6.1 - Reporting the Bilan Carbone®

What deliverables should be reported to finalize the approach?

Source: Pexels

The results presentation of the Bilan Carbone® approach aims to:

• compile all deliverables obtained at each stage

• inform its stakeholders

• document the approach, which is essential for thecontinuous improvement

• communicate about its Bilan Carbone®

The organisation must determine its content, availability to its stakeholders and dissemination methods according to its internal and external reporting needs. The restitution is also a phase of Stakeholder engagement.

The results presentation of the approach is carried out in 2 or 3 steps:

1. Internal and final presentation of the Bilan Carbone® and associated deliverables

2. Presentation and publication of the results: the emissions profile is deposited anonymously on the Carbon Accounting Observatory platform in France.

3. Voluntary presentation for the evaluation of the approach: in the event that the organisation wishes to have evaluated its assessment, additional supporting documents are required.

Figure 6.1.1: Timeline of the presentation step

1️⃣ Presentation and deliverables Bilan Carbone®

Requirements for Bilan Carbone® deliverables

Internal presentation to the organisation is the process of finalising the approach, including preparing the deliverables, their presentation and their validation.

The expected deliverables differ depending on the maturity level of the organisation:

Initial Level: criterion T1

• Deliverables of step 1 - Framing:

1. A description of the organisation concerned by the Bilan Carbone®: company name, SIRET, SIREN, NAF code, number of FTEs;

2. A presentation of the approach lead: name, job title;

3. A presentation of the project team carrying out the Bilan Carbone®: name, trainee number, date of the Bilan Carbone® training they attended, organisation of affiliation (if external);

4. The maturity level of the approach;

• Deliverables of step 2 - Boundaries:

1. The choice of the organisational boundary along with a justification (list of installations and sites concerned);

2. The chosen temporal boundary;

3. The choice of the operational boundary (significance criterion where applicable) and its justification;

4. The mapping of the organisation's flows (quantified, where applicable);

5. A list of physical and transition risks related to climate change;

• Deliverables of step 3 - Stakeholder engagement:

1. A summary the different Stakeholder engagement phases that were implemented: their targets, the messages conveyed, their format, the associated step of the approach;

• Deliverables of step 4 - Accounting:

1. A summary of the data collected and a description of the data collection process that was followed (data collection matrix) ;

2. Documentation of the emission factors used, and of emission factors in spend-based ratios (specific and non-specific) as well as their sources (data collection matrix)

3. Uncertainties associated with the organisation's GHG profile;

4. The rate of use of spend-based ratios associated with the organisation's GHG profile;

5. The organisation's GHG profile, listing emissions in tCO2e;

• Deliverables of step 5 - Transition Plan:

1. The objectives associated with the transition plan;

2. The action plan via the set of action sheets;

3. The transition plan trajectory;

4. Monitoring and implementation indicators

Standard Level: criterion T2

• Deliverables of step 1 - Framing:

1. A description of the organisation concerned by the Bilan Carbone®: company name, SIRET, SIREN, NAF code, number of FTEs;

2. A presentation of the approach lead: name, job title; trainee number, date of the Bilan Carbone® approach training he/she attended

3. A presentation of the project team carrying out the Bilan Carbone®: name, trainee number, date of the Bilan Carbone® training they attended, organisation of affiliation (if external);

4. The maturity level of the approach;

• Deliverables of step 2 - Boundaries:

1. The choice of the organisational boundary along with a justification (list of installations and sites concerned);

2. The chosen temporal boundary;

3. The choice of the operational boundary and its justification;

4. The mapping of the organisation's flows (quantified where applicable), and vulnerabilised (vulnerabilities are reported there, in connection with point 9).

5. A list of physical and transition risks related to climate change with respect to the organisation's GHG profile, mapped (in connection with point 8);

• Deliverables of step 3 - Stakeholder engagement:

1. A summary the different Stakeholder engagement phases that were implemented: their targets, the messages conveyed, their format, the associated step of the approach;

• Deliverables of step 4 - Accounting:

1. A summary of the data collected and a description of the data collection process that was followed (data collection matrix) ;

2. Documentation of the emission factors used, and of emission factors in spend-based ratios (specific and non-specific) as well as their sources (data collection matrix)

3. Uncertainties associated with the organisation's GHG profile;

4. The rate of use of spend-based ratios associated with the organisation's GHG profile;

5. The organisation's GHG profile, listing emissions in tCO2e;

• Deliverables of step 5 - Transition Plan:

1. The objectives associated with the transition plan;

2. The action plan via the set of action sheets;

3. The transition plan trajectory;

4. The indicators (monitoring, implementation and performance), and the monitoring system such as a dashboard used for tracking the transition plan, where applicable;

Advanced Level: criterion T3

• Deliverables of step 1 - Framing:

1. A description of the organisation concerned by the Bilan Carbone®: company name, SIRET, SIREN, NAF code, number of FTEs;

2. A presentation of the member of management leading the approach: name, job title, trainee number, date of the training for Decision-makers attended. And a presentation of the approach lead: name, job title, trainee number, date of the Bilan Carbone® approach training he/she attended

3. A presentation of the project team carrying out the Bilan Carbone®: name, trainee number, date of the Bilan Carbone® approach training attended, affiliated organisation;

4. The maturity level of the approach;

• Deliverables of step 2 - Boundaries:

1. The choice of the organisational boundary along with a justification (list of installations and sites concerned);

2. The chosen temporal boundary;

3. The choice of the operational boundary and its justification;

4. The mapping of the organisation's flows (quantified where applicable), as well as the analytical axes chosen in the case of an analytical mapping;

5. An analysis of physical and transition risks related to climate change with respect to the organisation's GHG profile, and of the effects these risks may have on the entire value chain;

• Deliverables of step 3 - Stakeholder engagement:

1. A summary the different Stakeholder engagement phases that were implemented: their targets, the messages conveyed, their format, the associated step of the approach;

• Deliverables of step 4 - Accounting:

1. A summary of the data collected and a description of the data collection process that was followed (data collection matrix) ;

2. Documentation of the emission factors used, and of emission factors in spend-based ratios (specific and non-specific) as well as their sources (data collection matrix)

3. Uncertainties associated with the organisation's GHG profile;

4. The rate of use of spend-based ratios associated with the organisation's GHG profile;

5. The organisation's GHG profile, listing emissions in tCO2e;

• Deliverables of step 5 - Transition Plan:

1. The objectives associated with the transition plan;

2. The action plan via the set of action sheets;

3. The transition plan trajectory;

4. The indicators (monitoring, implementation and performance), and the monitoring system such as a dashboard used for tracking the transition plan, where applicable;

2️⃣ Presentation and publication of the results

Requirements for depositing assessments on the OCCF platform

The organisation's GHG profile is deposited anonymously at the end of the approach on the OCCF platform. In the event that the organisation has its assessment evaluated, the result of the evaluation will also appear in theObservatory of Carbon Accounting in France.

This contributes to public knowledge in carbon accounting, in order to improve knowledge (notably statistical) about GHG emissions of different economic sectors.

Furthermore, the organisation may publish its assessment (in whole or in part) on its website, in its external documentation and on social networks.

3️⃣ Voluntary presentation for evaluation

All Bilan Carbone® deliverables (presented above) must be provided to the evaluator. In the event that the organisation wishes to have evaluated its assessment, additional documents must be attached.

Additional requirements for supporting documents

The tabs below list the supporting documents by maturity level of the assessment. The organisation may share documents corresponding to higher levels, particularly where efforts have been made to go further than what is required for its maturity level. All transmitted documents must be written in a language mastered by the evaluation team.

Sharing these documents with the evaluator may be subject to a confidentiality agreement.

Initial Level: additional deliverables

1. Evaluation report completed by the organisation in self assessment;

2. A letter of commitment from management, the content of which is defined in the annex;

3. Proof of assessment renewal where applicable (For example the tracking number of the last assessment on the Software or theSpreadsheet export dated of the last assessment or evaluation report of the last assessment, ...);

Standard Level: additional deliverables

1. Evaluation report completed by the organisation in self assessment;

2. A letter of commitment from management, the content of which is defined in the annex;

3. Proof of assessment renewal (For example the tracking number of the last assessment on the Software or theSpreadsheet export dated of the last assessment or evaluation report of the last assessment, ...);

Advanced Level: additional deliverables

1. Evaluation report completed by the organisation in self assessment;

2. A letter of commitment from management, the content of which is defined in the annex;

3. Training certificates:

   1. Training certificate for decision-makers of the member of management responsible for the approach and of the focal points of each department participating in the implementation of the transition plan.

   2. Certificate of training in the Bilan Carbone® method for the coordinator, operational officers and any external supports;

4. Proof of assessment renewal (For example the tracking number of the last assessment on the Software or theSpreadsheet export dated of the last assessment or evaluation report of the last assessment, ...);

5. Proof of reflection on risks concerning the organisation:

   1. Analysis of risks and of the effects these risks may have on the entire value chain.

   2. Proof of external support for carrying out the analysis, where applicable;

In addition to the documents mentioned below, the Bilan Carbone® evaluator may request additional documents enabling them to verify certain data. Among these documents are:

• the organisation's chart of accounts;

• supporting documents for the monitoring of activities complementary to the Bilan Carbone®;

• evidence of the Stakeholder engagement phases (attendance sheets, dissemination materials, among others, ...);

Figure 6.1.2: Presentation and deliverables

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