6.3 - Renewal and continuous improvement

Why and how to renew and continuously improve its approach?

Source: Freepik

The renewal of the approach

The organisation improves its Bilan Carbone® approach from one exercise to the next, in order to progressively reach the higher maturity levels. When renewing it shall:

  • Choose a reference year to use when the new accounting of GHG emissions is carried out. Update the reference emissions to allow a comparison between the reference assessment and the completed assessment and thus note the evolution of GHG emissions.

  • Rely on the Process improvement action from the previous exercise and deepen them to properly take existing measures into account. For example on data collection, focus the reduction of uncertainty on the emission categories it considers significant following the most recent assessments. More precise activity data and better emission factors will improve the quality of the assessment and ensure the relevance of actions undertaken. The organisation can also improve the governance of the climate issue (governance, staff, etc.).

  • Analyse and integrate the transition plan in progress, or the one established during the last assessment, to ensure its continuity.

Requirements relating to the periodicity of the Bilan Carbone®

The organisation shall anticipate the renewal of the approach. A Bilan Carbone® reaches its maximum effectiveness if the approach is carried out annually. The organisation may however follow another rhythm depending on its (Advanced level) covers the majority of CSRD ESRS E1. Bilan Carbone® results are usable within these initiatives.. The periodicity shall at minimum respect the following requirements:

chevron-rightBeginner level: criterion D1hashtag

The organisation shall anticipate the renewal of the approach, which is carried out at least every 4 years for a Beginner level Bilan Carbone®.

The organisation shall improve the steering of the Bilan Carbone® approach from one cycle to the next in order to progressively reach higher maturity levels.

🔎 If the Bilan Carbone® is used for reporting BEGES-R, this periodicity coincides with that of the regulation for private law organisations. A point of vigilance for public law organisations for whom the renewal period is 3 years.

chevron-rightIntermediate level: criterion D2hashtag

The organisation shall anticipate the renewal of the approach, which is carried out at least every 4 years for a Bilan Carbone® at Intermediate level.

🔎 If the Bilan Carbone® is used for reporting BEGES-R, this periodicity coincides with that of the regulation for private law organisations. A point of vigilance for public law organisations for whom the renewal period is 3 years.

At the renewal of the complete Bilan Carbone® it is expected that a Monitoring has been carried out in a monitoring system (the most significant emissions and actions implemented in the transition plan) at least between the base year and the renewal year.

It is recommended to monitor them more regularly to maintain the momentum of monitoring the action plan and the internal carbon skills within the organisation, and therefore to gain efficiency when renewing.

chevron-rightAdvanced level: criterion D3hashtag

The organisation's complete Bilan Carbone® is renewed at least annually, but the most significant emission categories and the actions undertaken in the transition plan can be monitored more regularly, whether monthly or semi-annually. A monitoring system facilitating the carrying out of the assessment, and the continuous monitoring of indicators related to the transition plan shall exist, enabling the feeding and steering of the organisation's overall strategy.

This allows keeping the momentum of monitoring the action plan and the internal carbon skills within the organisation, and thus gaining efficiency during renewals.

Continuous improvement following the Bilan Carbone®

Once the Bilan Carbone® approach is finalised (and between the renewal periods of the approach), the organisation has several options to go further and improve its overall low-carbon transition approach:

  • The implementation and management of the actions of the transition plan, as a priority.

  • Theassessment of the Bilan Carbone® : this voluntary process allows verifying and validating the coherence of the assessment and the relevance of the transition plan (additional documents must be added to the results presentation to make the evaluation possible)

  • Deepening its accounting approach, with various resources available, such as the PCG (General Carbon Plan), sectoral guidesamong others, Process improvement action of the approach.

  • Prepare to reach a higher maturity level, at least on certain identified criteria. This increase in maturity is continuous and anticipated. It enables improvement of its decarbonisation and adaptation approach to secure the organisation's place in a future low-carbon world, notably through strategic reflections, analyses of risks and opportunities, etc.

  • Engage in other methods or other approaches: various methods complementary to the Bilan Carbone® exist, allowing to progress in its maturity journey.

  • It will be necessary to evaluate oneself during the journey. For an Advanced level, which leads the reduction of its emissions, the organisation should confront itself with ACT Evaluation, to assess the credibility of the implementation of its strategy climate.


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