5.1 - Definition of objectives

How to define a vision and transition objectives?

Source: Freepik

The objectives the organisation's carbon footprint reduction objectives 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 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, 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 (horizon 2030 and 2050) consistent with the national strategy.

🔎 For organisations in France, they are assessed using sectoral frameworks of the SNBC (comparison of the percentages of GHG reduction targets), by assimilating the organisation's activity to a single sector (where coherent) or by taking into account the national average. For organisations outside France, the relevant national targets shall be used.

The transition plan sets a short-term, 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 from the trajectory of reduction.

Objectives are at a 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 long-term (horizon 2050). These objectives are consistent with the targets of international sectoral standards.

🔎 The organisation may refer for example to tools SBT.

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 in view of the 2030 target. These objectives are derived from the reduction potential of the action plan and therefore from 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 long-term (horizon 2050). These objectives are consistent with the targets of international sectoral standards.

🔎 The organisation may refer for example to tools SBT.

It also has an short-term (time horizon of one year), that is 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 projecting the organisation over a decade, while taking into account the lag in view of the 2030 target. It is derived from the reduction potential of the action plan and therefore from the trajectory of reduction.

Medium- or long-term objectives are put into perspective with a 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 changes 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 change will occur and what the multi-criteria impacts on the organisation and society as a whole will be)

This analysis makes it possible to contextualise and justify the set objectives:

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

• Or objectives different from the framework targets are set, the emission projections take into account the activity projections and are justified by the analysis of the effects of those projections. Those 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).

At 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 business domain of an organisation (tertiary, production, mixed) certain ratios allow toassociate a relative intensity with the objectives, for example:

• Tertiary activity: kgCO2e/€ net turnover;

• Production activity: kgCO2e/FTE, kgCO2e/product; kgCO2e/functional units

• Mixed activity: kgCO2e/FTE;

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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.