The [objectives ](https://www.bilancarbone-methode.com/methode-bilan-carbone-r-en/appendices/glossary#objectif-du-plan-de-transition)reduction of the organisation'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 organisation in the face of climate change. At this stage, the organisation shall:
* Visualise the objectives and baseline trajectories whose planetary ambition is that of the Paris Agreement.
* Select a top-down decarbonisation trajectory, i.e. the theoretical trajectory the organisation should follow.
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, in data collection, in the monitoring of an action, or any other unforeseen change).
## Requirements relating to transition objectives
Depending on the maturity level of the assessment, the definition of objectives varies:
Beginner level: criterion O1
The Transition Plan is driven by a vision, defined by medium- and **long-term** (time horizon 2030 and 2050) consistent with the national strategy.
:mag\_right: *Organisations in France are evaluated using the sectoral frameworks of the* [*SNBC*](https://www.bilancarbone-methode.com/methode-bilan-carbone-r-en/appendices/bibliography#ressources-sur-la-strategie-et-plan-de-transition) *(comparison of percentages of GHG reduction targets), by separating emissions by sector of activity and then summing the corresponding reductions to obtain the overall target, or, if such separation is not possible, by using the SNBC general national average. For organisations outside France, the relevant national targets shall be used.*
The Transition Plan sets a **short-term,** that projects the organisation at least until the next assessment, recommended time horizon of 3 or 4 years. It is derived from the reduction potential of the [Action plan](https://www.bilancarbone-methode.com/methode-bilan-carbone-r-en/5-transition-plan/5.2-construction-of-the-action-plan) and therefore of the [pathway](https://www.bilancarbone-methode.com/methode-bilan-carbone-r-en/5-transition-plan/5.3-definition-of-the-transition-pathway) of reduction.
Objectives are at minimum defined in **absolute value**
They are accompanied by intermediate milestones.
Intermediate level: criterion O2
The Transition Plan is driven by a vision, defined by objectives at **long-term** (time horizon 2050). These objectives are consistent with the objectives of international sectoral standards.
:mag\_right: *The organisation may refer, for example, to the tools* [*SBT*](https://www.bilancarbone-methode.com/methode-bilan-carbone-r-en/appendices/bibliography#science-based-targets-initiative)*.*
The Transition Plan also has a **short-term**, which must at least project the organisation until the next assessment, and a **medium-term** projecting the organisation over a **decade**, while taking into account the lag with respect to the 2030 target. These objectives are derived from the reduction potential of the [Action plan](https://www.bilancarbone-methode.com/methode-bilan-carbone-r-en/5-transition-plan/5.2-construction-of-the-action-plan) and therefore of the [pathway](https://www.bilancarbone-methode.com/methode-bilan-carbone-r-en/5-transition-plan/5.3-definition-of-the-transition-pathway) of reduction.
Objectives are expressed in **absolute value** as well as in terms of relative intensity (via [**relevant ratios**](#pour-un-domaine-dactivite-precis-dune-organisation-tertiaire-production-mixte-certains-ratios-sont-p)).
They are accompanied by intermediate milestones.
Advanced level: criterion O3
The Transition Plan is driven by a vision, defined by objectives at **long-term** (time horizon 2050). These objectives are consistent with the objectives of international sectoral standards.
:mag\_right: *The organisation may refer, for example, to the tools* [*SBT*](https://www.bilancarbone-methode.com/methode-bilan-carbone-r-en/appendices/bibliography#science-based-targets-initiative)*.*
It also has an objective **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 organisation over a **decade**, while taking into account the lag with respect to the 2030 target**.** It is derived from the reduction potential of the [Action plan](https://www.bilancarbone-methode.com/methode-bilan-carbone-r-en/5-transition-plan/5.2-construction-of-the-action-plan) and therefore of the [pathway](https://www.bilancarbone-methode.com/methode-bilan-carbone-r-en/5-transition-plan/5.3-definition-of-the-transition-pathway) of reduction.
Medium- or long-term objectives are put into perspective with an **analysis** of the organisation's activity projections, via a description (at least qualitative) in 3 steps:
1. analysis of the organisation's activity projections (which developments 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 take place and what the multi-criteria impacts on the organisation and on society as a whole will be)
This analysis makes it possible to put into perspective and justify the set objectives:
* Either the organisation's objectives in terms of emissions and activities (absolute and in intensity) are consistent with typical SBT framework objectives (decarbonise the activity).
* Or objectives different from the framework objectives 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**](#pour-un-domaine-dactivite-precis-dune-organisation-tertiaire-production-mixte-certains-ratios-sont-p)).
For this maturity level, the organisation also formulates adaptation objectives in response to the[analysis of transition risks and opportunities](https://www.bilancarbone-methode.com/methode-bilan-carbone-r-en/2-scope-of-the-approach/2.5-identification-of-transition-risks-and-opportunities).
They are accompanied by intermediate milestones.
#### For a specific domain of activity of an organisation (tertiary, production, mixed) certain **ratios make it possible to**associate a relative intensity to the objectives, for example:
* Tertiary activity: kgCO2e/€net turnover;
* Production activity: kgCO2e/FTE, kgCO2e/product; kgCO2e/units of output
* Mixed activity: kgCO2e/FTE;
***
*Do you have a comprehension question?* [*Consult the FAQ*](https://www.bilancarbone-methode.com/methode-bilan-carbone-r-en/appendices/faq)*. The method is living and therefore likely to evolve (clarifications, additions): find the* [*track of changes here*](https://www.bilancarbone-methode.com/methode-bilan-carbone-r-en/foreword/history-and-tracking-of-changes)*.*
