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 various 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 Bilan Carbone® exist, making it possible to 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 (Advanced level) covers the majority of CSRD ESRS E1. Bilan Carbone® results are usable within these initiatives. (Beginner level).
The table below illustrates the correspondence between the different requirements of the regulatory method and how Bilan Carbone® meets them.
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The submission of the regulatory method is done 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.
Bilan Carbone® can be used to fulfil the scheme. In particular by relying on the criteria of the Beginner level, which are adapted to the targets of Diag Décarbon'Action (very small enterprises, small and medium-sized enterprises and certain mid-sized companies, therefore beginner organisations or small structures with limited resources, carrying out their first Bilan Carbone®).
A correspondence table below presents the detailed matches between a Bilan Carbone® at beginner level and a Diag Décarbon'Action:
Note that in addition to this, the Diag Décarbon'Action scheme requires a "transition setup" (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 Bilan Carbone® on the phase of implementation of the transition plan.
Compatibility with the Corporate Sustainability Reporting Directive
The European CSRD encourages organisations to transform their business models to address climate challenges and the scientific realities of the environmental and social impact of economic activities. The Bilan Carbone® approach, essential in this context, allows organisations to account for their greenhouse gas emissions and assess the impact of their activities. Based on this data, organisations shall develop a structured transition plan to reduce their emissions and achieve the CSRD objectives.
Monitoring of the Bilan Carbone® approach, from the (Advanced level) covers the majority of CSRD ESRS E1. Bilan Carbone® results are usable within these initiatives. Advanced level, allows 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 be reported.
The accounting step of Bilan Carbone® and the export of the emission profile in the required reporting format covers DRs E1-5 and E1-6. Other steps of the Bilan Carbone® approach (transition plan, risk analysis) help to cover a large portion of the other DRs.
⏳[WIP] To date, an independent consultancy has conducted an evaluation on the compatibility rates between the two frameworks. They are presented below to simplify the integration of these elements with the CSRD requirements. Evolutions are planned in the method, and especially in the tools, to automate the coverage of additional data points.
*% DP covered: A DP designated as “covered” below is not systematically a total correspondence. It is the rate of DPs for which Bilan Carbone® provides information, but potentially partially: via ongoing developments (methodological adjustments, future tools), or for which the quality of the 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 partially covers E1 across many aspects. While evolutions are planned, the method is not intended to cover 100% of the DPs. Further in-depth work 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 currently 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® at advanced level already has operational requirements).
E1-2: Demonstrate that policies relating to mitigation and adaptation to climate change are implemented by the company
100%
The Bilan Carbone® method covers all of E2, at least partially. Evolutions are planned to maximise coverage of certain DPs. Further in-depth work is not necessary.
Minor evolutions of the method are planned to improve certain currently partial coverages of DPs, aiming for maximal coverage. These are clarifications on certain concepts (energy efficiency, renewable energies and adaptation).
E1-3: Publish actions and resources related to the policies implemented in connection with climate change
100%
The Bilan Carbone® method covers all of E3, at least partially. This DR is at the heart of the method's transition plan steps. Evolutions are planned to maximise coverage of certain DPs. Further in-depth work is not necessary.
Minor evolutions of the method are planned to improve certain currently 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 method's transition plan steps. Evolutions are planned to maximise coverage of certain DPs. Further in-depth work is not necessary.
Minor evolutions of the method are planned to improve certain currently 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 targets aligned with 1.5°C.
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 central to the emissions quantification step. No additional in-depth work is 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 coverage of this DR. This notably concerns a list of energy indicators. The completeness of this export will be optional, if 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 central to the emissions quantification step. No additional in-depth work is 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 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 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 it is not intended to be. Further in-depth work 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 it is not intended to be. Further in-depth work is 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 partially covers all of E9. While evolutions are planned, the method is not intended to cover these DPs other than partially. Further in-depth work is therefore necessary. For example regarding risk analysis, it is a prerequisite that can be developed complementarily to the Advanced level (TCFD, OCARA or equivalent).
Minor evolutions of the method are planned to improve certain coverages, but it will continue to address most 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 it is not intended to be. Further in-depth work 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.
Evolutions not planned.
E1.SBM-3: Resilience of the business model to climate challenges
85%
The Bilan Carbone® method is a good foundation and partially covers DR SBM-3 across many aspects. While evolutions are planned, the method is not intended to cover 100% of the DPs. Further in-depth work 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 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 foundation and partially covers IRO-1 across many aspects, notably the notion of temporality (short, medium, long term) and scenarios. The method is not intended to cover 100% of the DPs. Further in-depth work 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.
Evolutions not 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 soon be inserted here to illustrate the correspondence between the different CSRD ESRS E1 Disclosure Requirements (DR) and how 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 decarbonisation strategy can embark on processes such as ACT-Step by Step.
The sequencing of an ACT process following a Bilan Carbone® is particularly common and relevant, notably after a Bilan Carbone® at Beginner or Intermediate level, 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 that the follow-up of ACT goes as well as possible, certain criteria of the Bilan Carbone® method shall be respected carefully, as they are prerequisites for the ACT process.
⏳[WIP] For information, a table will be inserted here to illustrate the correspondence between the different ACT-S prerequisites and how Bilan Carbone® meets 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 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 through a financial cost and a carbon cost. For this, and in addition to all Bilan Carbone® deliverables, additional information must be reported:
The list of analytical axes selected for the study
The temporal boundary of the last accounting year
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 pathway and the action programme
Compatibilities with the GHG-P and ISO 14064-1
⏳[WIP] For information, a comparison table will be inserted here to illustrate the correspondence between the different requirements of the GHG-P and ISO and how Bilan Carbone® meets them.
Do you have a comprehension question? Consult the FAQ. The method is living and therefore likely to evolve (clarifications, additions): find the track of changes here.
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