Annex 5.1 - Specificities for associations
What are the particularities of the Bilan Carbone® for a typical association?
The Bilan Carbone® method is expressed according to 3 maturity levels and sets requirements adapted to the resources and needs of each maturity level.
The Bilan Carbone® method recommends following the Initial Level for a typical association.
The annex below aims to give an overview of the specificities and recommended adaptations for the Bilan Carbone® of an association. The criteria are simply recalled here, each requirement having been previously detailed in the method via a dedicated subsection.
Governance
Hierarchical involvement: criterion A1
ℹ️ Criterion A1: A coordinator is appointed internally. He or she leads the process and is responsible for the development, implementation and monitoring of the transition plan. More details here.
Specificities and recommended adaptations for an association:
This criterion does apply to associations, but must take into account the particularities of this type of structure. Associations, often small in size and with limited resources, also have specific governance involving employees, elected officials, and volunteers. Thus, to ensure an effective Bilan Carbone® process, it is recommended to organize a dedicated team within the association, according to its capacity:
Ideally:
A Working Group (WG) internal composed of active volunteers and/or employees of the association. These voluntary stakeholders integrate according to their level of familiarization with carbon issues.
One or more coordinators within this WG
A member of the Board of Directors (BoD) as a reference
Alternatively:
The association can rely on an outsourced resource trained in the Bilan Carbone®. This can be the association's chartered accountant if trained, or a carbon consultant.
An coordinator internal to the association
A member of the Board of Directors (BoD) as a reference
This underlines the necessary adaptation to the structural particularities and available resources for an association.
Organization training: criterion B1
ℹ️ Criterion B1: The person or team operationally in charge of the assessment (internal or external) is trained in the Bilan Carbone® method. More details here.
Specificities and recommended adaptations for an association:
For associations, this criterion is applicable if the designated coordinator (see Criterion A1) already has training in the Bilan Carbone® method. If this is not the case, the association can call on a qualified external resource to carry out this assessment, or train internally the coordinator who leads the process.
In the case of internal training, two options are possible:
Ideally:
Full training module : it enables acquisition of the necessary skills to carry out a Bilan Carbone® autonomously and completely.
Alternatively:
Simplified module : it enables a more accessible skills upgrade to carry out a self assessment or self-diagnosis, called simplified carbon footprint. The module is structured into chapters that must be followed at each step of the process to ensure continuous progression.
Whatever the choice, two preliminary modules are recommended
Upstream awareness module on carbon & climate issues, as a prerequisite.
Introductory module to the implications of the above trainings. It allows to assess expectations and the level of commitment required for the training in relation to the resources available within the association. It can serve as a filter on the motivation and ability of learners to engage in in-depth or simplified training.
⏳[WIP] ABC and its training partners are working to offer this set of new training modules, financially covered for associative actors, corresponding to the different parts of the Bilan Carbone® process, and aimed at different types of transition actors.
Tool conformity: criterion C1
ℹ️ Criterion C1: The Bilan Carbone® is carried out with ABC tools (Bilan Carbone® software or spreadsheet) or, failing that, by a tool compliant with the Bilan Carbone® method. More details here.
Specificities and recommended adaptations for an association:
⏳[WIP] ABC and its partners are working to provide access to the Bilan Carbone® software, specific to associations (both on the methodological specificities mentioned in this annex and on a use of the tool adapted to associative actors).
Renewal of the Bilan Carbone®: criterion D1
ℹ️ Criterion D1: Renewal takes place at least every 4 years. More details here.
Specificities and recommended adaptations for an association:
For associations with limited resources, it is important to recall that the philosophy of the Bilan Carbone® recommends prioritizing the allocation of these resources to the implementation of concrete actions rather than to too frequent renewals of the complete analysis. Monitoring results remains essential; it can be done through a small number of well-chosen indicators (see Criterion S1), in order to adjust actions according to results. Some partial recalculations may be relevant to measure the evolution of the most significant emissions.
ℹ️ Recommended practice for associations: it is advisable to be accompanied by a service provider for their first Bilan Carbone® (linked to criterion A1). This provider plays a facilitator role during the process, allowing the association to become familiar with the method while benefiting from operational support. It is then recommended to follow a training at the end of the process aimed at making the association autonomous (linked to criterion B1). The association can then internalize the process when renewing its Bilan Carbone® (linked to criterion D1).
Boundary
Operational boundary: criterion E1
ℹ️ Criterion E1: The assessment must take into account all direct emissions and between 80% and 100% of the organization's indirect emissions. More details here.
Specificities and recommended adaptations for an association:
For an association, compliance with the boundary defined by criterion E1 is essential, with particular attention paid to indirect emissions. These often constitute the largest share of an associative actor's emissions.
The emission category nomenclature remains identical. In addition, in order to refine the analysis and facilitate the identification of action levers, it is recommended to subdivide the boundary into three sub-categories:
Internal Boundary: sources of emissions generated by activities specific to the association, including those of employees.
Volunteers Boundary: sources of emissions related to the activities of the association's elected officials and volunteers.
Beneficiaries Boundary: sources of emissions related to the beneficiaries of the association's services.
🔎 The emission category nomenclature is suitable for all types of organizations, including associations. It is possible to customize the terminology of categories for better understanding within the association. For example, for the category "Travel by people", the sub-categories can be adapted as follows:
Home-work travel ≈ Travel of employees and volunteers between their home and the association.
Business travel ≈ Travel of employees and volunteers within the framework of associative activities.
Visitor travel ≈ Travel of visitors and beneficiaries.
Identification of emission sources: criterion F1
ℹ️ Criterion F1: Identification of emission sources must be carried out via a flow mapping. More details here.
Specificities and recommended adaptations for an association:
In coherence with the operational boundary defined in criterion E1, the emission category nomenclature remains identical. To facilitate the identification of the association's emission sources, some common examples of associative activities are given below:
Energy category: many associations consume energy, for electricity or heating, or other needs in their premises and sites.
Other direct emissions category: some associations have air conditioning or refrigeration equipment that may generate refrigerant leaks. Some associative activities, notably agricultural ones (reintegration farms, AMAP, shared gardens, agroecology associations, etc.) can generate direct emissions. Industrial activities (solidarity garages, bicycle repair workshops, fablabs, food manufacturing sites, composting sites, etc.) can also have process-related emissions (chemical reactions, leaks of special gases).
Inputs goods and materials category: many associations use material inputs (purchases, donations, loans, provisions), whether raw materials or finished products. These can be new or second-hand (reused, reconditioned, repaired, recycled). Food intended for staff meals also falls into this category.
Inputs services category: many associations rely on external services (contracts, skills sponsorship, etc.). The association's digital uses also fall into this category.
Freight category: some associative activities generate flows of goods transport, particularly for the import of Inputs goods and materials. Less frequently internal transport of goods between several sites of the association, or delivery to beneficiaries
Travel category: many associative activities involve travel by people. Notably staff (employees, elected officials, volunteers) between their home and the association, or in the context of their associative activities. Many associative activities also involve flows of travel by visitors or beneficiaries (for events, cultural, sports, social, solidarity activities, etc.)
Direct waste category: many associative activities generate waste that is collected and treated.
Fixed assets category: many associative activities use fixed assets (buildings, vehicles, IT equipment) by their staff (employees, elected officials, volunteers).
Use category: many associations that have beneficiaries provide goods (re-use centers, donations of food products, medical equipment, etc.) or services (courses, activities, network animation, etc.), which constitute a source of emissions linked to use.
End-of-life category: the few associations that distribute material goods anticipate in this category the end-of-life treatment of these goods.
⏳[WIP] For information, an example diagram of a flow mapping adapted for an association will be inserted here soon.
Identification of physical and transition risks: criterion G1
ℹ️ Criterion G1: The organisation identifies the different risks related to climate change (physical risks, transition risks). More details here.
Specificities and recommended adaptations for an association:
The association can rely in annex on a list of potential physical and transition risks that may affect their activities and mission, while identifying opportunities to reduce their vulnerability:
Physical risks : Some associations, particularly those with infrastructure or equipment, could be exposed to risks related to climatic hazards (flooding, heatwaves, storms). It is therefore crucial to anticipate them to ensure continuity of activities and the protection of beneficiaries, volunteers and material resources.
Transition risks : The transition to a low-carbon model can also represent challenges for associations. This includes managing the costs and resources needed to adapt their practices. However, it can also represent opportunities to strengthen their social and environmental commitment, attract new partners or benefit from conditional financial support.
As part of the Stakeholder engagement, a time for debate and exchange on these risks and the association's vulnerabilities can be organized.
While it is therefore not required to analyze exhaustively the specific risks related to the association's activities, three reflections are a priority for associations:
Analyze the association's economic vulnerabilities concerning its dependence on funding. For this, it can quantify the share represented by financial donations, grants or other funding in the association's budget. Then qualify their origin by typology (local authorities, state, corporate foundations, …) and by sector (sector at risk, sector with high carbon impact, sector with low carbon impact, etc.). This will allow considering this indicator alongside the Bilan Carbone® to address funding issues.
Analyze the association's vulnerabilities concerning its dependence on fossil fuels. For this, it can look at the share that fossil fuels represent in its Bilan Carbone®, then rely on a simulation of hydrocarbon availability.
Associations that animate a network of actors (advocacy, facilitation, etc.) in a given sector may also be interested in the impact of their influence or dependence on the activities of network members. Some transition risks relate to network leaders with respect to the associations they support and the messages they carry.
Criterion G1 helps feed the action plan in response to these risks and opportunities.
Stakeholder engagement
Targets of Stakeholder engagement: criterion H1
ℹ️ Criterion H1: The Stakeholder engagement targets at least the organization's internal stakeholders, i.e. the project team, staff and management. More details here.
Specificities and recommended adaptations for an association:
Regarding the project team and management: in accordance with criterion A1, this refers to the association's internal stakeholders who have been involved in the process: internal working group, voluntary stakeholders, coordinator and reference elected official.
Regarding internal staff: in an associative context, internal staff refers not only to employees but also to interested volunteers of the association.
Stakeholder engagement messages: criterion I1
ℹ️ Criterion I1: The following Stakeholder engagement phases: awareness and popularization, empowerment, reporting and communication, occur at least once during the process. More details here.
Specificities and recommended adaptations for an association:
It is recommended to adapt messages to the associative context, to align with values, functioning and the diversity of profiles involved:
Awareness and popularization : beyond awareness messages on carbon & climate issues, it is essential to recall that associative actors are often committed to ecological or social justice issues, and that it can be difficult for them to realize that they also have a carbon impact. Awareness must emphasize that reducing GHG emissions does not mean reducing the associative activity itself — which remains fundamental for society — but rather optimizing practices to minimize environmental impact.
Empowerment : messages specifying everyone's roles in moving to action must be adapted according to different profiles (elected officials, volunteers, beneficiaries, employees), and to the leeway of each within the association.
Coconstruction (optional for the Initial Level): although this phase is optional, it is often pertinent to involve volunteers, employees, and beneficiaries in the coconstruction of the transition plan. This pool of stakeholders is generally aligned with the association's values and willing to co-create solutions.
Reporting and communication : This phase remains generally identical to standard recommendations, ensuring however that internal communication is well adapted to the association's stakeholders, and favoring messages that make sense in the associative context.
⏳[WIP] ABC and its partners are working to propose in 2025 guidelines on the quantification of avoided and sequestered emissions, which would notably allow better valuation of associative actions, alongside induced emissions.
Stakeholder engagement steps: criterion J1
ℹ️ Criterion J1: At least one Stakeholder engagement action takes place during the launch steps of the process, the intermediate reporting and the synthesis of the process. More details here.
Specificities and recommended adaptations for an association:
There is no specific adaptation for an association regarding the number of Stakeholder engagement actions or the steps concerned. Thus, three Stakeholder engagement actions are to be carried out during the process to involve stakeholders in the process and then in the implementation of actions. Two additional actions are optional: one at the start of data collection, one in the coconstruction of the transition plan.
ℹ️ The organisation of Stakeholder engagement must articulate criteria H1, I1 and J1 coherently (targets, messages, and steps). The order and format of engagement remain flexible. For an association, it is nevertheless common and recommended to follow the following indicative order:
Awareness & popularization of carbon & climate issues: at the launch of the process, aimed at the project team and the reference elected official. Details.
Reporting & communication: during the reporting of the GHG profile, to the project team and the reference elected official Details.
Reporting & communication of results, and empowerment around actions: in the synthesis of the process, for interested internal staff. Details.
Accounting
ℹ️ The criteria of the Bilan Carbone® method related to the accounting step are designed in a generalist manner and apply to all organisations, regardless of their size, sector of activity or profile, thus including associations.
The Bilan Carbone® method does not aim to make explicit the particular calculations or conventions specific to different sectors or organisational profiles. To find practical and key application advice, the association can rely on the General Carbon Plan, which notably offers a sectoral approach dedicated to the associative sector.
Data collection method: criterion K1
ℹ️ Criterion K1: All activity data collection methods are accepted. More details here.
Specificities and recommended adaptations for an association:
⏳[WIP] There are different types of activity data : actual, extrapolated, statistical or approximate. To allow access to extrapolated or statistical data, ABC and its partners are currently working to facilitate data sharing and pooling between associations using the method. This initiative aims to provide associations with access to data more representative of their sector.
Monetary ratios: criterion L1
ℹ️ Criterion L1: The share of emissions calculated via emission factors using monetary ratios (specific and non-specific) is reported. The use of non-specific monetary ratios is justified. More details here.
Specificities and recommended adaptations for an association:
The requirements of criterion L1 apply to associations in the same way as for other organisations, without particular adaptation. The association must be aware of the limits of monetary ratios.
Uncertainties: criterion M1
ℹ️ Criterion M1: The organisation must qualify and quantify uncertainties for all direct emissions and significant indirect emissions of the Bilan Carbone®. The organisation determines uncertainty by assigning a score to each relevant activity data and emission factor. More details here.
Specificities and recommended adaptations for an association:
The requirements of criterion M1 apply to associations in the same way as for other organisations, without particular adaptation.
Emissions profile: criterion N1
ℹ️ Criterion N1: The emissions profile is presented at least according to the Bilan Carbone® nomenclature. More details here.
Specificities and recommended adaptations for an association:
In connection with criteria E1 and F1, which recommend adapting the operational boundary to the associative profile, it is also relevant to present the association's emissions profile according to an adapted nomenclature, in addition to the standard Bilan Carbone® nomenclature. Thus, for the presentation of results, it is interesting to distinguish certain categories specific to associative functioning, such as emissions related to volunteers, to beneficiaries, and to the association's day-to-day operations. This approach offers an operational view of the contributions of each type of stakeholder to the association's overall emissions.
Transition Plan
Visions and objectives: criterion O1
ℹ️ Criterion O1: The organisation's vision is defined by a medium and long term objective (time horizon 2030 and 2050), expressed in absolute value, and coherent with the national strategy. More details here.
Specificities and recommended adaptations for an association:
To build this objective:
As a general rule, it is recommended for associations in France to define an objective coherent with the overall objective of the SNBC, namely:
Reduce GHG emissions by 40% between 1990 and 2030.
Divide GHG emissions by 6 between 1990 and 2050. (coherence with the SNBC objectives)
If the association's activity is comparable to a specific sector of the SNBC (transport, buildings, agriculture, forest - wood, industry, energy production, or waste management), it can rely on the sectoral orientations of the SNBC. It can also rely on sectoral standards such as SBT.
For associations outside France, the relevant national objectives should be used.
Projecting a reduction objective allows the association to grasp the transformations necessary to move towards a low-carbon society.
Action plan: criterion P1
ℹ️ Criterion P1: The transition plan contains immediate actions, priority actions and process improvement actions. More details here.
Specificities and recommended adaptations for an association:
For a first action plan, it is recommended to provide around ten action sheets operational. This allows finding a balance between realism and effectiveness, concentrating efforts on the real implementation of actions rather than on a plan too extensive that would risk remaining theoretical.
⏳[WIP] It is relevant to propose and select actions based on feedback from actions already implemented by other associations. For this, ABC and its partners are currently working to facilitate the sharing and pooling of action ideas among associations using the method. This initiative aims to provide feedback adapted and representative of the associative sector.
Quantification of actions: criterion Q1
ℹ️ Criterion Q1: A global emissions reduction potential of the transition plan is evaluated quantitatively. The impacts of action implementation are evaluated qualitatively. More details here.
Specificities and recommended adaptations for an association:
The quantification of reduction potential compares emissions of the baseline scenario and of the scenario where the action is implemented. Several recommendations:
Quantitative estimation: For the overall reduction potential, it is advisable to identify the actions with the greatest emissions reduction potential, as these actions will provide the correct order of magnitude of the expected reduction volume. Additionally, it is recommended to use an approach by major categories of actions, by aggregating expected impacts on key emission profile categories (for example: travel, energy, inputs). An approximate but representative method may suffice to effectively guide priorities.
Qualitative evaluation: Other qualitative indicators are not negligible, notably available resources (human, financial and material means). They allow prioritizing certain actions when their quantification is more complex (actions with indirect but structuring impacts, or with low reduction potential but mobilizing, etc.)
Feedback: As part of the shared feedback between associations (see Criterion P1), it is useful to draw inspiration from reduction potentials already observed for similar actions implemented by other associative structures.
Integration of co-benefits: Associations, often engaged on social and environmental themes, can integrate the co-benefits of actions in their evaluation (for example: increased awareness of beneficiaries, improved working conditions, cost reduction). This allows demonstrating added value beyond the sole reduction of emissions.
Low-carbon trajectory: criterion R1
ℹ️ Criterion R1: The quantification of reduction potential allows building a bottom-up trajectory over 3-4 years, i.e. the period of renewal of the assessment. It justifies achieving a short-term objective (horizon of the next assessment) consistent with the overall objective. More details here.
Specificities and recommended adaptations for an association:
The requirements of criterion R1 apply to associations in the same way as for other organisations, without particular adaptation. Concretely, this consists of tracing a trajectory over the next 4 years, based on the quantification of estimated emission reductions according to criterion Q1, and on the implementation periods of actions.
Monitoring: criterion S1
ℹ️ Criterion S1: Monitoring and implementation indicators for actions are defined. Monitoring of performance indicators (significant emissions) between each renewal of the process is not imposed. More details here.
Specificities and recommended adaptations for an association:
These indicators are concrete tools for associations, useful not only to assess progress but also to valorize actions taken and their results, both internally and externally. They can be mobilized to:
Inspire and motivate internal teams (employees, volunteers, BoD members).
Strengthen credibility and transparency with external stakeholders (partners, funders, beneficiaries).
Finally, indicators and feedback can enrich the shared action base among associations using the method, as mentioned in criterion P1.
It is nevertheless essential to identify in advance the resource persons responsible for monitoring the indicators. These people, often from the core of actors involved from the start of the process (see criterion A1), can include the internal coordinator, a dedicated employee, or engaged long-term volunteers. To ensure continuity, it is advisable to refer occasionally to the reference elected official of the board of directors, particularly in case of frequent rotation among volunteers.
ℹ️ It is essential for an association to engage in concrete actions to reduce greenhouse gas (GHG) emissions. However, other impact indicators that associations have on society and the planet should not be overlooked. The carbon indicator should be considered alongside these other issues so that associations do not focus exclusively on the carbon footprint, but have an overall view of their positive and negative impacts.
The association can refer to theAnnex 7 - Opening to other impact indicators.
[WIP] ABC and its partners are working to propose in 2025 guidelines on the quantification of avoided and sequestered emissions, which would notably allow better valuation of associative actions, alongside induced emissions. Other work will feed discussions on issues related to planetary limits, in order to ensure a more global and coherent approach to the environmental impact of associative actions.
Results presentation
Deliverables: criterion T1
ℹ️ Criterion T1: All deliverables of the Bilan Carbone® approach are presented to the organisation. The evaluation of these deliverables is voluntary. The GHG profile is submitted anonymously to theOCCF. More details here.
Specificities and recommended adaptations for an association:
The presentation of the Bilan Carbone® deliverables shall be carried out internally by the people involved in the approach (see criterion A1). These deliverables gather all the information necessary to document the results, choices and assumptions made. They are archived by the association to ensure their accessibility and preservation.
It is particularly important, in an associative context where volunteers may succeed each other frequently, to anticipate the continuity of the approach. This requires a rigorous handover of skills based on an additional deliverable : a handover document, which records the choices made throughout the approach (methodological choices, decisions on actions, etc.).
⏳[WIP] This handover document may be structured using a predefined template (for example a form), allowing homogeneity in the information transmitted. Current reflections on Bilan Carbone® tools are studying the feasibility of automatic extractions of this information, thus simplifying the management of results tracking, reassessments, and information handovers.
The publication of the results (anonymous or not) is useful to contribute to public knowledge in carbon accounting, notably within the associative sector.
⏳[WIP] For this purpose, in addition to the OCCF, an initiative is currently working to facilitate the sharing and pooling of results among associations using the method. This aims to provide feedback adapted to and representative of the associative sector.
Theevaluation of the Bilan Carbone® approach by an independent third party is not necessarily useful or recommended for an association, but it is possible.
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