

• Step 5.2: the construction of the action plan and the associated action sheets.

• Step 5.3: the construction of the trajectory of transition.

• Step 5.4: the planning of the implementation of actions.

• Step 5.5: preparation for the annual monitoring and the management of actions.

Figure 5.0.2: Timeline of the transition plan step

🔎The definition of the transition plan and all of thestep 5 are compatible with and inspired by the Guide for building, implementing and monitoring a transition plan from ADEME, except that the Bilan Carbone® sets progressive requirements according to the organisation's maturity level.

Glossary related to the Transition Plan

All terms related to the steps for developing the transition plan are explained in the glossary. They are recalled below:

• Transition Plan: A transition plan defines all the actions (what is done) and the envisaged means (what is committed) for reducing emissions related to an organisation's activities, and the evolution of these activities in order to make them compatible with a low-carbon world (to a sufficient level) respecting the Paris Agreement.

• Transition objectives: Within the Bilan Carbone® approach, they aim to reduce GHG emissions and enable the organisation to become more resilient. They are set for several deadlines (time horizons): short, medium or long term. They are consistent with the organisation's overall objectives and integrated into its overall strategy.

• Transition vision: it represents how the organisation projects its place in a low-carbon world (long term, up to 2050). It does not require a detailed description within the Bilan Carbone®, but it allows projecting the organisation's future strategy regarding climate.

• Transition strategy: The organisation's low-carbon transition strategy details the means envisaged to achieve the organisation's objectives while preserving, and ideally improving, its sustainability. The strategy covers physical investments, intangible investments (such as R&D or skills), management and policy towards all its stakeholders (employees, but also suppliers, customers). Within the Bilan Carbone®, the transition plan will lead the organisation to evolve its operating model. As it progresses in the maturity journey, the organisation will be led to reflect on the relevance of its activities, products and services in a low-carbon world.

• Transition pathway: In the Bilan Carbone® framework, the pathway is defined using a bottom-up approach: the emissions profile (the organisation's current situation) and the reduction potentials of actions make it possible to project an achievable pathway (trend and evolution of emissions) that strengthens the credibility of the objectives.

• Action plan: Set of concrete actions envisaged and enabling the achievement of the transition plan objectives. The action plan is established in the short term (until the renewal of the assessment), although some actions extend to the medium or long term. It is the operational translation of the transition plan and the organisation's low-carbon transition strategy.

Figure 5.0.3: Glossary related to the Transition Plan

Governance related to the Transition Plan

The governance of the transition plan is part of the overall governance of the Bilan Carbone® approach presented previously.

The framework in which the transition plan is set is defined by specifying the following elements, which may differ according to the organisation's maturity level:

• A steering committee for the management of the transition plan, which serves to ensure proper monitoring of the transition plan as well as its coherence with the organisation's overall strategy. This specific steering for the transition plan is defined in the section 1.2 of the approach. Implementation, as well as monitoring of the transition plan, are to be carried out internally.

• The risks and opportunities associated with the transition: these are detailed in step 2.5. The implementation of the transition plan helps mitigate the detected risks and seize the opportunities.

• The elements characterising the organisation's current situation: correctly define the starting point and the context in which the transition plan is set. This state corresponds to the situation described by the GHG emissions profile of the Bilan Carbone®.

• The organisational boundary and operational to which the transition plan will apply, which must be those covered by the Bilan Carbone®. This implies clearly defining the targets (sites, activities or stakeholders concerned by the actions enabling influence on these boundaries).

• The establishment of a new transition plan analyses and integrates the transition plan established during the last assessment, to ensure continuity or to amplify certain actions to ensure attainment of reduction objectives.

Stakeholder engagement related to the Transition Plan

A stakeholder engagement action takes place during step 5, for the construction of the transition plan. It aims at the co-construction of actions.

Requirements related to the Transition Plan

As a reminder, here is the summary of requirements and recommendations, for each maturity level. These criteria are explained in detail in the following subsections.

Initial Level

Governance

• A: Hierarchical involvement:

  • A1: A coordinator is appointed internally. He or she leads the approach, and is then responsible for the construction, implementation and monitoring of the transition plan

Transition plan:

• O: Vision and Objectives

  • O1: The organisation's vision is defined by a medium and long term objective (time horizon 2030 and 2050), expressed in absolute value, and consistent with the national strategy.

• P: Action plan

  • P1: The transition plan contains immediate, priority and data collection improvement actions.

• Q: Quantification of actions

  • Q1: An overall emissions reduction potential of the transition plan is evaluated quantitatively. The impacts of implementing the actions are evaluated qualitatively.

• R: Low-carbon trajectory

  • R1: Quantifying the reduction potential makes it possible to construct a bottom-up trajectory over 3-4 years, i.e. the period for renewing the assessment. It justifies achieving a short-term objective (horizon of the next assessment) consistent with the overall objective.

• S: Monitoring

  • S1: Monitoring and implementation indicators for the actions are defined. The monitoring of performance indicators (significant emissions) between each renewal of the process is not mandatory.

Standard Level

Advanced Level

Deliverables related to the Transition Plan

The information and deliverables obtained at the end of step 5, and associated with the above requirements, are to be reported at the end of the process:

• The objectives associated with the transition plan;

• The action plan via all action sheets;

• The trajectory of the transition plan;

• The dashboard-type monitoring system used for tracking the assessment's transition plan, where applicable.

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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.