5.1 - Defining objectives

How to define a vision and transition objectives?

Source: Freepik

The objectives of reducing the organization's carbon footprint must be established for a defined period (time horizon of the transition plan), and linked to a "starting" year (often the year of the current Bilan Carbone®). These objectives correspond to the level of ambition of the organization in the face of climate change.

The transition plan provides for intermediate milestones between two assessments, allowing adaptations of the plan at regular intervals if necessary (due to a change in activity, data collection, action monitoring, or any other unforeseen change).

Requirements relating to transition objectives

Depending on the maturity level of the assessment, the definition of objectives varies:

Initial Level: criterion O1

The transition plan is driven by a vision, defined by medium and long term (horizon 2030 and 2050) consistent with the national strategy.

🔎 For organizations in France, they are evaluated using sectoral reference frameworks of the SNBC (comparison of percentages of GHG reduction targets), by assimilating the organization's activity to a single sector (when coherent) or by taking into account the general national average. For organizations outside France, the relevant national targets should be used.

The transition plan sets a short-term, which projects the organization at least until the next assessment, a recommended time horizon of 3 or 4 years. It is derived from the reduction potential of the action plan and therefore of the trajectory of reduction.

Objectives are at minimum defined in absolute value

They are accompanied by intermediate milestones.

Standard Level: criterion O2

The transition plan is driven by a vision, defined by objectives at long term (horizon 2050). These objectives are consistent with the goals of international sectoral standards.

🔎 The organization can refer for example to tools SBT.

The transition plan also has a short-term, which must at least project the organization until the next assessment, and an medium-term projecting the organization over a decade of years, while taking into account the lag with regard to the 2030 target. These objectives are derived from the reduction potential of the action plan and therefore of the trajectory of reduction.

Objectives are expressed in absolute value as well as in terms of relative intensity (via relevant ratios).

They are accompanied by intermediate milestones.

Advanced level: criterion O3

The transition plan is driven by a vision, defined by objectives at long term (horizon 2050). These objectives are consistent with the goals of international sectoral standards.

🔎 The organization can refer for example to tools SBT.

It also has a short-term (time horizon of one year), i.e. until the renewal of the assessment and therefore until the next update of the transition plan.

It also presents an objective at medium-term projecting the organization over a decade of years, while taking into account the lag with regard to the 2030 target. It is derived from the reduction potential of the action plan and therefore of the trajectory of reduction.

Medium- or long-term objectives are put into perspective with an analysis of the organization's activity projections, via a description (at least qualitative) in 3 steps:

1. analysis of the organization's activity projections (what evolutions are desired, anticipated or planned)

2. analysis of the reasons for the activity projections (growth, reduction of activity, strategic reorientation, inflation, …)

3. analysis of the effects of the activity projections (how this evolution will occur and what the multi-criteria impacts will be on the organization and on society as a whole)

This analysis makes it possible to put into perspective and to justify the objectives set:

• Either the organization's objectives in terms of emissions and activities (absolute and intensity) are consistent with standard framework targets such as SBT (decarbonizing the activity).

• Or objectives different from the framework targets are set, the emissions projections take into account the activity projections and are justified by the analysis of the effects of these projections. These effects are then considered relevant (contribution to collective carbon neutrality or other justified reasons).

Objectives are expressed in absolute value as well as in terms of carbon intensity (via relevant ratios).

For this level of maturity, the organization also formulates adaptation objectives in response to theanalysis of risks and opportunities.

They are accompanied by intermediate milestones.

For a specific business area of an organization (tertiary, production, mixed) some ratios make it possible toassociate a relative intensity with the objectives, for example:

• Tertiary activity: kgCO2e/€ net turnover;

• Production activity: kgCO2e/FTE, kgCO2e/product; kgCO2e/units of work

• Mixed activity: kgCO2e/FTE;

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