5.1 - Definition of objectives
How to define a vision and transition objectives?
The objectives of the organisation's carbon footprint reduction shall 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 regarding climate change. At this stage, the organisation shall:
Visualise the objectives and reference trajectories whose global 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, data collection, monitoring of an action, or any other unforeseen change).
Exigences relatives aux objectifs de transition
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 (horizon 2030 and 2050) consistent with the national strategy.
🔎 Organisations in France are evaluated using the sectoral frameworks of the SNBC (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 this separation is not possible, by using the SNBC's general national average. For organisations outside France, the relevant national targets shall be used.
The Transition Plan sets a short-term objective, which 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 and therefore of the trajectory 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 to the long term (horizon 2050). These objectives are consistent with the objectives of international sectoral standards.
🔎 The organisation may refer for example to the SBT.
The Transition Plan also has a short-term objective, which must at least project the organisation until the next assessment, and a medium-term objective 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 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 to the long term (horizon 2050). These objectives are consistent with the objectives of international sectoral standards.
🔎 The organisation may refer for example to the SBT.
It also has an objective short-term objective (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 for the medium-term objective 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 and therefore of the trajectory of reduction.
The medium- or long-term objectives are set in perspective with an analysis of the organisation's activity projections, through a description (at least qualitative) in 3 steps:
the analysis of the organisation's activity projections (what changes are desired, anticipated or planned)
the analysis of the reasons for the activity projections (growth, reduction of activity, strategic reorientation, inflation, …)
the analysis of the effects of the activity projections (how this change will take place and what will be the multi-criteria impacts on the organisation and on society as a whole)
This analysis allows the objectives set to be put into perspective and justified:
Either the organisation's objectives in terms of emissions and activities (absolute and intensity) are consistent with the typical framework objectives such as SBT (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 those 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 maturity level, the organisation also formulates adaptation objectives in response to theanalysis of risks and opportunities.
They are accompanied by intermediate milestones.
For a specific activity sector of an organisation (tertiary, production, mixed) certain ratios allow toassociate 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? See the FAQ. The method is living and therefore likely to evolve (clarifications, additions): find the tracking of changes here.
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