Bibliography
What are the external resources and references cited by the method?
ABC and complementary resources to the Bilan Carbone®
ABC - Association for the Low-Carbon Transition
TheAssociation for the 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 organizations and citizens with tools and methods enabling them to succeed in defining and implementing their decarbonisation strategy. ABC brings together more than 1,000 organizations committed to the climate and leads a community of stakeholders around low-carbon transition issues, particularly carbon accounting. Through its missions, the association aims to mobilize and train as many stakeholders as possible (organizations and citizens) 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 is freely and openly available. However, its use is subject tomembership or an up-to-date licence with 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, consult the ABC website). Any organization wishing to use the method or our tools must have at least one person trained in the Bilan Carbone® methodology by an accredited training body.
See the General Terms of Use.
Summary of the Working Group recommendations - method evolution
Between 2022 and 2024, the Association for the 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
Recognized long-standing experts, who contributed to previous working groups or demonstrated their expertise
Thematic experts consulted on an ad hoc basis on specific topics
Experienced practitioners and representatives of colleges among the members for the current year
After several months of reflection, the WG reached a consensus on the orientations and developments to be integrated into the method. The summary of the Working Group (WG) recommendations, published in early 2023, is accessible to members. Several rounds of WG reviews then followed, leading to the current version.
🔗 For more information:https://abc-transitionbascarbone.fr/wp-content/uploads/2024/07/Notes_syntheseGT_finale.pdf
Training on the Bilan Carbone® method
A first essential step to handle the Bilan Carbone®, the training provides the skills necessary to use the methodology and Bilan Carbone® tools. For quality purposes, it is a prerequisite to access 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 organization 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, collaborative Bilan Carbone® to be carried out, documenting each entry
calculation spreadsheets (a master spreadsheet for converting activity data into CO2eq, creating charts and exporting to different formats: ISO, GHG Protocol or French regulation, as well as optional utilities)
🔗 For more information: https://abc-transitionbascarbone.fr/agir/nos-solutions-et-outils/
Compliance framework for Bilan Carbone® tools
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 “ Bilan Carbone® compliant tools ” and are visible on ABC’s website. Note, this compliance lasts three years, and ABC updates its website very regularly to ensure that tools recognized 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/
Panorama of tools and methods available to organizations and territories
To meet the transition needs of our societies towards a low-carbon model, many tools and methodologies exist. It can sometimes be difficult for project managers and decision-makers to find their way. In 2017, ABC published a first guide of 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 stakeholders, including notably 19 technical sheets, 4 pathways for organizations and 2 panoramas of territorial approaches.
🔗 Panorama of tools and methods available to organizations and territories
These guides will be updated in the form of a panorama to be published in the second half of 2024.
Bilan Carbone® Workshop
The Bilan Carbone® Workshop is a format that can be used during the results presentation phase of a Bilan Carbone® to raise employees’ awareness of the organization’s impacts and mobilize them around the actions to be implemented from the transition plan.
🔗 https://abc-transitionbascarbone.fr/fresque-du-bilan-carbone/
🔗 For more information: Bilan Carbone® Workshop
Observatory of Carbon Accounting in France (OCCF)
The Observatory of Carbon Accounting in France (OCCF) is a joint initiative launched by the Association for the 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, 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 organizations.
🔗 For more information on the OCCF: https://observatoiredelacomptabilitecarbone.fr/
Guide to evaluating GHG assessments
Presents the evaluation method for a Bilan Carbone® as well as a Regulatory GHG Assessment. It details the principles, methodology, and the steps of the assessment process.
The evaluation of assessments helps 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’s service providers and members
ABC offers a directory of trained and accredited service providers to support a Bilan Carbone® approach, or its complementary resources (Bilan Carbone® Evaluation, Bilan Carbone® Workshop, 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 organization bringing together 195 UN member states with the objective of regularly providing an unbiased state of the art of the most advanced scientific knowledge on climate. It brings together thousands of volunteer experts from around the world to assess, analyze, and synthesize 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 rounds of reports on climate change at regular intervals.
The sixth and latest assessment report (AR6 or Sixth Assessment Report), finalized 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 scenarios (Shared Socio-economic Pathways) replace the previously used RCP scenarios (Representative Concentration Pathways). 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., continuation of current emissions).
The reports are approved by the 195 UN member states. AR6 was approved on Sunday, February 27, 2022.
For more information, you can consult:
🔗 the summary for policymakers of the first part of the report, in French, by following this link
🔗 the reports, by following this link
🔗 an outreach 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
CGDD, in a 2020 publication, highlighted that 6 out of 10 French people are affected by climate risk
Framework objectives at the European Union scale: Climate action and the Green Deal
Framework objectives at the scale of France: 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°.
Global warming estimated at +3.2° by 2100 by the High Council on Climate (HCC).
This estimate is associated with a range of uncertainty on policy developments beyond 2030 ranging from 2.2°C to 3.5°C. Warming could be reduced by about 0.4°C if all commitments submitted under 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 commitments were met, global warming would still exceed 2°C. Finally, considering the full range of uncertainty in 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 must still assert 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 complements the United Nations Framework Convention on Climate Change (UNFCCC), whose participating countries meet once a year since 1995. It notably defines the different GHGs to be taken into account for these reductions:
Carbon dioxide, CO₂
Methane, CH₄
Nitrous oxide, N₂O
Sulfur hexafluoride, SF₆
The hydrofluorocarbons, HFCs
The perfluorocarbons, PFCs
🔗 For more information, you can consult the text, in French, by following this link.
Resources on Accounting
Other standards, norms and regulations for accounting GHG emissions
ISO 14064-1:2018
ISO 14064-1:2018 specifies guidelines, at the organizational level, for the 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 you to:
define the boundaries of greenhouse gas emissions and removals
quantify these emissions and removals
identify actions to improve greenhouse gas management.
ISO/TR 14069 provides application guidelines for the ISO 14064-1 standard. It notably describes the 23 emission categories of the GHG profile, divided between direct emissions and indirect energy-related emissions (mandatory under the standard) and other indirect ones (optional), and gives some accounting examples.
For more information, you can consult:
🔗 the fact sheet on ISO 14064-1, from ABC’s methods panorama.
Regulatory method for conducting greenhouse gas emissions assessments (BEGES-R)
Article 75 of Law No. 2010-788 of July 12, 2010 on national commitment for the environment (ENE) established the generalization of greenhouse gas emissions assessments (that is, 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 to develop 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 described method 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 January 25, 2016, relating to the IT platform for the transmission of greenhouse gas emissions assessments
🔗 The place of the Bilan Carbone® with regard to the regulatory GHG Assessment.
🔗 the fact sheet on the regulatory GHG Assessment, from ABC’s methods panorama.
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 standards for greenhouse gas (GHG) accounting and reporting 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 ABC’s methods panorama.
Corporate Sustainability Reporting Directive (CSRD) and Ordinance No. 2023-1142 of December 6, 2023
Corporate Sustainability Reporting Directive. European directive setting new non-financial reporting standards and obligations. It has been applicable since January 1, 2024.
TheOrdinance No. 2023-1142 of December 6, 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 transposition of the European directive into French law.
For more information, you can consult:
🔗 the text of the CSRD, by following this link
🔗 the ordinance, by following this link
🔗 the fact sheet on the CSRD, from ABC’s methods panorama.
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® for very small businesses, 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 in 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 scales for accounting GHG emissions
Carbon Footprint of a Product
In carbon accounting, we generally distinguish four main scales : territory, individual, product and organization.
⏳[WIP] The ABC and its community will position themselves on adapting the principles of the Bilan Carbone® Organisation to product- and territory-level scales. Further reflections will focus in 2025 on Product footprint and 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.
Carbon Footprint of an Individual (or personal carbon footprint)
In carbon accounting, we generally distinguish four main scales : territory, individual, product and organization.
A reference method published by ABC frames the estimation method of 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/
Carbon Footprint of a Territory
In carbon accounting, we generally distinguish four main scales : territory, individual, product and organization.
⏳[WIP] The ABC and its community will position themselves on adapting the principles of the Bilan Carbone® Organisation to product- and territory-level scales. Further reflections will focus in 2025 on Product footprint and 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 organizations a way to describe and organize their climate action to maximize their contribution to global carbon neutrality.
Each organization 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 NZI
🔗 the Pillar C guide of NZI
ADEME’s opinion on Carbon Neutrality
ADEME advises against aiming for arithmetic carbon neutrality at the scale of an organization, and instead prioritizing decarbonization levers within the organization’s boundary (induced emissions).
For more information:
Practical accounting guides
Sectoral work and guides
ADEME, French Public Agency for Ecological Transition and French professional federations have produced a series of sectoral guides, providing examples and advice on carbon accounting. They particularly aim to define 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 optimize the implementation of the regulatory GHG Assessment. The guides are also representative of the sector based on feedback or best practices.
The sectoral guides are being updated, including public consultations. Updates will be posted online progressively on ADEME’s website.
🔗 To consult the sectoral guides:https://bilans-ges.ademe.fr/ressources/approches-sectorielles
A complementary sectoral tool dedicated to the carbon stocks and flows of 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 (PCG)
The General Carbon Plan is an operational reference guide led by ABC in partnership with APCC and based on SAMI’s original idea. This guide aims to provide a consensual answer to all practical questions related to 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 that is being modified by the ABC; some parts of the resource may therefore 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 organization depends. Analytical Carbon Accounting is a carbon accounting approach that produces a GHG Profile (and thus indicators on the organization's impact and dependence on GHG emissions) according to several customizable boundaries, based on the operational reality specific to each organization.
It allows to:
build a Bilan Carbone® at different hierarchical levels, allowing each responsible person able to implement actions to track 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 implementation of the transition plan (LCA, specific EF, supplier questionnaire, downstream study, etc.).
build the framework of the Bilan Carbone® according to the organisation's chart of accounts, at a minimum for each boundary that the company supervises from a financial perspective for the purposes of cost optimisation or gains. Thus the organization has the means to steer its decision-making through 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 a so-called “analytical” reading (according to analytical axes or categories). Analytical carbon accounting therefore makes it possible to establish the organization's Bilan Carbone® as a decision-making tool and for studying impacts, risks and opportunities with respect to energy-climate issues.
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
Specifics of the carbon footprint for associations
This is a dual resource adapted to the specificities of associations:
A sectoral approach of the General Carbon Plan : practical and concrete advice for accounting for an association's carbon emissions.
A annex to the Bilan Carbone® : to adapt the management of a Bilan Carbone® approach within an association. Its ambition is to strengthen the move 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 annex is the result of reflections carried out with a Working Group on the carbon footprint of associations, created specifically by the ABC (Association for the 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 intended for associations under 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, without guarantee that this approach will fully suit them.
Resources on strategy and transition planning
Guide for building, implementing and monitoring a transition plan from ADEME
This document provides methodological assistance to organizations wishing to set up transition plans. It focuses on transition plans covering actions to reduce direct and indirect GHG emissions related to an organization's activities, as well as the outline of a long-term strategic vision to transform these activities toward a low-carbon model.
This Guide is intended for organizations that have quantified their GHG emissions as part of their GHG assessment and 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 analysis of reference documents on the subject, feedback from organizations and contributions from experts. Organizations are invited to draw inspiration from this guide, selecting the elements that seem most relevant in view of their business issues, motivations and level of maturity.
For more information, you can consult:
🔗 The Guide for building, implementing and monitoring 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 allows comparison of a “with action” scenario and a “without action” scenario, at various key moments of the action, through analysis of a consequence tree and an accounting of GHGs using emission factors.
Version 3 was published in 2022, more robust and operational.
⏳[WIP] Regarding the link between the Project Footprint method and QuantiGES, a literature 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 wants to build and implement an ambitious and concrete low-carbon strategy. The approach is divided into 5 major steps:
Diagnosis of the current situation
Determination of issues and challenges
Vision
New strategy
Building the action plan
ACT Step by Step relies on a toolbox and practical guides. The final objective being the implementation of an action program that deploys the strategy, as well as its monitoring and governance. The process covers all themes of strategy, 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 ABC’s methods panorama.
ACT Evaluation or ACT Assessment
The ACT method (Accelerate Climate Transition) Assessment covers the two aspects of carbon accounting: reporting and taking action. It is an extra-financial rating intended for investors in the audited company aimed at evaluating the company's position with respect to a sectoral “2°” trajectory. The method therefore relies heavily on the tools of 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 assesses the company's position with respect to its trajectory, the coherence of the different indicators and the auditor's confidence in the likely evolution of the score.
The ACT sectoral frameworks similarly provide guidance on actions to take to enter a “2°” trajectory: companies are thus encouraged to act.
For more information, you can consult:
🔗 The initiative's website https://actinitiative.org/
🔗 the sheet relating to ACT, from ABC’s methods panorama.
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 the IPCC's 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 support the low-carbon transition have become a real communication, image and stance issue.
This charter proposes a consensus among its signatories regarding respect for communication principles around quality carbon accounting, embedded in an active contribution to the transition of our society toward a decarbonized 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 being produced. 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 support the low-carbon transition have become a real communication, image and stance issue.
This guide offers:
Definitions, messaging elements and communication principles around quality carbon accounting, embedded in an active contribution to the transition of our society toward a decarbonized 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 being produced. 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 operates an international reporting model, aimed at companies, cities, states and regions, via online questionnaires. Present in fifty countries worldwide, the CDP offers a series of paid questionnaires, the responses to which are then analyzed. Reports are regularly published from this data so that decision-makers in the world (investors, purchasers, etc.) can act accordingly.
The CDP questionnaire deals with 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 reduction targets and initiatives, 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, decarbonization), drawing inspiration from and going beyond several works:
⏳These works have not yet been analysed by the ABC and do not in any way commit the position of the association and its community.
Recommendations of the Task Force on Climate-related Financial Disclosures (TCFD)
The TCFD is a task force established by the Financial Stability Board, business-oriented to develop voluntary reporting relevant to investors, linked to material risks.
Four main recommendations are highlighted: reporting should be usable by all organizations, include links with financial analysis, enable operational decisions and focus on the 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 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 concerns statements about events that have already occurred or results that have already been achieved (confirmation of truth). "
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, 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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