š [*English version*](https://abc-transitionbascarbone.fr/wp-content/uploads/2025/11/The-purpose-of-the-transition-plan_Lintention-du-plan-de-transition-1-scaled.png) *of this image.*
Bilan CarboneĀ®, after the accounting step, naturally leads to the development of a transition plan, any approach of [carbon accounting approach](/methode-bilan-carbone-r-en/introduction-to-the-low-carbon-transition/what-is-a-low-carbon-transition-approach.md) intended to enable the move to action.
The transition plan shall aim to decarbonise the organisation's activity as much as possible by minimising its GHG emissions. The organisation shall consider its transition plan as a continuous improvement approach by taking into account the strengths of multi-criteria approaches, and as a means to reduce risks while seizing new opportunities related to the energyāclimate transition.
Drawing on its [GHG emissions profile](/methode-bilan-carbone-r-en/4-accounting/4.5-emission-profile.md), its maturity level and its level of [Stakeholder engagement](/methode-bilan-carbone-r-en/3-stakeholder-engagement/3-introduction-to-stakeholder-engagement.md), the organisation shall build its transition plan by following these sub-steps:
* Step 5.1: define its [objectives](/methode-bilan-carbone-r-en/5-transition-plan/5.1-definition-of-objectives.md) for the short, medium or long term.
* Visualise the [objectives ](/methode-bilan-carbone-r-en/5-transition-plan/5.1-definition-of-objectives.md)and baseline trajectories whose global ambition is that of the Paris Agreement.
* Select a downward decarbonisation trajectory or " [top-down](/methode-bilan-carbone-r-en/appendices/glossary.md#trajectoire-de-transition) ", i.e. the theoretical trajectory the organisation should follow.
* Step 5.2: Build its [action plan](/methode-bilan-carbone-r-en/5-transition-plan/5.2-construction-of-the-action-plan.md) and the associated action sheets.
* As well as estimate the projected impact of implementing the action plan (reduction potential).
* Step 5.3: Build its [pathway](/methode-bilan-carbone-r-en/5-transition-plan/5.3-definition-of-the-transition-pathway.md) transition
* Build an upward transition trajectory or " [bottom-up](/methode-bilan-carbone-r-en/appendices/glossary.md#trajectoire-de-transition) " using the reduction potential of the action plan.
* Check coherence: the achievable bottom-up trajectory justifies the credibility of the reference objectives (top-down trajectory) in the more or less long term depending on the organisation's maturity.
* Step 5.4: Schedule the [implementation](/methode-bilan-carbone-r-en/5-transition-plan/5.4-implementation-of-the-transition-plan.md) of actions.
* Step 5.5: Prepare the [annual monitoring of significant activity data.](/methode-bilan-carbone-r-en/5-transition-plan/5.5-monitoring-and-governance-of-the-transition-plan.md) and management of the actions.
Figure 5.0.2: Timeline of the transition plan step
š [*English version*](https://abc-transitionbascarbone.fr/wp-content/uploads/2025/11/Timeline-of-the-transition-plan_Chronologie-de-letape-du-Plan-de-Transition-scaled.png) *of this image.*
> :mag\_right:*The definition of the transition plan and the whole of the*[*stage 5*](/methode-bilan-carbone-r-en/5-transition-plan/5-introduction-to-the-transition-plan.md) *are compatible with and inspired by the* [*Guide for the construction, implementation and monitoring of a transition plan by ADEME*](/methode-bilan-carbone-r-en/appendices/bibliography.md#ressources-sur-la-strategie-et-plan-de-transition)*, except that Bilan CarboneĀ® 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](/methode-bilan-carbone-r-en/appendices/glossary.md). They are reminded below:
* Transition plan: A transition plan defines the set of actions (what is done), and the envisaged means (what is committed) for reducing emissions related to an organisationās activities, and the evolution of those activities to make them compatible with a sufficiently low-carbon world that complies with the Paris Agreement.
* Transition objectives: Within the Bilan CarboneĀ® approach, they aim to reduce GHG emissions and enable the organisation to become more resilient. They are set for several time horizons: short, medium or long term. They are consistent with the organisationās 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 CarboneĀ®, but it allows the organisationās future climate strategy to be projected.
* Transition strategy: The organisationās low-carbon transition strategy details the means envisaged to achieve the organisationās objectives while preserving, and ideally improving, its viability. The strategy covers material investments, intangible investments (such as R\&D or skills), management and policy towards all stakeholders (employees, but also suppliers, customers). Within the Bilan CarboneĀ®, the transition plan will lead the organisation to evolve its operating model. As it progresses through the maturity pathway, the organisation will be led to reflect on the relevance of its activities, products and services in a low-carbon world.
* Transition trajectory: Within the Bilan CarboneĀ®, the trajectory is defined using an upward approach (so-called bottom-up): the emissions profile (the organisation's current situation) and the reduction potentials of actions make it possible to project an achievable trajectory (trend and evolution of emissions) that strengthens the credibility of the objectives.
* Action plan: A set of concrete actions envisaged to achieve the objectives of the transition plan. The action plan is drawn up in the short term (until the next assessment renewal), even though some actions extend to the medium or long term. It is the operational translation of the transition plan and the organisationās low-carbon transition strategy.
Figure 5.0.3: Glossary related to the Transition Plan
š [*English version*](https://abc-transitionbascarbone.fr/wp-content/uploads/2025/11/The-purpose-of-the-transition-plan_Lintention-du-plan-de-transition-1-scaled.png) *of this image.*
## Governance related to the Transition Plan
The governance of the transition plan is part of the [overall governance](/methode-bilan-carbone-r-en/1-framework-for-the-approach/1.2-define-the-management-of-the-bilan-carbone-r-approach.md) of the Bilan CarboneĀ® approach presented previously.
The framework in which the transition plan is set is defined by specifying the following elements, which may differ depending on 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 organisationās overall strategy. This **specific steering** for the transition plan is defined in the [section 1.2 of the approach](/methode-bilan-carbone-r-en/1-framework-for-the-approach/1.2-define-the-management-of-the-bilan-carbone-r-approach.md#exigences-relatives-au-pilotage-du-bilan-carbone-r). Implementation, as well as monitoring of the transition plan, shall be carried out internally.
* The risks and opportunities associated with the transition: these are detailed in [step 2.5.](/methode-bilan-carbone-r-en/2-scope-of-the-approach/2.5-identification-of-transition-risks-and-opportunities.md#risques-de-transition) The implementation of the transition plan allows mitigation of the risks and capture of the identified opportunities.
* 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 [emissions profile of the Bilan CarboneĀ®](/methode-bilan-carbone-r-en/4-accounting/4.5-emission-profile.md).
* The [organisational boundary](/methode-bilan-carbone-r-en/2-scope-of-the-approach/2.2-organisational-boundary.md) and [operational](/methode-bilan-carbone-r-en/2-scope-of-the-approach/2.4-operational-boundary.md) to which the transition plan will apply, which must be those covered by the Bilan CarboneĀ®. This implies clearly defining the targets (sites, activities or stakeholders concerned by the actions enabling influence on those boundaries).
* The establishment of a new transition plan analyses and integrates the transition plan established during the last assessment, to ensure continuity or amplify certain actions to secure achievement of the reduction objectives.
## Stakeholder engagement related to the Transition Plan
A [Stakeholder engagement action](/methode-bilan-carbone-r-en/3-stakeholder-engagement/3.1-schedule-the-stakeholder-engagement-phases.md) takes place during step 5, for the construction of the transition plan. It aims at the [co-construction of the actions](/methode-bilan-carbone-r-en/3-stakeholder-engagement/3.1-schedule-the-stakeholder-engagement-phases/3.1.4-for-building-the-transition-plan.md).
## Requirements related to the Transition Plan
For **reference**, here is the [summary of requirements](/methode-bilan-carbone-r-en/1-framework-for-the-approach/1.1-define-your-bilan-carbone-r-maturity-level.md#comparatif-des-criteres-des-niveaux-de-maturite-pour-lamelioration-continue-du-bilan-carbone-r) and recommendations, for each maturity level. These criteria are explained in detail in the following sub-sections.
{% tabs %}
{% tab title="Beginner level" %}
#### Governance
* A: Hierarchical involvement:
* A1: A coordinator is appointed internally. They shall lead the approach and shall be responsible for the construction, implementation and monitoring of the transition plan
#### Transition plan:
* O: Vision and Objectives
* O1: The organisation's vision shall be defined by a medium- and long-term objective (time horizons 2030 and 2050), expressed in absolute value, and consistent with national strategy.
* P: Action plan
* P1: The transition plan shall contain immediate, priority and process improvement actions for data collection.
* Q: Quantification of actions
* Q1: A global emissions reduction potential of the transition plan shall be quantitatively assessed. The impacts of implementing the actions are assessed qualitatively.
* R: Low-carbon trajectory
* R1: The quantification of the reduction potential allows construction of an upward approach trajectory (so-called bottom-up) over 3ā4 years, i.e. the assessment renewal period. It justifies achievement of 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. Monitoring performance indicators (significant emissions) between each renewal of the approach is not imposed.
{% endtab %}
{% tab title="Intermediate level" %}
#### Governance
* A: Hierarchical involvement:
* A2: A member of management is in charge of the approach. A coordinator is appointed internally: they shall lead the approach and shall be responsible for the construction, implementation and monitoring of the transition plan. The main operational functions concerned by the transition plan also participate in its development.
#### Transition plan:
* O: Vision and Objectives
* O2: The organisation's vision shall be defined by a medium- and long-term objective (time horizons 2030 and 2050), expressed in absolute value and in relative intensity. They are consistent with the objectives of international sectoral standards.
* P: Action plan
* P2: The transition plan shall contain immediate, priority, strategic, adaptation and data collection improvement actions.
* Q: Quantification of actions
* Q2: Emission reduction potentials are quantified, at least for immediate and priority actions.
* R: Low-carbon trajectory
* R2: The quantification of the reduction potential allows construction of an upward approach trajectory (so-called bottom-up) over 10 years. It justifies the achievement of short-term objectives (horizon of the next assessment) and medium-term objectives (horizon 2030 or over about ten years) consistent with the overall objective.
* S: Monitoring
* S2: Monitoring and implementation indicators for the actions are defined. Performance indicators allow tracking of the most significant emissions. A [monitoring system](/methode-bilan-carbone-r-en/appendices/glossary.md#dispositif-de-suivi) dashboard-type tool is used to monitor these indicators between each renewal of the approach. It enables analysis of trends.
{% endtab %}
{% tab title="Advanced level" %}
#### Governance
* A: Hierarchical involvement:
* A3: A member of management is in charge of the approach. A coordinator is appointed internally: they shall lead the approach and shall be responsible for the construction of the transition plan with the support of the main operational functions concerned. Implementation and monitoring of the transition plan are the responsibility of the main operational functions and at least one member of management is accountable for its application within the organisation**.**
#### Transition plan:
* O: Vision and Objectives
* O3: The organisation's vision shall be defined by a medium- and long-term objective (time horizons 2030 and 2050), expressed in absolute value and in relative intensity. They are consistent with the objectives of international sectoral standards, and are set in perspective with an analysis of the organisation's activity projections. The vision also relies on adaptation objectives.
* P: Action plan
* P3: The transition plan shall contain a mix of significant and coherent actions (immediate, priority, strategic, adaptation and data collection improvement), also covering some avoided emissions.
* Q: Quantification of actions
* Q3: The emission reduction potentials related to each action are quantified (including some strategic actions whose definition and quantification may be based on pre-existing or complementary work)
* R: Low-carbon trajectory
* R3: The organisation shall establish or consolidate an upward approach trajectory (so-called bottom-up) over 30 years, based on the reduction potential of actions and/or its climate strategy (stemming from pre-existing or complementary work). This trajectory justifies achievement of short-term objectives (annual horizon), medium-term (horizon 2030 or about ten years) and long-term (horizon 2050) consistent with the overall objective.
* S: Monitoring
* S3: Implementation, monitoring and performance indicators are mandatory and a [monitoring system](/methode-bilan-carbone-r-en/appendices/glossary.md#dispositif-de-suivi) dashboard-type tool is used. Performance indicators of the transition plan (the significant emissions) are embedded in the organisationās overall strategy and are monitored at least annually. The results of the approach are reported periodically to management.
{% endtab %}
{% endtabs %}
## **Deliverables** related to the Transition Plan
The information and deliverables obtained at the end of step 5, and associated with the above requirements, shall be [reported](/methode-bilan-carbone-r-en/6-summary-and-reporting/6.1-reporting-of-the-bilan-carbone-r.md) at the end of the approach:
* [x] The objectives associated with the transition plan;
* [x] The action plan via the set of action sheets;
* [x] The trajectory of the transition plan;
* [x] The dashboard-type monitoring system used to monitor the assessment's transition plan, where applicable.
***
*Do you have a comprehension question?* [*Consult the FAQ*](/methode-bilan-carbone-r-en/appendices/faq.md)*. The method is living and therefore likely to evolve (clarifications, additions): find the* [*track of changes here*](/methode-bilan-carbone-r-en/foreword/history-and-tracking-of-changes.md)*.*
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