Appendix 5 - Specificities for local authorities and associations

What are the particularities of an organisation's Bilan Carbone® for local authorities and associations?

Why a dedicated annex for associations?

Appendix 5.1 - Specificities for associations

The associative sector must reconcile two imperatives: reducing the carbon impact of its activities while continuing its essential social utility in a low-carbon world. Although associations, like businesses, generate greenhouse gas (GHG) emissions, it is sometimes difficult for these actors, often engaged on ecological or social issues, to know their own carbon footprint.

Reducing emissions does not necessarily imply reducing associative activity, but optimising practices to reduce environmental impact, reduce dependencies on carbon-intensive activities, and thus minimise vulnerabilities and secure associative activities.

Associations' motivations for initiating a carbon accounting approach can be grouped into four main categories:

1

To meet stakeholders' expectations

Whether internal (responding to the internal aspirations of employees, volunteers, members or board members), or external (differentiating themselves to partners and beneficiaries of the association, meeting transparency needs for private or public funders, contributing to the environmental reporting of actors in the association's value chain).

2

To anticipate risks

Identify vulnerabilities related to the carbon footprint (dependence on fossil fuels, physical impacts), as well as risks and opportunities related to the transition to a low-carbon world (regulations, subsidies, reputation, etc.)

3

For coherence with the association's values

Bilan Carbone® helps to strengthen the association's raison d'être and its alignment with its convictions, and the feeling of "doing its part" at its scale for the ecological transition.

4

To benefit from a key indicator for an overall evaluation

The carbon indicator makes it possible to measure and guide action, to complement social and environmental evaluation approaches, and to reconcile social impact with respect for planetary boundaries.

These motivations reflect a pursuit of coherence, responsibility, and resilience, common to other types of organisations but adapted to associative specificities.

The specificities of associations make it essential to adapt the Bilan Carbone® approach to their operational and organisational realities:

• Limited resources : Associations often operate with limited funding, which constrains their ability to invest in complex tools or training. Implementing a carbon accounting approach therefore raises questions about mobilising internal resources, whether in terms of time, budget or skills. The small size of many associations further accentuates this challenge.

• Skills structuring: The dynamic of associations, which mixes volunteers and employees, gives rise to specific issues regarding the steering of the approach, the implementation of actions, and the transfer of skills. This situation raises the question of the association's progression in its maturity level.

• Boundaries and flow mapping : Mapping the activities of all actors (employees, volunteers, beneficiaries) is one of the specificities in the carbon accounting of associations.

• Diversity of activities: Associations' activities vary considerably, ranging from organising local events to managing international projects, with specific issues regarding access to data or identification of emission sources. Furthermore, associations' intervention sectors are varied (culture, sport, humanitarian, health, environment, education, etc.) and sometimes require cross-checking information from the corresponding sectoral guides.

• Diversity of profiles : Some small associations operate mainly thanks to volunteers (possible difficulties related to turnover of skills, informal governance or a lack of means to evaluate their impact). Others, composed mainly of salaried staff, resemble conventional companies (variable involvement of Boards of Directors). Associations organised around a very specific project sometimes face a lack of emission factors, while large national associations must manage a multiplicity of emission sources. Finally, network heads and advocacy associations must address specific issues related to their indirect impact.

• Social and environmental actions : Quantifying these positive contributions remains complex, and does not exempt from induced emissions.

• Data collection: Some cases are relatively specific: donation, recovery and reuse practices (monetary or material) are less traceable than conventional purchases, beneficiaries are more difficult to survey (health, social or humanitarian sectors), etc.

This annex is the result of reflections carried out with a Working Group on thecarbon footprint of associations, created specifically by ABC (Association for Low Carbon Transition) and the Tilt Movement. This Working Group brings together experts from the associative sphere, representative associations, carbon accounting experts and institutions.

The annex makes it possible to adapt thesteering of a Bilan Carbone® approach within an association. It aims to strengthen the shift to climate action in the associative sector by relying on an adapted and accessible methodology, collectively designed to meet the sector's specific challenges. It serves as a methodological reference for practical tools aligned with the realities and specificities of this sector. In addition, a sectoral approach of the General Carbon Plan helps to clarify the accounting phase by providing practical and concrete advice for quantifying an association's carbon emissions.

These methodological deliverables are aimed at associations under the 1901 law registered in France. If other public interest structures (such as foundations) or non-French associations wish to make use of thesectoral approach, they may do so, without any guarantee that this approach will fully suit them.

Why a dedicated annex for local authorities?

Appendix 5.2 - Specificities for local authorities