6.1 - Reporting the Bilan Carbone®

What deliverables shall be presented to finalise the approach?

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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 shall determine its content, its availability to its Stakeholders and the dissemination methods according to its internal and external reporting needs. The results presentation is also a phase of Stakeholder engagement.

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

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

2. Presentation and publication of results: the emissions profile is anonymously submitted to the Observatory of carbon accounting platform in France.

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

Figure 6.1.1: Timeline of the results presentation stage

🌐 English version of this image.

1️⃣ Results presentation and deliverables Bilan Carbone®

Requirements related to the deliverables of the Bilan Carbone®

The internal presentation within the organisation is the process of finalising the approach, including the preparation of deliverables, their presentation and their validation.

The expected deliverables differ depending on the (Advanced level) covers the majority of CSRD ESRS E1. Bilan Carbone® results are usable within these initiatives. of the organisation:

Beginner level: criterion T1

• Deliverables of Stage 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 project lead: name, position held;

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

4. The maturity level of the approach;

• Deliverables of Stage 2 - Boundaries:

1. The choice of organisational boundary as well as a justification (list of concerned facilities and sites);

2. The chosen temporal boundary;

3. The choice of the operational boundary (significance criterion if 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 Stage 3 - Stakeholder engagement:

1. A summary the different phases of Stakeholder engagement that have been put in place: their targets, the messages conveyed, their form, the stage of the approach associated;

• Deliverables of Stage 4 - Accounting:

1. A summary of the data collected as well as 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. The uncertainties associated with the organisation's GHG profile;

4. The rate of use of spend-based emission factors 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 trajectory of the transition plan;

4. Monitoring and implementation indicators

Intermediate level: criterion T2

• Deliverables of Stage 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 project lead: name, position held; trained number, date of the training on the Bilan Carbone® approach that he/she attended

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

4. The maturity level of the approach;

• Deliverables of Stage 2 - Boundaries:

1. The choice of organisational boundary as well as a justification (list of concerned facilities and sites);

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 vulnerability-mapped (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 Stage 3 - Stakeholder engagement:

1. A summary the different phases of Stakeholder engagement that have been put in place: their targets, the messages conveyed, their form, the stage of the approach associated;

• Deliverables of Stage 4 - Accounting:

1. A summary of the data collected as well as 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. The uncertainties associated with the organisation's GHG profile;

4. The rate of use of spend-based emission factors 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 trajectory of the transition plan;

4. The indicators (for 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 Stage 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, position held, trained number, date of the training for Decision-makers attended. And a presentation of the project lead: name, position held, trained number, date of the training on the Bilan Carbone® approach that he/she attended

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

4. The maturity level of the approach;

• Deliverables of Stage 2 - Boundaries:

1. The choice of organisational boundary as well as a justification (list of concerned facilities and sites);

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 dimensions chosen in case of analytical mapping;

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

• Deliverables of Stage 3 - Stakeholder engagement:

1. A summary the different phases of Stakeholder engagement that have been put in place: their targets, the messages conveyed, their form, the stage of the approach associated;

• Deliverables of Stage 4 - Accounting:

1. A summary of the data collected as well as 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. The uncertainties associated with the organisation's GHG profile;

4. The rate of use of spend-based emission factors 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 trajectory of the transition plan;

4. The indicators (for 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 results

Requirements related to the submission of assessments on the OCCF platform

The organisation's GHG profile is submitted 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) on GHG emissions of different sectors of activity.

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

3️⃣ Voluntary submission for evaluation

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

Additional requirements related to supporting documents

In the tabs below are listed the supporting documents by maturity level of the assessment. The organisation may share documents corresponding to higher levels, particularly in cases where efforts have been made to go further than what is required for its (Advanced level) covers the majority of CSRD ESRS E1. Bilan Carbone® results are usable within these initiatives.. All submitted 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.

Beginner 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 renewal of the assessment 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, ...);

Intermediate 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 renewal of the assessment (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 the designated contacts of each department participating in the implementation of the transition plan.

   2. Training certificate for the Bilan Carbone® method of the Coordinator, operational officers and any external supports;

4. Proof of renewal of the assessment (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. Evidence of consideration of risks concerning the organisation:

   1. Analysis of risks and 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 allowing them to verify certain data. Among these documents are:

• the organisation's Chart of Accounts;

• evidence of monitoring of processes complementary to the Bilan Carbone®;

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

Figure 6.1.2: Results presentation and deliverables

🌐 English version of this image.

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