6.2 - Compatibility of the approach with other frameworks
What are the compatibility points with complementary approaches?
The Bilan Carbone® approach is compatible with many methods and standards and also makes it possible to meet different norms and regulations concerning carbon accounting and decarbonisation 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 greenhouse gas emission assessments (BEGES-R), from the first maturity level (Beginner level).
The table below illustrates the correspondence between the different requirements of the regulatory method and how the Bilan Carbone® responds to them.
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The submission of the regulatory method is made on the national platform for the publication of greenhouse gas emission 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 Beginner level, which are adapted to the targets of Diag Décarbon'Action (micro-enterprises, SMEs and certain mid-caps, therefore beginner organisations or small structures with limited resources, carrying out their first Bilan Carbone®).
A correspondence table below presents the detailed correspondences between a Beginner level Bilan Carbone® and a Diag Décarbon'Action:
Note that in addition to this, the Diag Décarbon'Action scheme requires a "transition kick-off" (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 respond to climate challenges and the scientific realities on the environmental and social impact of economic activities. The Bilan Carbone® approach, essential in this context, enables organisations to account for their greenhouse gas emissions and to assess the impact of their activities. Based on this data, organisations can develop a structured transition plan to reduce their emissions and meet CSRD objectives.
Monitoring of the Bilan Carbone® approach, from the maturity level Advanced level, allows meeting most 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 datapoints to report.
The accounting step of the Bilan Carbone® and the export of the emission profile in the requested reporting format covers DRs E1-5 and E1-6. Other steps of the Bilan Carbone® approach (transition plan, risk analysis) allow covering a large part of the other DRs.
⏳[WIP] To date, an independent consultancy has carried out an evaluation on the compatibility rates between the two frameworks. They are presented below, to simplify the integration of these elements with CSRD requirements. Evolutions are planned in the method, and especially in the tools, to automate the coverage of additional datapoints.
*% DP covered: A DP designated as “covered” below is not systematically a total 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 response quality depends on the organisation itself.
E1-1: Develop a transition plan for climate change mitigation
63%
The Bilan Carbone® method is a good basis and partly covers E1 on many aspects. While developments are planned, the method is not intended to cover 100% of the DPs. Further deepening is necessary. For example concerning the strategic approach, this is a prerequisite of the Advanced level, which can be built between two renewals of the assessment, via ACT-S or equivalent.)
Minor developments of the method are planned to improve certain partial coverages 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 all of E2, at least partially. Developments are planned to maximise the coverage of certain DPs. Further deepening not necessary.
Minor developments of the method are planned to improve certain partial coverages of DPs, aiming for maximal coverage. 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 all of E3, at least partially. This DR is at the heart of the transition plan steps of the Bilan Carbone® method. Developments are planned to maximise the coverage of certain DPs. Further deepening not necessary.
Minor developments of the method are planned to improve certain partial coverages of DPs, aiming for maximal coverage. These are clarifications notably on the notions of Capex and Opex to anchor climate at the heart of corporate strategy.
E1-4: Targets related to mitigation and adaptation to climate change
100%
The Bilan Carbone® method covers all of E4, at least partially. This DR is at the heart of the transition plan steps of the Bilan Carbone® method. Developments are planned to maximise the coverage of certain DPs. Further deepening not necessary.
Minor developments of the method are planned to improve certain partial coverages of DPs, aiming for maximal coverage. 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 developments are planned so that the method covers 100% of the DPs, this DR being at the heart of the emissions quantification step. No additional deepening necessary.
Most of the developments concern the creation of a CSRD Export which will be added in future tools (January 2025), to aim for maximal coverage of this DR. This notably concerns a list of energy indicators. The completeness of this export will be optional, if the Bilan Carbone® is to be used for CSRD reporting.
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 developments are planned so that the method covers 100% of the DPs, this DR being at the heart of the emissions quantification step. No additional deepening necessary.
Most of the developments concern the creation of a CSRD Export which will be added in future tools (January 2025), to aim for maximal coverage of this DR. This notably concerns a list of indicators, the notion of dependence on high-impact sectors, and the specific emissions of scopes 1 and 2. The completeness of this export will be optional, if the Bilan Carbone® is to be used for CSRD reporting.
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 deepening is therefore necessary.
ABC and its community wish to position themselves on this subject, 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 deepening is therefore necessary.
No developments planned.
E1-9: Anticipated financial effects of physical and transition risks and potential climate-related opportunities
100%
The Bilan Carbone® method partially covers all of E9. While developments are planned, the method is not intended to cover these DPs other than partially. Additional deepening is therefore necessary. For example concerning risk analysis, this is a prerequisite that can be built complementarily to the Advanced level (TCFD, OCARA or equivalent)
Minor developments of the method are planned to improve certain coverages, 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 deepening is therefore necessary. The method strongly recommends the use of ACT-S if there is a need to deepen the missing fields of this DR.
No developments planned.
E1.SBM-3: Resilience of the business model to climate-related issues
85%
The Bilan Carbone® method is a good basis and partly covers DR SBM-3 on many aspects. While developments are planned, the method is not intended 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 developments of the method are planned to improve certain coverages, 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 basis and partly covers IRO-1 on many aspects, notably on the notion of temporality (short, medium, long term) and scenarios. The method is not intended to cover 100% of the DPs. Further deepening therefore remains 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.
No developments planned.
⏳[WIP] We are actively working to evolve the tools so that they are fully optimised, with specific functionalities for a CSRD export. For information, a more complete and updated table will be inserted here soon to illustrate the correspondence between the different Disclosure Requirements (DRs) of CSRD ESRS E1 and how the Bilan Carbone® covers these datapoints.
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 decarbonisation strategy can embark on approaches such as ACT-Step by Step.
The sequence of an ACT approach following a Bilan Carbone® is particularly frequent and relevant, notably after a Beginner or Intermediate level Bilan Carbone®, with the aim of deepening the structuring of the decarbonisation strategy, in order to reach the Advanced level when renewing the Bilan Carbone® approach.
To ensure the best follow-up of ACT, certain criteria of the Bilan Carbone® method shall be respected carefully, as they are prerequisites for the ACT approach.
⏳[WIP] For information, a table will be inserted here to illustrate the correspondence between the different ACT-S prerequisites and how the Bilan Carbone® responds to them, depending on the maturity level.
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 an "analytical" reading (according to analytical axes or categories). This makes it possible to build a Bilan Carbone® at different hierarchical levels (responsibility boundaries), 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, considered per emission category
The list of accounting codes taken into account and linked to the emission categories
For each responsibility boundary: the allocation of the emissions profile, the reduction trajectory and the action programme
Compatibilities with the GHG-P and ISO 14064-1
⏳[WIP] For information, a comparative table will be inserted here to illustrate the correspondence between the different requirements of the GHG-P and the ISO and how the Bilan Carbone® responds to them.
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.
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