6.2 - Compatibility of the approach with other frameworks
What are the compatibility points with complementary approaches?
The Bilan Carbone® approach is compatible with numerous methods and standards and also makes it possible to respond to various norms and regulations concerning carbon accounting and decarbonization strategy. Among these frameworks are:
The Corporate Sustainability Reporting Directive (CSRD)
The Green House Gas Protocol (GHG-P)
TheISO 14064-1:2018 and ISO 14069:2013 (ISO)
Various methods complementary to the Bilan Carbone® exist, allowing progress in its maturity journey, such as the ACT-Step by Step.
Compatibility with the Regulatory GHG Assessment
By following the Bilan Carbone® method, an organisation shall meet the requirements of the regulatory method for carrying out GHG emissions assessments (BEGES-R), from the first maturity level (Initial level).
The table below illustrates the correspondence between the different requirements of the regulatory method and the way the Bilan Carbone® responds to them.
The submission of the regulatory method is done on the national platform for the publication of greenhouse gas emissions assessments of ADEME.
Compatibility with the Diag Décarbon'Action
The Diag Décarbon'Action is a support scheme created and funded by Bpifrance and ADEME, with methodological support from ABC, which makes it possible to carry out an initial greenhouse gas emissions assessment.
The Bilan Carbone® can be used to meet the scheme. In particular by relying on the criteria of the Initial Level, which are adapted to the targets of Diag Décarbon'Action (very small enterprises, small and medium-sized enterprises and some mid-cap companies, i.e., beginner organisations or small structures with few resources, carrying out their first Bilan Carbone®).
A correspondence table below presents the detailed matches between an Initial level Bilan Carbone® and a Diag Décarbon'Action:
Note that in addition to this, the Diag Décarbon'Action scheme requires a "putting into transition" (non-exhaustive and non-cumulative examples: preparation of a communication plan, construction of a GHG calculator, system for monitoring the results of actions, etc.), which corresponds with the prescriptions of the Bilan Carbone® on the phase of implementation of the transition plan.
Compatibility with the Corporate Sustainability Reporting Directive
The European CSRD directive encourages organisations to transform their business models to address climate challenges and the scientific realities regarding the environmental and social impacts of economic activities. The Bilan Carbone® approach, essential in this context, enables organisations to account for their greenhouse gas emissions and assess the impact of their activities. Based on this data, organisations can develop a structured transition plan to reduce their emissions and meet the CSRD objectives.
Monitoring the Bilan Carbone® approach, from the maturity level Advanced level, shall allow meeting the majority of the requirements of the ESRS E1 standard of the CSRD, which concerns climate change. ESRS E1 is divided into 12 Disclosure Requirements (DR): E1.GOV-3, E1.IRO-1, E1.SBM-3, E1-1, E1-2, E1-3, E1-4, E1-5, E1-6, E1-7, E1-8, and E1-9. Each DR contains a number of data points to report.
The accounting step of the Bilan Carbone® and the export of the final in the requested reporting format covers DR E1-5 and E1-6. Other steps of the Bilan Carbone® approach (transition plan, risk analysis) shall cover a large part of the other DRs.
⏳[WIP] To date, an independent consultancy has carried out an evaluation of the compatibility rates between the two frameworks. They are presented below, in order to simplify the integration of these elements with the CSRD requirements. Evolutions are planned in the method until December 2024, and especially in the tools, to automate the coverage of additional data points.
*% DPs covered: A DP designated as “covered” below is not systematically a full match. It is the rate of DPs for which the Bilan Carbone® provides information, but potentially partially: via ongoing developments (methodological adjustments, future tools), or whose quality of response depends on the organisation itself.
E1-1: Develop a transition plan for climate change mitigation
63%
The Bilan Carbone® method is a good foundation and partly covers E1 on many aspects. If evolutions are planned, the method does not intend to cover 100% of the DPs. Further deepening is necessary. For example regarding the strategic approach, it is a prerequisite of the Advanced level, which can be built between two renewals of the assessment, via ACT-S or equivalent.)
Minor evolutions of the method are planned to improve certain partial considerations of DPs, which will not significantly increase the total %. These are clarifications and reformulations (for example on strategic actions, on carbon indicators as KPIs, for which the Bilan Carbone® Advanced level already has operational requirements).
E1-2: Demonstrate that policies related to mitigation and adaptation to climate change are implemented by the company
100%
The Bilan Carbone® method covers E2 in its entirety, at least partially. Evolutions are planned to maximise coverage of certain DPs. Deepening not necessary.
Minor evolutions of the method are planned to improve certain partial considerations of DPs, aiming for maximal consideration. These are clarifications on certain notions (energy efficiency, renewable energies and adaptation)
E1-3: Publish the actions and resources related to the policies implemented in relation to climate change
100%
The Bilan Carbone® method covers E3 in its entirety, at least partially. This DR is at the heart of the transition plan steps of the Bilan Carbone® method. Evolutions are planned to maximise coverage of certain DPs. Deepening not necessary.
Minor evolutions of the method are planned to improve certain partial considerations of DPs, aiming for maximal consideration. These are clarifications notably on the notions of Capex and Opex enabling anchoring climate at the heart of corporate strategy.
E1-4: Targets related to mitigation and adaptation to climate change
100%
The Bilan Carbone® method covers E4 in its entirety, at least partially. This DR is at the heart of the transition plan steps of the Bilan Carbone® method. Evolutions are planned to maximise coverage of certain DPs. Deepening not necessary.
Minor evolutions of the method are planned to improve certain partial considerations of DPs, aiming for maximal consideration. These are clarifications notably on a precise list of indicators, on separate targets for scopes 1, 2 and 3, or on 1.5°C-aligned targets.
E1-5: Energy consumption and energy mix
74%
The Bilan Carbone® method covers the majority of E5, at least partially. Several evolutions are planned so that the method covers 100% of the DPs, this DR being at the heart of the emissions quantification step. Additional deepenings not necessary.
Most of the evolutions concern the creation of a CSRD Export which will be added in future tools (January 2025), to aim for maximal consideration of this DR. This notably concerns a list of energy indicators. The completeness of this export shall be optional, if the Bilan Carbone® is to be used for the CSRD reporting exercise.
E1-6: Gross GHG emissions for scopes 1, 2, 3 and total
71%
The Bilan Carbone® method covers the majority of E6, at least partially. Several evolutions are planned so that the method covers 100% of the DPs, this DR being at the heart of the emissions quantification step. Additional deepenings not necessary.
Most of the evolutions concern the creation of a CSRD Export which will be added in future tools (January 2025), to aim for maximal consideration of this DR. This notably concerns a list of indicators, the notion of dependence on high-impact sectors, and specific emissions of scopes 1 and 2. The completeness of this export shall be optional, if the Bilan Carbone® is to be used for the CSRD reporting exercise.
E1-7: GHG removals and GHG mitigation projects financed through carbon credits
0%
This DR is not covered by the Bilan Carbone® method, and is not intended to be. Additional deepenings are therefore necessary.
ABC and its community wish to position themselves on this topic, but potentially in addition to the current Bilan Carbone® method.
E1-8: Carbon pricing
0%
This DR is not covered by the Bilan Carbone® method, and is not intended to be. Additional deepenings are therefore necessary.
Evolutions not planned.
E1-9: Anticipated financial effects of physical and transition risks and potential climate-related opportunities
100%
The Bilan Carbone® method partly covers the whole of E9. If evolutions are planned, the method does not intend to cover these DPs other than partially. Additional deepening is therefore necessary. For example regarding risk analysis, it is a prerequisite, which can be built complementarily to the Advanced level (TCFD, OCARA or equivalent)
Minor evolutions of the method are planned to improve certain considerations, but it will continue to address most of the DPs partially. These are clarifications notably on the risk analysis method.
E1.GOV-3: Integration of strategy into governance
0%
This DR is not covered by the Bilan Carbone® method, and is not intended to be. Additional deepenings are therefore necessary. The method strongly recommends the use of ACT-S if there is a need to deepen the missing fields of this DR.
Evolutions not planned.
E1.SBM-3: Business model resilience to climate issues
85%
The Bilan Carbone® method is a good foundation and partly covers DR SBM-3 on many aspects. If evolutions are planned, the method does not intend to cover 100% of the DPs. Further deepening is necessary. The method strongly recommends the use of ACT-S if there is a need to deepen the missing fields of this DR.
Minor evolutions of the method are planned to improve certain considerations, notably on the link between climate strategy and the organisation’s overall strategy, or on adaptation targets.
E1.IRO-1: Analysis of climate impacts, risks and opportunities
88%
The Bilan Carbone® method is a good foundation and partly covers IRO-1 on many aspects, notably on the notion of temporality (short, medium, long term) and scenarios. The method does not intend to cover 100% of the DPs. Further deepenings remain necessary. The method strongly recommends the use of a complementary method (TCFD, OCARA or equivalent) if there is a need to deepen the missing fields of this DR.
Evolutions not planned.
⏳[WIP] We are actively working to evolve the tools so that they are fully optimized by early 2025, with specific functionalities for a CSRD export. For information, a more complete and updated table will be inserted here in January 2025 to illustrate the correspondence between the different Disclosure Requirements (DR) of CSRD ESRS E1 and the way the Bilan Carbone® covers these data points.
The CSRD report must be published in a dedicated section within the management report and must be made public in the European single electronic format (ESEF), as part of the ESAP project (European Single Access Point).
Compatibility and link with ACT Step by Step
Following the Bilan Carbone® approach, organisations wishing to deepen and refine their decarbonization strategy can embark on approaches such as ACT-Step by Step.
The succession of an ACT approach following a Bilan Carbone® is particularly frequent and relevant, notably after an Initial or Standard level Bilan Carbone®, with the aim of deepening the structuring of the decarbonization strategy, in order to reach the Advanced level when renewing the Bilan Carbone® approach.
To ensure the best possible continuity of ACT, certain criteria of the Bilan Carbone® method shall be respected carefully, as they are prerequisites to the ACT approach.
⏳[WIP] For information, a table will be inserted here in 2024 to illustrate the correspondence between the different prerequisites of ACT-S and the way the Bilan Carbone® responds to them, depending on the level of maturity.
Compatibility with Analytical Carbon Accounting
It is possible to obtain a Bilan Carbone® compatible with the expectations of the analytical carbon accounting, by expressing the results (GHG profile and actions) with a so-called “analytical” reading (according to analytical axes or categories). This makes it possible to build a Bilan Carbone® at different hierarchical levels (areas of responsibility), and to steer decision-making via a financial cost and a carbon cost. For this, and in addition to all the Bilan Carbone® deliverables, additional information must be reported:
The list of analytical axes selected for the study
The temporal boundary of the last accounting period
The list of analytical axes selected for the study, taken into account by emission category
The list of accounting codes taken into account and linked to the emission categories
For each area of responsibility: the allocation of the emission profile, the reduction trajectory and the action programme
Compatibility with the GHG-P and ISO 14064-1
⏳[WIP] For information, a comparative table will be inserted here by December 2024 to illustrate the correspondence between the different requirements of the GHG-P and the ISO and the way the Bilan Carbone® responds to them.
Do you have a comprehension question? Consult the FAQ. The method is living and therefore likely to evolve (clarifications, additions): find the change log here.
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