Annex 1 - Main accounting principles of Bilan Carbone®
What are the fundamental principles to be respected by the accounting of Bilan Carbone®?
The Bilan Carbone® method is based on accounting principles. The annex presents these generic rules and principles for each of the 10 emission categories of the Bilan Carbone®.
The Bilan Carbone® Organisation is generalist. It applies to any organisation, regardless of its size, sector of activity or profile.
The Bilan Carbone® method does not aim to detail particular cases or conventions specific to different sectors or organisation profiles.
🔎 Several complementary resources serve as practical guides guidance for implementing the principles set out here by the Bilan Carbone® method (General Carbon Plan, ADEME Sectoral Guides). These resources notably provide common emission factors, practical advice or assumptions when certain data are missing, average lifetimes, etc.
Definitions of the categories, the emission sources they include, and the main associated accounting principles are detailed below:
Energy
This category covers:
The Energy category therefore groups energy consumptions from so-called “stationary” sources: premises, machines, etc. The emissions associated with these energy consumptions of goods or premises used by the organisation, must be taken into account, whether it is owner or tenant.
Energy consumption of vehicles or other “mobile” sources (fossil fuels, organic fuels, electricity) are normally not to be included in the Energy category, but in the Freight and Transport.
Hydrocarbons are only taken into account to the extent that they are burned. If they are used as raw materials (for example petroleum products in petrochemicals), they should not be accounted for here but in the Inputs.
For energy consumption supplied through a distribution network (electricity and gas), there are two different ways in the literature to assess GHG emissions:
The location-based approach, which conforms to the physical reality of the distribution network, a single shared network in which it is not possible to distinguish an electron from renewable energy and an electron from a thermal or nuclear plant, or between a methane molecule from natural gas (i.e. fossil) or from anaerobic digestion (biogas). Therefore in all cases the grid emission factor must be used (for gas this is the EF “natural gas” in the Base Empreinte® which in reality contains a very small proportion of biogas).
The market-based approach, which conforms to contractual offers (green electricity contracts, biogas contracts, ...) and thus allows the application of the supplier-specific emission factor, which is generally different from that of the grid.
Only the location-based approach is compliant with the Bilan Carbone® method. However, Bilan Carbone® tools may offer both approaches in order to export results in GHG Protocol or CSRD format, for which it is required to report both location-based and market-based emissions. Green electricity or biogas contracts can also be highlighted by separately accounting for avoided emissions (subscription to such contracts sometimes allowing, under certain conditions, the decarbonisation of grids). The organisation shall not deduct these avoided emissions from total emissions, but may account for them and, if applicable, report them separately.
⏳[WIP] ABC and its community will position themselves in more detail on the notion of avoided emissions soon.
Where the organisation produces energy, three cases must be distinguished:
Energy is generated from a fuel produced within the organisation (plastic waste, wood, ...). In this case, the organisation shall avoid any double counting within the assessment. For fossil or organic fuels, the organisation should only report the emissions related to the combustion of these fuels in the appropriate subcategories; upstream emissions are already accounted for elsewhere in the assessment.
Energy is generated from a fuel not produced by the organisation. In this case, the risk of double counting does not exist. For fossil or organic fuels, the organisation should report the emissions related to theemissions combustion combustion and the
transport combustion of these fuels in the appropriate subcategories.emissions Energy is generated from a renewable or nuclear source installed on the organisation’s site. In this case, no emissions related to the combustion are generated. However, the
embodied emissions
of that energy production, namely the installation of the source and the manufacture of the equipment, must be taken into account. This accounting may be done either in the Energy category or in the avoided emissionsFixed assets
⏳[WIP] ABC and its community will position themselves in more detail on the notion of avoided emissions soon.
(depending on the organisation's logic), which avoids double counting.
If part of the electricity produced by the organisation is intended for direct self-consumption (individual or collective self-consumption), without using the national grid, it may be accounted for in the Bilan Carbone® on the basis of the LCA content of the different production means used.If part of the electricity produced by the organisation is intended to be sold, it remains mandatory to take into account all the emissions mentioned above, because the Bilan Carbone® aims to account for all emissions generated by the organisation. However, the organisation may highlight this sold energy production by separately accounting for :
Direct (non-energy) emissions related to agriculture (enteric fermentation of ruminants, livestock manure, use of nitrogen fertilisers, methane emissions from rice cultivation, …) Direct (non-energy) emissions related to land use change (soil sealing, …) Direct (non-energy) emissions related to refrigeration production (leaks of refrigerant fluids) Direct (non-energy) emissions related to industrial processes (decarbonation of cement producers; flaring of refinery gases, process emissions in the semiconductor or electrical equipment industries, chemical processes, fermentation in organic waste treatment, ventilation of coal mines, decomposition during sanitation, …)Other direct (non-energy) GHG emissions
Across these subcategories,
all GHGs must be taken into account, including those not covered under theKyoto Protocol . These emissions are common within the Industrial Processes, Refrigeration Production and Other direct emissions subcategories. The organisation shall therefore be particularly careful to include these GHGs in its Bilan Carbone®. Several (non-exhaustive) examples of the GHGs concerned depending on the processes: and For the subcategory “Direct GHG emissions related to agriculture”, fermentation of agricultural waste is not to be taken into account: this is indeed a simple return to the atmosphere of CO₂ recently captured during plant photosynthesis.For the subcategory “Direct GHG emissions related to refrigeration production”, only refrigerant fluid leaks that occur during use by the organisation are to be included. Leaks that occur at the end of equipment life are to be included in the Energy.
Direct waste
. If the organisation manufactures equipment for which these leaks occur, they should be accounted for in the Use End of life. The energy consumption required for refrigeration production is by definition in the Energy
For the subcategory “Direct GHG emissions related to land use change”: For a land use change leading to an instantaneous release of GHGs, the organisation shall account for the entire associated release, without amortisation, in the reporting year. For changes whose kinetics are slower (forest to cropland for example), the time to return to equilibrium depends on soil and climatic conditions. This duration is a local, regional or national value if possible. Otherwise, by convention the stock variation is considered to occur over 20 years (default value defined by the UNFCCC). The entirety of this impact shall be taken into account in the reporting year during which this change occurs. In reality, GHGs will be released over 20 years until a new equilibrium is reached. Care must be taken not to double count this land use change in the case of thecapitalisation
⏳[WIPof a construction.
Land use changes leading to GHG sequestration
This category covers:
. The organisation shall not deduct these sequestered emissions from total emissions, but may account for them and, if applicable, report them separately. ] ABC and its community will position themselves in more detail on the notion of sequestered emissions soon.Inputs: goods and materials combustion.
Emissions related to the various flows of goods and materials entering the organisation. It is divided into several subcategories each covering a category of materials
In order to enable transition plan actions on packaging, a dedicated subcategory for materials destined for such packaging is available
A subcategory is also dedicated to materials for which monetary ratio emission factors are used
This category covers all flows of goods and materials entering the organisation, whether to be consumed on site (and potentially found in its
Waste
), or to be incorporated into the organisation's production. The only goods that should not be included in this category are those that will be included in the. These emissions are common within the Industrial Processes, Refrigeration Production and Other direct emissions subcategories. The organisation shall therefore be particularly careful to include these GHGs in its Bilan Carbone®. Several (non-exhaustive) examples of the GHGs concerned depending on the processes: combustion For the subcategory “Direct GHG emissions related to agriculture”, fermentation of agricultural waste is not to be taken into account: this is indeed a simple return to the atmosphere of CO₂ recently captured during plant photosynthesis. This category does not only include raw materials, but also semi-finished products or manufactured products “incorporated” into the organisation's activities. In particular, it covers materials used by the activity to be incorporated into its own production, for example:
Basic materials (metals, plastics, glass, etc.) for a manufacturer of manufactured objects
Agricultural products in the case of agri-food companies, or for a restaurant (including a company canteen)
Raw materials and reagents in the case of chemical companies combustion Materials required to package incoming materials.
In the case of a trading activity, upstream emissions, i.e. the manufacture of the sold products, are therefore to be included in this category “Inputs: goods and materials”. However, emissions associated with theuse of these sold products (or services) are considered downstream categories.
An organisation that procures goods or materials from recycling takes into account the impact of the recycling process (and therefore the regeneration of the material) within this category. For the subcategory “Direct GHG emissions related to agriculture”, fermentation of agricultural waste is not to be taken into account: this is indeed a simple return to the atmosphere of CO₂ recently captured during plant photosynthesis. The consumption of meals by the organisation's employees during working periods is to be included in this category, even if employees consume these meals outside the organisation. Goods and materials must be accounted for whether they are purchased, rented or donated. In the particular case where inputs are recovered by the organisation although they were not intended for any use (expired foodstuffs, clothing, etc.), and provided this can be justified, the organisation shall not take into account the GHG emissions associated with the production of those inputs. However, GHG emissions associated with the rest of the supply chain (distribution in particular) must still be taken into account. Note, for reuse of fixed assets, refer to the “.
” (digital, buildings, vehicles, machines, furniture, …). Regarding the subcategory “Goods and materials using a monetary approach”, where the organisation would use monetary ratios, it may adjust these monetary ratios according to the inflation
that applies to its purchases or rentals of goods and services.
This category covers:
aggregated
It is rare that this category "Inputs: goods and materials" does not require investigation outside the organisation to obtain some specific emission factors. This may require asking some suppliers to produce their own GHG reporting and to transmit it to the organisation. In the absence of real, physical or customised information, a subcategory is nevertheless dedicated to materials for which emission factors in monetary ratios are used. All
limits mentioned in the Bilan Carbone® method
apply to this subcategory.
Inputs: services
Emissions related to the various services received by the organisation
Emissions related to the organisation's digital services and uses
Emissions related to the various services received by the organisation accounted for via emission factors in monetary ratios
Tertiary services (excluding transport) consumed by the organisation can for example cover: IT services.
Telecommunication servicesuse of these sold products (or services) are considered downstream categories.
Maintenance, upkeep, cleaningBanking services".
Freight
This category covers:
different subcategories
Where the organisation would use monetary ratios, it may adjust these monetary ratios according to the
inflation organisational boundary
It is rare that this category "Inputs: services" does not require investigation outside the organisation to obtain some specific emission factors. This may require asking some suppliers to produce their own GHG reporting and to transmit it to the organisation. Use of the supplier's Bilan Carbone® Organisation is allocated pro rata to the organisation's expenses and the supplier's turnover (turnover is representative if the supplier's activity is homogeneous). It thus allows construction of a so-called
specific If the Bilan Carbone® is to be used for reporting to themonetary ratio In the absence of real, physical or customised information, a subcategory is nevertheless dedicated to materials for which emission factors in monetary ratios are used. All Emissions related to inbound freight into the organisation Emissions related to internal freight within the organisation, where the departure and arrival points are within the organisational boundary Emissions related to outbound freight from the organisation
This category covers all goods transports carried out on behalf of the organisation, without ownership of the means of transport being a factor; discrimination is made according to trip type. It includes:
Transport of products coming from outside and delivered within the organisational boundary (transport of purchases from suppliers to the organisation, for example). So-called internal transports, where the departure and arrival points are part of theThe transport of products that leave the organisation and are shipped “elsewhere” (to customers, users, or suppliers in some very particular cases)
Inbound freight and outbound freight should not be confused with the terms “upstream freight” and “downstream freight” from theFreightThese concepts are distinct: Within the Bilan Carbone®, freight types are distinguished according to the organisational boundary, whereas in the Regulatory GHG Assessment, upstream freight corresponds to freight whose costs arecombustionborne
Transport
This category covers:
. If not accounted for, the organisation must justify this, for example by proving that contrails do not form on the given route (their formation being dependent on altitude and various meteorological factors).
If transport is carried out using vehicles owned by the organisation, it may choose to account for the emissions associated with vehicle manufacture in the categories "
" or "
", taking care not to double count.
Emissions related to employees' commuting for those present within the organisation, including temporary staff, subcontractors, volunteers and contractors
Emissions related to these same employees' travel in the course of their professional activity, whether the organisation is
owner or not
of the means of transport, and whether the travel takes place during working hours or not
Emissions related to visitors' travel (customers, users, beneficiaries, tourists, ... )
Transport of products coming from outside and delivered within the organisational boundary (transport of purchases from suppliers to the organisation, for example). So-called internal transports, where the departure and arrival points are part of theThe transport of products that leave the organisation and are shipped “elsewhere” (to customers, users, or suppliers in some very particular cases)
The category covers road, air, sea, inland waterway and rail transport. Transport or combustionThe subcategory Commuting covers all journeys to get to work. Broadly speaking, it is therefore journeys made from the current place of residence to the workplace and the associated return, including possible trips related to the lunch break.
must be taken into account, including those not covered under the
The subcategory Visitors' travel covers at least the following cases and any similar cases:
This category covers all emissions related to the management of waste produced (collection and treatment) within the organisation. It is divided into several subcategories each covering a waste category:
Emissions related to plastic packaging and other plastic waste
Emissions related to organic waste (food waste, green waste, ... )
Emissions related to household waste
Emissions related to hazardous wasteEmissions related to construction and demolition waste)
Emissions related to other types of waste (WEEE, textiles, etc.)
Non-energy emissions and GHG leaks related to waste
Emissions related to wastewater (including treatment impact)
This category includes waste in all its forms (solid, liquid or gaseous). The origin of waste varies (consumables after use, manufacturing waste and residues, purchase packaging, staff canteen, etc.). The subcategories split waste by waste category which implies an internal monitoring policy. Freight Waste treatment can classically lead to GHG emissions:
Either via fermentation of organic waste landfilled or treated in biological treatment centres (anaerobic digestion plant or composting centre)
Or by the combustion of plastics (plastic often comes from fossil energies such as oil or processed gas).
Or by material regeneration processes in the case of recycling (
see below
).
In all cases, emissions linked to the operation of the waste management process (waste collection, storage facilities, etc.) are added to these emissions. The For this category, it will most often be necessary to question the waste managers who operate these processes. For information, hazardous waste (for example Special Industrial Waste - SIW - or Healthcare Activity Waste - HAW) do not generate emissions because of their toxicity, but because of the amount of fossil energy used for their transport, confinement, storage or treatment.Most emission factors used for waste include collection of that waste. If this collection has already been accounted for within the category by the organisation, double counting should be avoided here.
Focus on waste recycling ] ABC and its community will position themselves in more detail on the notion of sequestered emissions soon.From a GHG point of view, recycling generates on the one hand emissions linked to its new transformation into usable material (for example metal melting), and on the other hand avoids emissions for the manufacture of the same material from virgin or low-recycled feedstock.
In the case of waste treatment by recycling, the waste emitter includes the impacts of collection & operation of the sorting centre. The waste emitter does not include the impact of the material regeneration (recycling) process. With this method, waste directed to recycling is not counted as waste, but as a secondary supply flow of raw material.
It is up to the organisation that organises this recycling, as well as organisations that consume recycled material (in their Inputs - goods and materials), to include the material regeneration phase. If the organisation's waste that is recycled is subsequently used as an input by the same organisation, there is then no double counting of the recycling process.
Care should be taken regarding the quantity of waste actually recycled, based on declarations from the organisation recycling the waste, or failing that on national or local statistics. avoided emissions🔎
combustion
Bilan Carbone® and the GHG Protocol are aligned on this methodological allocation for recycling.
The Fixed assets category concerns thepurchase or lease long-term of these assets.
In the case of infrastructures, this generally concerns any construction other than a building (roads, parking, etc.).
In the case of vehicles, if the accounting carried out within the Transport include a component dedicated to the manufacture of the vehicle, the organisation shall ensure not to double count these emissions, which may be accounted for either within the "Fixed assets" category or "Transport".
When the organisation is a large entity that manages an annual flow of renewal or increase of its fixed assets, it is recommended to treat this category as an annual flow rather than as depreciation of the existing fleet. This choice will then be the most relevant to define emission reduction actions, based on recurring annual purchases. This is particularly relevant for organisations in property development or construction, for car dealerships, etc.
Finally, intangible emissions (brands, concessions, licences, etc.) must not be depreciated.
Depreciation period:
By convention in the method, the manufacturing emissions of these goods are allocated over a certain period, which shall be the theoretical lifetime of the asset in question within the organisation. Either this duration is estimated at purchase or at the start of use of the asset (by the manufacturer, via an LCA, ...), or it is a default value that differs according to the type of asset. The theoretical lifetime within the organisation (planned period of use) may differ from the physical lifetime. For example, an organisation that renews its vehicle fleet every 3 years.
This period is called the depreciation period, and must be indicated within the Bilan Carbone®. It is said that the emissions are subject to depreciation, or that the asset is capitalised. These emissions shall be accounted for every year (when the organisation produces an assessment), until the end of the asset's depreciation period, after which the asset is considered physically "depreciated" and no further emissions shall be accounted for. This allocation is made to make emission profiles, produced at successive intervals, comparable with one another.
Period and duration of consideration in the assessment:
If the organisation no longer uses the depreciated asset, and that asset is transferred to another user (premises, vehicles, furniture still in good condition, ...), the organisation shall no longer account for the associated emissions. If the asset is not reused, the organisation must continue to account for these emissions.
If the organisation acquires an asset already partially depreciated (moving into built premises, acquisition of reconditioned digital equipment, reuse, ...), it shall account for the depreciated emissions only over the remaining depreciation period of the asset. If the organisation does not know the previous period of use, the Bilan Carbone® method recommends using conservative estimates (i.e. relatively short durations of prior use). If the asset is considered depreciated, the emissions related to manufacturing are no longer to be capitalised (this does not exclude possible emissions related to procurement, renovation, repair, etc.).
For the subcategory “Direct GHG emissions related to agriculture”, fermentation of agricultural waste is not to be taken into account: this is indeed a simple return to the atmosphere of CO₂ recently captured during plant photosynthesis.
This category covers all emissions related to the future end-of-life of products that have been sold or distributed within the temporal boundary:
This will involve calculating the quantity of GHG that all the products/services supplied or distributed in the assessment year (or, failing that, during the temporal boundary of the assessment), will emit at their end of life. For example, if you produce refrigerators at a rate of 5,000 units per year, each unit emitting 500 grams of gas at end of life, the emissions attributable to the end of life of your annual production are: 5,000 x 0.5 = 2,500 kilos, i.e. 2.5 tonnes of gas per year.
At its "end of life", a product or service can generate emissions: fermentation for carrot peelings sent to landfill, CO2 emissions from a plastic toy sent to an incinerator, etc. The organisation may not know with certainty the end of life of the products (goods or services) distributed in the assessment year (or, failing that, during the temporal boundary of the assessment). It will then be necessary to define end-of-life scenarios: either by estimating the energy required for end-of-life treatment (sub-category "Energy consumption at end of life"), or by considering the treatment pathways for the materials used in the products distributed and their mixes in the distribution territories (sub-categories "Waste treatment at end of life" and "Packaging treatment at end of life").
The End of life category does not concern products or services whose very use implies destruction: a candle, a litre of fuel, a firework rocket, ... In those cases, the emissions fall under the . These emissions are common within the Industrial Processes, Refrigeration Production and Other direct emissions subcategories. The organisation shall therefore be particularly careful to include these GHGs in its Bilan Carbone®. Several (non-exhaustive) examples of the GHGs concerned depending on the processes:.
The sub-category "Packaging treatment at end of life" for products sold or distributed allows visualising the overall contribution of the "waste by destination" that these future packaging, although they are not thrown away directly by the entity that puts them into circulation. The emissions accounted for in this sub-category are linked to the end of life of these packagings (which will occur almost immediately after their introduction to the market). Emissions related to the production of plastics, paper, metals, etc. necessary for the manufacture of the packaging are considered in the sub-category Material destined for packaging. These individualised sub-categories can be Goods and materials must be accounted for whether they are purchased, rented or donated. In the particular case where inputs are recovered by the organisation although they were not intended for any use (expired foodstuffs, clothing, etc.), and provided this can be justified, the organisation shall not take into account the GHG emissions associated with the production of those inputs. However, GHG emissions associated with the rest of the supply chain (distribution in particular) must still be taken into account. Note, for reuse of fixed assets, refer to the “.
Use & Dependency
This category covers:
Once a product (good or service) is with the customer or user, its use can generate GHG emissions.
Emissions from everything that was sold or distributed by the organisation in the assessment year (or, failing that, during the temporal boundary of the assessment) are accounted for over their estimated operating lifetime. Average values of energy consumption and leaks related to the use of products (goods and services) are required, as well as their average lifetime.
These emissions can easily become predominant compared with those of other categories of the Bilan Carbone®.
Many cases are concerned, such as for example:
The sale of cars implies accounting for petrol, possibly refrigerant leaks for air conditioning, and emissions associated with maintenance services (manufacture and transport of spare parts, heating of premises used for this function, etc.), over the average mileage of the vehicle model;
Electricity consumption for household appliances (obviously very variable depending on the country of use);
Gas combustion for a dwelling as a whole (for a housing developer), or for a cooker (gas consumed over the average lifetime of a cooker);
Emissions from journeys if the organisation finances exchange scholarships between countries (which often equates to financing travel, notably air travel).
Future refrigerant leaks if the organisation sells air conditioning systems;
N₂O emissions if the organisation produces nitrogenous fertilisers;
Acetylene combustion if the organisation sells blowtorches;
Maintaining the cold chain if the organisation sells frozen products;
Car travel if the organisation sells products in a hypermarket.
Other examples are provided below.
For the use of material goods sold or distributed, it is therefore a question of accounting for the production of the energy and material consumed.
For the use of services sold or distributed, an approach based on the impact at the final customer can be adopted by using the carbon intensity of the final product.
Accounting for the Use category does not require allocation rules: however, such allocations (use of fuel by vehicles equipped with headlights, pro rata to the weight of the headlight) may be operationally relevant to provide indicators, steer the transition plan, etc.
Focus on the sub-categories Use in responsibility and Use in dependency:
These emissions are classified in the sub-categories "Use in responsibility" and "Use in dependency", respectively according to the degree of responsibility or dependency.
It is recommended to present the emission profile final with and without the sub-category "Use in dependency". The two results are complementary and the Bilan Carbone® shall provide indicators adapted to each lever of action.
An organisation is never completely responsible for a downstream emission, nor completely dependent. This separation is therefore at the organisation's discretion, according to what will be most useful to steer its actions.
Use in responsibility: covers emissions necessary for the direct use of these products, that is emissions generated at the time of their use over their entire lifetime.
In the case of goods, these emissions are generally due to energy or consumable consumption (fuel for vehicles, ink cartridges for printers, electricity for electronic devices, etc.).
In the case of services, they are due to the direct application of the service in question. Thus, if it is a key service for the creation of a good, the material consumption needed to create the good shall be taken into account. For example, an architectural firm working on plans for a building should include the material consumption associated with construction. An organisation providing online training should include the energy used by users to operate their electronic devices for the duration of the training.
Use in dependency: when the use of the products sold or distributed by the organisation is conditioned by the use ofother products, this sub-category covers the additional emissions related to the manufacture or use of these other goods and services (excluding infrastructures or other collective goods and services) over their entire lifetime.
The question of use in dependency often arises when the product (good or service) is not a final product but an intermediate product. Its use is then conditioned on the use of another product. This dependency is a vulnerability of the organisation which it must quantify.
Several intermediate products may be necessary before the final product. It is recommended to focus on the product(s) most significant with regard to the Use category: if the organisation sells steel to make a car body, itself sold to a car manufacturer: it indeed considers the car's fuel use.
Conversely, "at the end of the chain", it is not required to include public infrastructures and other collective goods or services (ports, roads, public services, etc.) even though the organisation is obviously dependent on them. This dependency may appear in theanalysis of risks and opportunities.
Examples and comparisons on use in responsibility and in dependency:
A few non-exhaustive examples are provided here to help organisations appropriate these concepts. As a reminder, and in summary:
-> in responsibility : it is the product (good or service) itself that consumes or emits during its use phase.
-> in dependency : the use of the product (good or service) is conditioned on a consumption or emission.
A company supplies meal trays to airlines
Use (consumption) of energy for the cold chain then cooking.
Use (consumption) of fuel for the entire aircraft
A company performs surface chemical treatments on certain parts of a car engine
/
Use (consumption) of fuel by vehicles equipped with these parts
A company that manufactures cars
Use (consumption) of fuel by the vehicles
/
A company carries out foundation sizing studies (for ski lift pylons)
Use (consumption) of material to manufacture the foundation
Use (consumption) of energy to operate the ski lift
A company that manufactures container ships
Use (consumption) of fuel by the container ship
/
A container shipping company (which transports containers)
/
Carbon intensity of the transported products
A company that manufactures car headlights
Use (consumption) of energy by the headlights to illuminate
Use (consumption) of fuel by vehicles equipped with these headlights
A company that markets advertising panels
Use (consumption) of energy by the panels (backlit for example)
Carbon intensity of the products being advertised
A company that installs electric vehicle charging stations
Use (consumption) of energy for the charges
/
This table does not serve as a general rule, and logical reasoning must be carried out case by case, following the recommendations of practical guides.
Focus on the use of financial investments made
This sub-category covers financial investments and equity holdings. It does not refer to the organisation's purchases (goods or services). The organisation accounts for this sub-category based on the Bilan Carbone® of the organisations or projects supported, or on the choice of economic sectors operating the assets.
⏳[WIP] ABC and its community will position themselves in more detail on emissions related to financial investments made.
Other accounting principles concerning several categories
Owner or tenant
In a Bilan Carbone®, emissions shall be accounted for even if the organisation is only a tenant of the premises or vehicles. In accordance with operational control, the notion of operation and use is to be retained.
In tools, it may be relevant to differentiate these two usages: either to better steer actions (the actions to be undertaken may differ depending on whether the asset is rented or owned), or because this leads to differences in exports (BEGES-R).
Inflation
If the organisation uses spend-based ratios, it may adjust these spend-based ratios according to the inflation that applies to its purchases or leases of goods and services.
If the organisation is able to calculate the specific inflation rate experienced by the product or service concerned between the date of creation of the EF and the date of the assessment, it shall use this calculated inflation rate. For example, an organisation that uses the same provider for its advertising campaigns every year, and observes a 10% inflation on that provider's rates (for the same service) between the year of EF creation and the current year should adjust the EF by this 10% inflation.
If the organisation is not able to calculate this specific inflation rate, it may rely on inflation measures of the different countries concerned, preferably by sector.
Digital
The carbon impact of digital within the Bilan Carbone® requires the aggregation of several sub-categories if it is to be treated as a single item by the organisation:
The " digital equipment " owned or leased are material goods, so they are accounted either in Input goods and materials if they are consumables (peripherals, etc.), or in combustion if they are capitalised assets (computers, printers, etc.)
The " digital usages " of the organisation:
If they involve an indirect impact (external servers, data processing and storage, data transport over networks, etc.), they are accounted for in Input services in the sub-category Digital usages.
However, if they involve direct energy consumption by the organisation (for example the electricity consumption of a computer), they are a priori already accounted for in the Energycategory, and must not be double-counted.
External "digital usages" induced by the organisation's activities (for example consultation on external users' terminals, beneficiaries or customers) are accounted for in the . These emissions are common within the Industrial Processes, Refrigeration Production and Other direct emissions subcategories. The organisation shall therefore be particularly careful to include these GHGs in its Bilan Carbone®. Several (non-exhaustive) examples of the GHGs concerned depending on the processes:category, like other products and services provided by the organisation.
Future packaging
The aggregation of the two sub-categories makes it possible to treat in a single go the manufacturing and end-of-life emissions of packaging:
Material destined for packaging, included in the Input goods and materials
Among the reasons why specific information on packaging is necessary, by individualising them within all incoming materials:
A packaging does not follow the same specifications as the product, and for the same product, the packaging may strongly depend on the transport modalities to be followed
The customer (or beneficiary) of the product or service generally does not expect the same of the packaging as of the product
Packaging is an operational responsibility distinct from that of the product, which generates specific information
Marketing and commercial constraints for packaging and product are not identical
The fate of thrown-away packaging can be apprehended statistically (since they will be discarded in many places), so it is possible to assign average emission factors for their end of life
Avoided and sequestered emissions
⏳[WIP] The Bilan Carbone® methodology does not deal with avoided emissions or sequestered emissions. It is recommended to rely on the avoided emissions calculation guide (Pillar B) and on the guide to building a carbon sequestration strategy (Pillar C). A future update of the Bilan Carbone® method will provide guidelines on the quantification of avoided emissions.
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