# 5.2 - Construction of the action plan
The action plan is the operational roadmap of the transition plan. It brings together all the actions and specific measures that will be undertaken by the organisation following the completion of its carbon accounting. They shall be consistent with the[overall objective](/methode-bilan-carbone-r-en/5-transition-plan/5.1-definition-of-objectives.md) that the organisation decides to adopt. In order to be feasible and understandable, their definition is framed as follows:
## The different categories of actions
Actions may be classified in one or two of the following categories:
* ***Immediate actions*** : short-term actions enabling the launch of the transition plan and motivating teams. These actions can be implemented without major difficulties and within a short timeframe;
* ***Priority actions*** : short- and medium-term actions that make it possible to significantly reduce emissions, since they directly concern significant items;
* **Strategic actions** : medium- and long-term actions concerning the organisation’s overall strategy and business model and therefore making it possible to significantly reduce the organisation’s carbon and economic vulnerability;
* ***Actions to improve the approach** :* actions that make it possible to take a step back from the Bilan Carbone® carried out. This may concern assessing compliance with the Bilan Carbone® principles, improving data collection to gain in accuracy and reduce [uncertainties](/methode-bilan-carbone-r-en/4-accounting/4.4-method-for-estimating-uncertainties/4.4.1-why-uncertainties.md), increasing [maturity level](/methode-bilan-carbone-r-en/1-framework-for-the-approach/1.1-define-your-bilan-carbone-r-maturity-level.md), and taking feedback into account with regard to the [stakeholder engagement ](/methode-bilan-carbone-r-en/3-stakeholder-engagement/3-introduction-to-stakeholder-engagement.md)conducted by the organisation;
* ***Adaptation actions** :* short- and medium-term actions making it possible to adapt to the consequences of climate change in order to ensure the resilience and survival of the organisation. They address the issues raised by the[identification of risks](/methode-bilan-carbone-r-en/2-scope-of-the-approach/2.5-identification-of-transition-risks-and-opportunities.md). These actions are primarily relevant to the Standard and Advanced levels.
Any action shall aim to **reduce** or **avoid** GHG emissions and/or vulnerabilities, as well as mobilising, where possible, a potential for progress such as sequestration. Each action depends on the organisation’s sector of activity. It will therefore be more [relevant](#pertinence-de-laction) and its impact greater, if it remains close to the organisation’s core business.
## Steps for selecting the actions to be implemented
First, a broad range of actions is examined. Subsequently, a [collective ](/methode-bilan-carbone-r-en/3-stakeholder-engagement/3.1-schedule-the-stakeholder-engagement-phases.md#etape-5-construction-du-plan-de-transition)decision shall be made on the areas for reducing the organisation’s footprint, which will guide the choice of the types of actions to be implemented. Moreover, the choice will often be guided by the balance between reducing the carbon footprint and other indicators (environmental, economic, social).
The steps to follow to choose the actions are presented below.
> :mag\_right: *These steps are aligned with ADEME’s* [*Guide for the construction, implementation and monitoring of a transition plan*](/methode-bilan-carbone-r-en/appendices/bibliography.md#guide-pour-la-construction-la-mise-en-oeuvre-et-le-suivi-dun-plan-de-transition-de-lademe) *:*
* Definition of **areas or directions** **for reduction**, which are the broad categories of the transition plan that will group several actions on the same theme. The areas may correspond to the significant items of the assessment. *(for example: collaboration with suppliers, responsible purchasing, internal work,* [*stakeholder engagement*](/methode-bilan-carbone-r-en/3-stakeholder-engagement/3-introduction-to-stakeholder-engagement.md)*...)* ;
* Identification of **human**, **technical and financial** resources needed and/or available to ensure the transition plan is feasible;
* Definition of **selection criteria** for actions and their prioritisation *(for example: quantification of the action’s impact, the budget required, prerequisites for implementation of the action...)* ;
* **Assessment** of reduction actions against the defined criteria and selection of those with the best results. This shall be done while ensuring the organisation’s overall emissions reduction objective, taking into account both the emissions reductions brought about by the action and the budget required to implement the action;
* Preparation of **action sheets**. Their content will be defined [below](#la-definition-des-fiches-actions) ;
* **Validation** of the reduction actions that will be implemented and of their action sheet by the [transition plan leads](/methode-bilan-carbone-r-en/1-framework-for-the-approach/1.2-define-the-management-of-the-bilan-carbone-r-approach.md).
When selecting actions, monitoring the actions implemented since the last assessment makes it possible to consolidate and ensure continuity of existing relevant actions.
{% hint style="info" %}
Some sources of inspiration for selecting reduction actions
⏳\[[WIP](/methode-bilan-carbone-r-en/foreword.md#structures-des-informations-specifiques)] A future resource will be produced and made available to provide sources of inspiration publicly and transparently, bringing together several existing action banks.
{% endhint %}
## The definition of action sheets
Each action is defined by an action sheet. These bring together the following information, which is mandatory (however additional information may be added):
1. Objectives and targets (sites and activities) of the action;
2. Quantified emission reduction potential;
3. Action lead(s);
4. Detailed description of the action and stakeholder involvement;
5. Budget and indicative timetable for the action;
6. [Indicators](/methode-bilan-carbone-r-en/5-transition-plan/5.5-monitoring-and-governance-of-the-transition-plan.md) for implementation, monitoring and performance;
7. Potential enablers and barriers to the action;
8. Action category(ies) *(see* [*here*](#categories-des-actions)*)* ;
9. Nature of the action *(see* [*here*](#nature-de-laction)*)* ;
10. Relevance of the action *(see* [*here*](#pertinence-de-laction)*) this concerns mitigation actions only.*
{% hint style="info" %}
Example of an action sheet: The example of the [action sheet](/methode-bilan-carbone-r-en/appendices/appendices/appendix-10-resource-for-the-transition-plan.md#construire-une-fiche-action) below is provided for information purposes and consists of a mandatory base (information 1 to 10 above) to which additional information may be added:
* Title of the action; (free text)
* Its sub-steps; (free text)
* Detailed description of the action and stakeholder involvement; (free text)
* Resources required for its implementation; (free text)
* Additional information: (free text)
{% endhint %}
Figure 5.2: Example of action sheet Bilan Carbone®
### Characterising the nature of the action
In the interests of transparency of the transition plan, the actions that make it up may be classified according to their **nature:**
* Physical actions: changes to equipment and systems;
* Organisational actions: changes in organisational processes;
* Behavioural actions: changes in everyday behaviour;
* Regulatory actions: changes to rules.
> :mag\_right: *Classification compatible with the ADEME method* [*Quanti GES*](/methode-bilan-carbone-r-en/appendices/bibliography.md#quanti-ges)*.*
### Characterising the relevance of the action
Mitigation actions (unlike adaptation or process improvement actions) may also be classified by **level of relevance** :
* **Maximum relevance** - Reduction actions within the organisation’s core business: the organisation is fully responsible for the action and its impacts;
* Reduction actions within the organisation’s value chain: the organisation can control the impacts of the action that is part of its value chain;
* Reduction actions outside the organisation’s value chain: the organisation is dependent and therefore cannot fully control the impacts of the action that is outside its value chain;
* **Relative relevance** - Avoidance actions: action driven by the products and services distributed or sold by the organisation, which replace a more carbon-intensive solution at end-user level, to avoid emissions or, failing that, reduce them;
* Avoidance financing actions: financing action for emission reduction projects outside the organisation’s value chain;
* Sequestration actions: action within the organisation’s field of activity aimed at reducing GHGs in the air through the increase of carbon sinks;
* **Minimum relevance -** Offsetting actions: where impacts could not be avoided, and through the financing of GHG sequestration projects outside the organisation’s value chain.
It is important to prioritise the most relevant actions, and for offsetting, sequestration and avoidance actions to remain a minority.
Figure 5.2: Action relevance scale.
🌐 [*English version*](https://abc-transitionbascarbone.fr/wp-content/uploads/2025/11/Relevance-of-actions-for-my-low_Pertinence-des-actions-scaled.png) *of this image.*
## Requirements relating to the Action plan
Beginner level: criteria P1 and Q1
The transition plan contains immediate, priority and data-collection improvement actions. Some strategic actions may quite legitimately be included without it being a true roadmap.
The objectives of the actions are consistent with the overall objective of the transition plan, since they aim to achieve it. The overall emission reduction potential of the transition plan is evaluated quantitatively, and the reductions expected through implementation of the actions are evaluated qualitatively, at a minimum using a simple classification system: low, medium, high, and by giving its degree of relevance according to the scheme above.
Intermediate level: criteria P2 and Q2
The transition plan contains immediate, priority, strategic, adaptation and data-collection improvement actions. Their objectives are consistent with the overall objective of the transition plan.
The expected emission reduction potential resulting from implementation of the actions is quantified, at a minimum for immediate and priority actions. Quantification corresponds to calculating the differences between emissions in the baseline scenario and the scenario in which the action is implemented.
:mag\_right: *Different baseline scenarios are possible. (Source: method* [*Quanti GES*](/methode-bilan-carbone-r-en/appendices/bibliography.md#quanti-ges)*).*
The baseline scenario used for the quantification is specified:
* Historical scenario: continuation of the current state. No implementation of the action **and** emissions continue to evolve as they did before the action was implemented
* Other scenarios: no implementation of the action and other factors have affected the evolution of emissions *(these may be other actions, but also organisational, behavioural or climate-related changes...).*
The emissions reduction objective of the actions, and the reduction potential this represents for the action plan as a whole, informs the definition of the organisation’s [transition pathway](/methode-bilan-carbone-r-en/5-transition-plan/5.3-definition-of-the-transition-pathway.md) .
The effects of the actions are evaluated **qualitatively**, particularly for actions that are not quantifiable. The information [requested in the action sheets](#la-definition-des-fiches-actions) makes it possible to characterise the action, notably its relevance.
Advanced level: criteria P3 and Q3
The transition plan contains immediate, priority, strategic, adaptation and data-collection improvement actions, which are significant and consistent with one another, and also cover some avoided emissions.
The expected emission reduction potential resulting from implementation of all immediate and priority actions is quantified. The reduction potential of some selected strategic actions is quantified where possible (the definition and quantification of strategic actions may be based on prior or complementary work, such as [ACT-S](/methode-bilan-carbone-r-en/appendices/bibliography.md) or equivalent). Quantification corresponds to calculating the differences between emissions in the baseline scenario and the scenario in which the action is implemented.
:mag\_right: *Different baseline scenarios are possible. (Source: method* [*Quanti GES*](/methode-bilan-carbone-r-en/appendices/bibliography.md#quanti-ges)*).*
The baseline scenario used for the quantification is specified:
* Historical scenario: continuation of the current state. No implementation of the action **and** emissions continue to evolve as they did before the action was implemented
* Other scenarios: no implementation of the action and other factors have affected the evolution of emissions *(these may be other actions, but also organisational, behavioural or climate-related changes...)*
The emissions reduction objective of each action, and the reduction potential this represents for the action plan as a whole, informs the definition or updating of the [transition pathway](/methode-bilan-carbone-r-en/5-transition-plan/5.3-definition-of-the-transition-pathway.md) .
The effects of the actions are evaluated qualitatively, particularly for actions that are not quantifiable. The information [requested in the action sheets](#la-definition-des-fiches-actions) makes it possible to characterise the action, notably its relevance. Other qualitative reflections are possible:
* **Contribution of the action** to risks and opportunities
* **Alignment of the action** with the low-carbon world
> :mag\_right: *To express the Bilan Carbone® with an “analytical” reading, in line with* [*analytical carbon accounting*](/methode-bilan-carbone-r-en/appendices/bibliography.md#guides-pratiques)*, each action incorporates, in addition to the information above, the analytical dimensions concerned.*
>
> *If actions may correspond to several analytical dimensions: they shall be subdivided into several action sheets, identified on a single dimension so as to have only one associated lead. For example, to act at site level, drawing up an action sheet per site lead makes it possible to operationalise the action, involving only the leads of the sites concerned, while enabling governance of the aggregated actions at the level of all sites.*
>
> *This operational breakdown of the action for each lead (by internal analytical dimension: team, activity, project, etc.); and by external stakeholders (by external analytical dimension: suppliers, customers), makes it possible to put emissions and actions into perspective for each analytical dimension, and therefore to* [*monitor the results*](/methode-bilan-carbone-r-en/5-transition-plan/5.5-monitoring-and-governance-of-the-transition-plan.md)*.*
>
> *With regard to the “* [*process improvement actions*](#les-differentes-categories-dactions) *”, specific actions relating to the structuring of analytical carbon accounting may be considered*
***
*Do you have a question about understanding?* [*Consult the FAQ*](/methode-bilan-carbone-r-en/appendices/faq.md)*. The method is living and therefore likely to evolve (clarifications, additions): find the* [*tracking of changes here*](/methode-bilan-carbone-r-en/foreword/history-and-tracking-of-changes.md)*.*
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