Bibliography
What are the external resources and references cited by the method?
The ABC and complementary resources to the Bilan Carbone®
ABC - Association for Low Carbon Transition
TheAssociation for Low Carbon Transition (ABC) – previously the Bilan Carbone Association – was created in 2011 by ADEME, French Public Agency for Ecological Transition and APCC, to carry and disseminate the Bilan Carbone® methodology. It provides organisations and citizens with tools and methods enabling them to succeed in defining and implementing their decarbonisation strategy. The ABC brings together more than 1000 organisations committed to the climate and leads a community of stakeholders around the challenges of low-carbon transition and, in particular, carbon accounting. Through its missions, the association aims to engage and train as many stakeholders (organisations and citizens) as possible on issues related to combating climate change.
🔗 To join: https://abc-transitionbascarbone.fr/agir/adherer-a-labc/
General Terms of Use
This new version of the Bilan Carbone® method can be viewed freely and at no cost. However, its use is conditional onmembership or an up-to-date licence with the ABC as a legal entity, thus ensuring an up-to-date version of the tools used to apply the method as well as various additional services (for more details, see the ABC website). Any organisation wishing to use the method or our tools must have at least one person trained in the Bilan Carbone® methodology by an accredited training organisation.
See the General Terms of Use.
Summary of the Working Group’s recommendations - method evolution
Between 2022 and 2024, the Association for Low Carbon Transition (ABC) set up a Working Group (WG) dedicated to the evolution of the Bilan Carbone® method, composed of:
The ABC team, including members of the board of directors
Recognised longstanding experts who contributed to previous working groups or demonstrated their skills
Subject-matter experts consulted on an ad hoc basis on specific topics
Experienced practitioners and representatives of the colleges among current-year members
After several months of reflection, the WG reached a consensus on the directions and developments to be incorporated into the method. The summary of the Working Group (WG) recommendations, published in early 2023, is accessible to members. Several rounds of WG review then followed to arrive at the current version.
🔗 For more information:https://abc-transitionbascarbone.fr/wp-content/uploads/2024/07/Notes_syntheseGT_finale.pdf
Training in the Bilan Carbone® method
The first essential step to handling the Bilan Carbone®, training provides the skills needed to use the Bilan Carbone® methodology and tools. For quality purposes, it is a prerequisite to accessing all up-to-date Bilan Carbone® tools.
🔗 For more information: https://abc-transitionbascarbone.fr/agir/se-former-au-bilan-carbone/
Bilan Carbone® tools
ABC provides tools enabling any organisation to account for all of its GHG emissions and thus become aware of its main emission categories and its energy vulnerability.
Two tools are available:
a SaaS software: BC+, allowing an online Bilan Carbone® to be conducted collaboratively and documenting each input
calculation spreadsheets (a master spreadsheet for converting activity data into CO2eq, creating charts and exporting to various formats such as ISO, GHG Protocol or French regulation, as well as optional utilities)
🔗 For more information: https://abc-transitionbascarbone.fr/agir/nos-solutions-et-outils/
Framework for bringing Bilan Carbone® tools into compliance
Since 2014, ABC has implemented an audit procedure to assess the compliance of carbon accounting tools with the Bilan Carbone® method. Tools that pass this audit may then present themselves as tools compliant with the Bilan Carbone® and are visible on the ABC website. Note, this compliance lasts three years, and ABC updates its site very regularly to ensure that tools recognised as compliant are indeed up to date.
🔗 For more information on the audit framework: https://abc-transitionbascarbone.fr/mise-en-conformite/
🔗 For more information on the list of compliant tools: https://abc-transitionbascarbone.fr/les-outils-conformes/
Overview of tools and methods available to organisations and territories
To meet the transition needs of our societies towards a low-carbon model, many tools and methodologies exist. It is sometimes difficult for project managers and decision-makers to find their way. In 2017, ABC published a first guide to methods and tools. In 2020, a second version supported by ADEME, French Public Agency for Ecological Transition was published, updated, expanded, and accompanied by typical pathways for transition actors, including in particular 19 technical fact sheets, 4 pathways for organisations and 2 overviews of territorial approaches.
🔗 Overview of tools and methods available to organisations and territories
These guides will be updated in the form of an overview to be published in the second half of 2024.
Bilan Carbone® Collage
The Bilan Carbone® Collage is a format that can be used during the Bilan Carbone® results presentation to raise employee awareness of the organisation’s impacts and to engage them around the actions to be implemented from the transition plan.
🔗 https://abc-transitionbascarbone.fr/fresque-du-bilan-carbone/
🔗 For more information: Bilan Carbone® Collage
Observatory of Carbon Accounting in France (OCCF)
The Observatory of Carbon Accounting in France (OCCF) is a joint initiative launched by the Association for Low Carbon Transition (ABC) and the Association of Professionals in Climate Consulting (APCC) in 2023.
The main objective of the OCCF is to create a comprehensive and high-quality database, bringing together anonymous and complete Bilan Carbone® or GHG Assessments (BEGES), to enable sectoral comparisons and facilitate the low-carbon transition of organisations.
🔗 For more information on the OCCF: https://observatoiredelacomptabilitecarbone.fr/
GHG assessment evaluation guide
Presents the method for evaluating a Bilan Carbone® as well as a Regulatory GHG Assessment. It details the principles, methodology and sequence of the assessment approach.
The evaluation of assessments makes it possible to ensure their reliability and transparency as well as the relevance of the established transition plans.
🔗 For more information: https://www.bilancarbone-evaluation.com/
Directory of ABC service providers and members
ABC offers a directory of providers trained and accredited to support a Bilan Carbone® approach, or its complementary resources (Bilan Carbone® Evaluation, Bilan Carbone® Collage, etc.)
🔗 For more information: https://abc-transitionbascarbone.fr/les-acteurs/annuaire-des-prestataires/
Introductory resources
Climate developments
IPCC Sixth Assessment Report (AR6)
The IPCC is the Intergovernmental Panel on Climate Change. It is an organisation bringing together 195 UN member states whose objective is to regularly provide an impartial overview of the most advanced scientific knowledge on climate. It brings together thousands of volunteer experts from around the world to assess, analyse and synthesise the many scientific studies on the subject. IPCC reports are at the heart of international climate negotiations.
Created in 1988 by the World Meteorological Organization (WMO) and the United Nations Environment Programme (UNEP), the IPCC has published six sets of reports on climate change at regular intervals.
The sixth and latest assessment report (AR6 or Sixth Assessment Report), finalised in 2023, is composed of three parts:
The physical science basis of climate change (August 2021)
Impacts, adaptation and vulnerability (February 2022)
Mitigation of climate change (April 2022).
It also includes the following “special” reports: “Special Report on Global Warming of 1.5°C” (2018), “Special Report on Climate Change and Land” (2019), “Special Report on the Ocean and Cryosphere in a Changing Climate” (2019).
With the 6th report, the SSP (Shared Socio-economic Pathways) scenarios replace the previously used RCP (Representative Concentration Pathways) scenarios. Five SSP scenarios are proposed. SSP2-4.5, equivalent to RCP8.5, being the most likely, represents the pace of emissions evolution without major variation (“business as usual,” i.e. a continuation of current emissions).
The reports are approved by the 195 UN member states. AR6 was approved on Sunday, 27 February 2022.
For more information, you can consult:
🔗 the summary for policymakers of the first part of the report, in French, via this link
🔗 the reports, via this link
🔗 a popularised summary of AR6 produced by the Shift Project
Introductory sources on the climate context
The introductory section condenses several bibliographic pieces of information whose sources are presented below:
2023 was the hottest year ever recorded.
The threshold of an average warming of more than 2° was symbolically crossed in one day in 2023
The CGDD, in a 2020 publication, highlighted that 6 out of 10 French people are affected by climate risk
Framework objectives at the European Union level: Climate action and the Green Deal
Framework objectives at the France level: the SNBC.
Quote from António Guterres, Secretary-General of the United Nations, 2021.
Limiting warming to +2° would require a reduction in global GHG emissions of 64% by 2050 and 84% to limit warming to +1.5°C.
Global warming estimated at +3.2° by 2100 by the High Council on Climate (HCC).
This estimate is associated with an uncertainty range for policy developments beyond 2030 from 2.2°C to 3.5°C. Warming could be reduced by about 0.4°C if all commitments submitted as nationally determined contributions (NDCs) to the United Nations are met, and by about 0.9°C if countries’ carbon neutrality commitments, many of which are unrealistic, are also fully achieved. Thus, even if all current 2030 commitments and countries’ carbon neutrality pledges were met, global warming would still exceed 2°C. Finally, considering the entire uncertainty range of the climate response, which adds to these values, the possibility of global warming of more than 4.0°C still cannot be ruled out.
The decline in gross emissions in France still needs to confirm its structural nature, as indicated by the High Council on Climate .
Kyoto Protocol
The Kyoto Protocol is an international agreement aimed at reducing greenhouse gas emissions and which adds to the United Nations Framework Convention on Climate Change (UNFCCC) whose participating countries meet once a year since 1995. It defines in particular the different GHGs to be taken into account within these reductions:
Carbon dioxide, CO₂
Methane, CH₄
Nitrous oxide, N₂O
Sulphur hexafluoride, SF₆
The hydrofluorocarbons, HFCs
The perfluorocarbons, PFCs
🔗 For more information, you can consult the text, in French, via this link.
Resources on Accounting
Other standards, norms and regulations for accounting for GHG emissions
ISO 14064-1: 2018
ISO 14064-1:2018 specifies guidelines, at the organisational level, for quantification and reporting of greenhouse gas emissions and removals. The standard serves as a reference for the main methods, particularly the French regulatory methodology.
The requirements described by this standard allow to:
define the boundaries of greenhouse gas emissions and removals
quantify these emissions and removals
identify actions aimed at improving greenhouse gas management.
ISO/TR 14069 provides application guidelines for the ISO 14064-1 standard. In particular, it describes the 23 emission categories of the GHG profile, divided between direct emissions and energy-related indirect emissions (mandatory within the framework of the standard) and other indirect (optional), and gives some accounting examples.
For more information, you can consult:
🔗 the fact sheet on ISO 14064-1, from the ABC overview of methods.
Regulatory method for conducting greenhouse gas emissions assessments (BEGES-R)
Article 75 of Law No. 2010-788 of 12 July 2010 on the national commitment to the environment (ENE) implemented a generalisation of greenhouse gas emissions assessments (that is to say the Regulatory GHG Assessment or BEGES-R) for:
Companies with more than 500 employees (250 in the overseas departments)
Local authorities with more than 50,000 inhabitants
Public institutions with more than 250 staff
State services.
The BEGES-R methodology aims to provide the elements necessary for developing the GHG profile, to be carried out every 4 years for private-law legal entities, and every 3 years for the State, local authorities and other public-law legal entities.
The method described is directly inspired by ISO 14064-1:2018 and was updated in 2022.
For more information, you can consult:
🔗 the national platform for publishing greenhouse gas emissions assessments by ADEME, French Public Agency for Ecological Transition.
🔗 the BEGES-R method
🔗 theDecree of 25 January 2016, relating to the IT platform for transmitting greenhouse gas emissions assessments
🔗 The place of the Bilan Carbone® in relation to the regulatory GHG Assessment.
🔗 the fact sheet on the regulatory GHG Assessment, from the ABC overview of methods.
Greenhouse Gas Protocol (GHG-P)
Created in 1998 by the World Resources Institute (WRI) and the World Business Council for Sustainable Development (170 companies), with the support of NGOs and governments, the GHG Protocol works with many stakeholders to build greenhouse gas (GHG) accounting and reporting standards and to promote their large-scale adoption.
The first GHG Protocol standard was published in 2001, and since then, the method has been used worldwide, notably for climate reporting, for example to the CDP.
For more information, you can consult:
🔗 the fact sheet on the GHG-P, from the ABC overview of methods.
Corporate Sustainability Reporting Directive (CSRD) and Ordinance No. 2023-1142 of 6 December 2023
Corporate Sustainability Reporting Directive. European directive setting new standards and obligations for non-financial reporting. It has been applicable since 1 January 2024.
TheOrdinance No. 2023-1142 of 6 December 2023 relating to the publication and certification of sustainability information and to the environmental, social and corporate governance obligations of commercial companies, in France. This is the transcription of the European directive into French law.
For more information, you can consult:
🔗 the text of the CSRD, via this link
🔗 the ordinance, via this link
🔗 the fact sheet on the CSRD, from the ABC overview of methods.
Diag Décarbon’action
Diag Décarbon’action is a scheme created and funded by Bpifrance, with methodological support from ABC and its community. The scheme helps finance the first Bilan Carbone® of microbusinesses, SMEs and certain mid-caps. The Bilan Carbone® will be carried out by an expert trained in the method, from a pool of preselected consultants.
Diag Décarbon’action is therefore not a new standard, norm, or regulation for carbon accounting, but a scheme that facilitates access to these approaches (notably Bilan Carbone®) while preserving its fundamental methodological principles.
🔗 For more information on the scheme: https://diag.bpifrance.fr/diag-decarbon-action
Other carbon accounting scales for GHG emissions
Product Carbon Footprint
In carbon accounting, we generally distinguish four main scales : territory, individual, product and organisation.
⏳[WIP] ABC and its community will position themselves on the adaptation of the principles of the Bilan Carbone® Organisation at the product and territory scales. Further reflections will be focused in 2025 on the Product footprint, and on the Territory footprint.
Initiatives exist. For example the proposal for a new climate indicator (SCAP) to assess the compatibility of products or services with the objectives of the Paris Agreements
⏳[WIP] A literature review is underway and will be proposed in 2024.
Individual Carbon Footprint (or personal carbon footprint)
In carbon accounting, we generally distinguish four main scales : territory, individual, product and organisation.
A reference method published by ABC frames the method for estimating an individual’s footprint in order to provide comprehensive and educational information on their climate contribution and levers for action.
🔗 For more information: https://www.empreinte-carbone-personnelle.com/
Territorial Carbon Footprint
In carbon accounting, we generally distinguish four main scales : territory, individual, product and organisation.
⏳[WIP] ABC and its community will position themselves on the adaptation of the principles of the Bilan Carbone® Organisation at the product and territory scales. Further reflections will be focused in 2025 on the Product footprint, and on the Territory footprint.
Initiatives exist.
⏳[WIP] A literature review is underway and will be proposed in 2024.
Net Zero Initiative: on induced, avoided and sequestered emissions
The Net Zero Initiative framework offers organisations a way to describe and organise their climate action in order to maximise their contribution to global carbon neutrality.
Each organisation is then encouraged to:
Assess its performance on these three pillars;
Set ambitious targets on these three pillars in parallel;
Manage them dynamically over time.
For more information, you can consult:
🔗 The NZI framework: https://www.net-zero-initiative.com/fr/referentiel
🔗 the Pillar B guide of the NZI
🔗 the Pillar C guide of the NZI
ADEME opinion on Carbon Neutrality
ADEME advises against aiming for arithmetic carbon neutrality at the scale of an organisation, and instead prioritising decarbonisation levers within the organisation’s boundary (induced emissions).
For more information:
Practical accounting guides
Sectoral works and guides
ADEME, French Public Agency for Ecological Transition and French professional federations have produced a series of sectoral guides, giving examples and advice on carbon accounting. They focus particularly on defining sources, sinks, types of gases, necessary data and calculation methods for each significant and/or relevant emitting category in the sector considered in order to optimise the implementation of the regulatory GHG Assessment. The guides are also representative of the sector based on feedback or good practices.
The sectoral guides are being updated, notably with public consultations. Updates will be posted progressively on ADEME’s website.
🔗 To consult the sectoral guides:https://bilans-ges.ademe.fr/ressources/approches-sectorielles
A complementary sector-specific tool dedicated to carbon stocks and flows in territories has also been created by ADEME with support from ABC.
🔗 To consult the tool:https://docs.datagir.ademe.fr/documentation-aldo/flux/methode-generale
General Carbon Plan
The General Carbon Plan is an operational reference guide led by ABC in partnership with APCC and based on the original idea of SAMI. This guide aims to provide a consensual answer to all practical questions concerning carbon accounting.
The General Carbon Plan currently covers the four main carbon accounting methodologies, which are:
The Bilan Carbone®
The Regulatory GHG Assessment
ISO 14064-1
The GHG Protocol
The General Carbon Plan is an evolving resource being modified by the ABC, so some parts of the resource may undergo significant changes, notably with the arrival of this new version of the method. Users of the resource can also report gaps or propose improvement ideas by joining the community Open Carbone Practice on Slack.
🔗 To consult the GCP: https://www.plancarbonegeneral.com/
Analytical Carbon Accounting
Analytical Carbon Accounting is a method for calculating the Greenhouse Gas (GHG) emissions on which the organisation depends. Analytical Carbon Accounting is a carbon accounting approach that produces a GHG Profile (and therefore indicators on the organisation's impact and dependence on GHG emissions) according to several customisable boundaries, based on the operational reality specific to each organisation.
It allows to:
build a Bilan Carbone® at different hierarchical levels, enabling each responsible person with the capacity to implement actions to monitor the impact of their decisions through the study of emissions at their level. The idea is therefore to break down the emissions profile by internal stakeholder (e.g.: business unit, team, site) to facilitate decision-making; and by external stakeholder (e.g.: customer, supplier) to facilitate the implementation of the transition plan (LCA, specific EF, supplier questionnaire, downstream study, etc.).
build the skeleton of the Bilan Carbone® according to the organisation's chart of accounts, at minimum for each boundary that the company supervises from a financial point of view for the purposes of cost optimisation or gains. Thus the organisation has the means to steer its decisions via a financial cost and a carbon cost.
These principles are compatible with the expectations of the Bilan Carbone® method. It is indeed possible to obtain a Bilan Carbone® by expressing the results (GHG profile and actions) with an “analytical” reading (according to analytical axes or categories). Analytical carbon accounting thus makes it possible to establish the organisation's Bilan Carbone® as a decision-making and impact, risk and opportunity assessment tool in the face of energy-climate challenges.
For more information, you can consult:
🔗 The references of the Bilan Carbone® method to analytical carbon accounting are based on the Analytical Carbon Accounting Guide, published at the initiative of Mobeetip
Specificities of the carbon footprint for associations
This is a dual resource adapted to associative specificities:
A sectoral approach of the General Carbon Plan : practical and concrete advice for accounting for an association's carbon emissions.
A appendix to the Bilan Carbone® : to adapt the management of a Bilan Carbone® approach within an association. Its ambition is to strengthen the transition to climate action in the associative sector by relying on an adapted and accessible methodology, collectively designed to meet the specific challenges of this sector.
This appendix is the result of reflections carried out with a Working Group on the carbon footprint of associations, created specifically by the ABC (Association for Low Carbon Transition) and the Tilt Movement. It constitutes a methodological reference for practical tools aligned with the realities and specificities of this sector.
This Working Group brings together experts from the associative sphere, pilot associations, carbon accounting experts and institutions.
These methodological deliverables are aimed at associations governed by the 1901 law registered in France. If other public-interest structures (such as foundations) or non-French associations wish to take up thesectoral approach, they can do so, without guarantee that this approach will fully suit them.
Resources on strategy and transition plan
Guide for the construction, implementation and monitoring of a transition plan from ADEME
This document provides methodological assistance to organisations wishing to establish transition plans. It focuses on transition plans covering actions to reduce direct and indirect GHG emissions related to an organisation's activities, as well as the drafting of a long-term strategic vision to transform those activities toward a low-carbon model.
This Guide is intended for organisations that have carried out the quantification of their GHG emissions as part of their GHG assessment and that wish to implement the associated transition plan.
This guide is project-management oriented, constituting an operational method recommending the steps to follow for the construction, implementation and monitoring of a transition plan. It is based on the analysis of reference documents on the subject, feedback from organisations and contributions from experts. Organisations are invited to draw inspiration from this guide, selecting the elements that seem most relevant with regard to their business challenges, motivations and maturity level.
For more information, you can consult:
🔗 The Guide for the construction, implementation and monitoring of a transition plan
🔗 Developing your transition plan on the GHG Assessment website
Quanti GES
The method for quantifying GHG emissions related to an action is a method developed by ADEME since 2014. It makes it possible to compare a “with action” scenario and a “without action” scenario at various key moments of the action, via analysis of a consequence tree and an accounting of GHGs using emission factors.
A version 3 was published in 2022, more robust and operational.
⏳[WIP] Regarding the link between the Project Footprint method and QuantiGES, a bibliographic review is underway and will be proposed in 2025.
For more information, you can consult:
🔗 Implementing your transition plan on the GHG Assessment website
ACT Step by Step or ACT Step by Step
ACT (Accelerate Climate Transition) Step-by-step is aimed at any company that wishes to build and implement an ambitious and concrete low-carbon strategy. The approach is divided into 5 main steps:
Diagnosis of the current situation
Determination of issues and challenges
Vision
New strategy
Construction of the action plan
ACT Step by Step is supported by a toolbox and practical guides. The ultimate objective being the implementation of a programme of actions that translates the strategy, as well as its monitoring and governance. The process covers all strategy themes, from governance issues to carbon performance indicators and targets.
For more information, you can consult:
🔗 The initiative's website https://actinitiative.org/
🔗 the sheet relating to ACT, from the ABC overview of methods.
ACT Evaluation or ACT Assessment
The ACT (Accelerate Climate Transition) method Assessment covers both aspects of carbon accounting: reporting and taking action. It is an extra-financial rating intended for the investors of the audited company aimed at assessing the company's position with respect to a sectoral “2°” trajectory. The method therefore relies heavily on the tools of the Science Based Targets.
The auditor therefore observes the company's past (actions already taken), its present (comparison with its sector of activity) and the projected future (planned actions). A three-part score evaluates the company's position with respect to its trajectory, the coherence of the various indicators and the auditor's confidence in the probable evolution of the score.
ACT sectoral frameworks also provide guidance on the actions to take to enter a “2°” trajectory: companies are thus encouraged to move to action.
For more information, you can consult:
🔗 The initiative's website https://actinitiative.org/
🔗 the sheet relating to ACT, from the ABC overview of methods.
Science Based Targets Initiative (SBT)
The SBT initiative is led by the CDP, the WRI and the World Wide Fund for Nature (WWF), with the support of theUnited Nations Global Compact (UNGC) and the coalition We Mean Business. This project aims to push companies to set reduction targets in line with IPCC recommendations, and in particular with scenarios limiting warming to 1.5°C and +2°C. Several tools are provided by the coalition so that each company can develop its targets in coherence with sectoral scenarios, particularly those of the International Energy Agency (IEA).
⏳[WIP] A literature review is underway and will be proposed in 2024.
National Low Carbon Strategy (SNBC)
⏳[WIP] A literature review is underway and will be proposed in 2024.
Resources on Communication
Communication charter for the tools
Carbon accounting as well as action to combat climate change and promote the low-carbon transition have become a real communication, image and positioning issue.
This charter proposes a consensus among its signatories on respect for communication principles around quality carbon accounting, embedded in an active contribution to the transition of our society towards a decarbonised model.
⏳[WIP] The ABC, its partners and its community are working on the development of two communication resources: a charter for private actors' communications on the Bilan Carbone®, and a communication guide on climate issues. All of these resources are in production. They will be made available between September and December 2024.
Communication guide on climate issues
Carbon accounting as well as action to combat climate change and promote the low-carbon transition have become a real communication, image and positioning issue.
This guide offers:
Definitions, wording elements and communication principles around quality carbon accounting, embedded in an active contribution to the transition of our society towards a decarbonised model.
Application advice on creating an environment conducive to good communication (non-exhaustive)
⏳[WIP] The ABC, its partners and its community are working on the development of two communication resources: a charter for private actors' communications on the Bilan Carbone®, and a communication guide on climate issues. All of these resources are in production. They will be made available between September and December 2024.
🔗 For more information: Bilan Carbone® communication guide
Other resources
CDP questionnaires and reports
The CDP is an NGO that runs an international reporting model for companies, cities, states and regions, via online questionnaires. Present in fifty countries around the world, the CDP offers a series of paid questionnaires, the responses to which are then analysed. Reports are regularly published from this data so that decision-makers worldwide (investors, buyers, etc.) can act accordingly.
The CDP questionnaire addresses scope 1 & 2 emissions, as well as scope 3 in a less in-depth manner. Other questions deal with governance, strategy (risk management, business and engagement with governments), the company's targets and initiatives in terms of emissions reduction and finally communication.
⏳[WIP] A literature review is underway and will be proposed in 2024.
Climate shadow
⏳In 2025 the ABC will publish a study on this concept and how it complements the Bilan Carbone®, with several examples (services, advertising, decarbonisation), drawing inspiration from and going beyond several works:
⏳These works have not yet been analysed by the ABC and do not engage the position of the association or its community.
Recommendations of the Task Force on Climate-related Financial Disclosures (TCFD)
The TCFD is a task force set up by the Financial Stability Board, company-oriented to develop voluntary reporting relevant to investors, linked to material risks.
Four main recommendations are highlighted: reporting should be usable by all organisations, include links to financial analysis, enable operational decisions and focus on analysis of risks and opportunities related to the transition to a low-carbon economy.
The TCFD was dissolved following the submission of its final report in October 2023. The Financial Stability Board asked the IFRS to take over the TCFD's missions.
Various TCFD recommendations are integrated within the identification of risks and opportunities of the Bilan Carbone® method.
⏳[WIP] A literature review is underway and will be proposed in 2024.
ISO/IEC 17029 and ISO 14066:2023
Conformity assessment — General principles and requirements for validation and verification bodies
The document sets out the requirements of these two activities as well as the definition of the validation/verification programme to be applied.
"Such a programme specifies definitions, principles, rules, processes and requirements applicable to the steps of the validation/verification process, as well as the competencies of validators/verifiers for a specific sector. Programmes can be legal frameworks, international, regional or national standards, global initiatives, sectoral applications as well as individual agreements with the clients of the validation/verification body."
"Validation and verification are differentiated according to the chronology of the statement being assessed. Validation applies to statements concerning a planned future use or a projected result (confirmation of plausibility), while verification applies to statements concerning events that have already occurred or results that have already been obtained (confirmation of truthfulness). "
The ISO standard 14066:2023 defines competency requirements for validation teams and verification teams of environmental information.
For more information, you can consult:
OCARA methodological guide
OCARA, standing for “Operational Climate Adaptation and Resilience Assessment”, is a guide that offers:
a detailed methodology for theanalysis of current climate resilience of a company
the main principles for analysing the future evolution of impact scenarios
the main principles for developing adaptation and resilience plans.
⏳[WIP] A literature review is underway and will be proposed in 2024.
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