5 - Introduction to the transition plan

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

Figure 5.0.1: The intention of the Transition Plan

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

The transition plan shall aim to decarbonise the organisation's activity as far as possible by minimising its GHG emissions. The organisation shall consider its transition plan as a process improvement action with a continuous improvement approach by taking into account the strengths of multicriteria approaches, and also as a means to reduce risks while seizing new opportunities linked to the energy-climate transition.

Based on its GHG emissions profile, its maturity level and its level of Stakeholder engagementthe organisation shall define:

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

• Step 5.2: the construction of the action plan and of 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: the preparation for annual monitoring and the management of actions.

Figure 5.0.2: Timeline of the Transition Plan step

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🔎The definition of the Transition Plan and the whole of thestep 5 are compatible with and inspired by the Guide for the construction, implementation and monitoring of a transition plan by ADEME, except that 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 reminded below:

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

• Transition objectives: In the context of the Bilan Carbone® approach, they aim to reduce GHG emissions and enable the organisation to become more resilient. They are set for several time horizons (temporal 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® framework, but it allows the organisation's future climate strategy to be projected.

• 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 material 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® framework, the Transition Plan will lead the organisation to evolve its operating model. As it progresses along the maturity path, the organisation will be led to reflect on the relevance of its activities, products and services in a low-carbon world.

• Transition pathway: Within the Bilan Carbone® framework, the pathway is defined using a bottom-up approach: the emissions profile (current situation of the organisation) 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: A set of concrete actions envisaged to achieve the objectives of the Transition Plan. The action plan is established in the short term (until the next assessment renewal), even if some actions extend to the medium or long term. It is the operational translation of the Transition Plan and of the organisation's low-carbon transition strategy.

Figure 5.0.3: Glossary related to the Transition Plan

🌐 English version of this image.

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 managing 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, shall 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 to mitigate the risks and seize the opportunities identified.

• 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 shall be those covered by the Bilan Carbone®. This implies properly defining the targets (sites, activities or stakeholders concerned by the actions acting on these boundaries).

• The establishment of a new Transition Plan analyses and integrates the Transition Plan established at the time of the last assessment, to ensure continuity or to amplify certain actions to ensure the achievement of reduction objectives.

Stakeholder engagement related to the Transition Plan

A Stakeholder engagement action occurs during step 5, for the construction of the Transition Plan. It aims at the coconstruction of actions.

Requirements related to the Transition Plan

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

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 is defined by a medium- and long-term objective (temporal horizon 2030 and 2050), expressed in absolute value, and consistent with the national strategy.

• P: Action plan

  • P1: The Transition Plan contains immediate actions, priority actions and process improvement actions for data collection.

• Q: Quantification of actions

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

• R: Low-carbon trajectory

  • R1: The quantification of the reduction potential allows the construction of a bottom-up trajectory over 3-4 years, i.e. the period for renewal of the assessment. It justifies the achievement of a short-term objective (horizon of the next assessment) consistent with the overall objective.

• S: Monitoring

  • S1: Indicators for monitoring and implementing actions are defined. Monitoring performance indicators (significant emissions) between each renewal of the approach is not imposed.

Intermediate 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 approach:

• Objectives associated with the transition plan;

• The action plan via all the action sheets;

• The trajectory of the transition plan;

• The dashboard-type monitoring system used for monitoring the assessment's Transition Plan, where applicable.

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All information on the operational boundary is documented and Do you have a comprehension question?Consult the FAQ . The method is living and therefore likely to evolve (clarifications, additions): find the.