Bibliography
What are the external resources and references cited by the method?

The ABC and complementary resources to Bilan Carbone®
ABC - Association for Low Carbon Transition
TheAssociation for Low Carbon Transition (ABC) – formerly the Association Bilan Carbone – was created in 2011 by ADEME and APCC to support 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. ABC brings together more than 1,000 organisations committed to the climate and fosters a community of actors around the issues of the low-carbon transition and, more particularly, carbon accounting. Through its missions, the association aims to stakeholder engagement and train as many actors (organisations and citizens) as possible on the issues related to combating climate change.
🔗 To join: https://abc-transitionbascarbone.fr/agir/adherer-a-labc/
Terms and Conditions of Use
This new version of the Bilan Carbone® method is available to consult freely and at no cost. However, its use is conditional onmembership or a current licence with ABC as a legal entity, thereby 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 authorised training body.
See the Terms and Conditions of Use.
Summary of the Working Group's recommendations - method evolution
Between 2022 and 2024, the Association for Low Carbon Transition (ABC) established 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 historical experts who contributed to previous working groups or demonstrated their expertise
Thematic experts consulted occasionally on specific topics
Experienced experimenters and representatives of the membership colleges among the current year’s members
After several months of reflection, the WG reached a consensus on the directions and developments necessary to integrate into the method. The summary of the Working Group's (WG) recommendations, published in early 2023, is accessible to members. Several phases 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 on the Bilan Carbone® method
A vital first step to handling the Bilan Carbone®, training provides the skills necessary to use the Bilan Carbone® methodology and tools. For quality purposes, it is a prerequisite for 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 its GHG emissions and thus become aware of its main emission categories and its energy vulnerability.
Two tools are available:
a SaaS software: BC+, enabling the completion of a Bilan Carbone® online, collaboratively and documenting each entry
calculation spreadsheets (a master spreadsheet for converting activity data into CO2eq, producing charts and exporting to various ISO, GHG Protocol or French regulation formats, 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 conformity of carbon accounting tools with the Bilan Carbone® method. Tools that pass this audit may then present themselves as “ tools compliant with Bilan Carbone® ” and are visible on ABC's website. Note that this conformity lasts three years, and ABC regularly updates its site to ensure that recognised compliant tools are 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 can sometimes be difficult for project officers and decision-makers to navigate them. ABC published in 2017 a first guide to methods and tools. In 2020 a second version was published with the support of ADEME, updated, expanded, and accompanied by typical pathways for transition actors, including notably 19 technical fact sheets, 4 pathways for organisations and 2 overviews of territorial approaches.
These guides have been updated in the form of an overview published at 2024 : 🔗 https://www.panorama-comptabilitecarbone.com/
🔗For more information (2020 version): Overview of tools and methods available to organisations and territories
Bilan Carbone® Collage
The Bilan Carbone® Collage is a format usable during the presentation phase of the Bilan Carbone® to raise employees' awareness of the organisation's impacts and to stakeholder engagement around the actions to be implemented arising 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 OCCF's main objective is to create a comprehensive, high-quality database gathering anonymous and complete Bilan Carbone® or GHG Assessments (BEGES) to allow sectoral comparisons and facilitate organisations’ low-carbon transition.
🔗 For more information on the OCCF: https://observatoiredelacomptabilitecarbone.fr/
Guide for the evaluation of GHG assessments
Presents the evaluation method for a Bilan Carbone® as well as for a Regulatory GHG Assessment. It details the principles, methodology and conduct of the assessment process for the assessments.
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 providers and members
ABC provides a directory of trained and authorised providers able to support a Bilan Carbone® process, 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 changes
Sixth Assessment Report (AR6) of the IPCC
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 state of the art of the most advanced scientific knowledge on climate. It gathers thousands of volunteer experts worldwide to assess, analyse and synthesise the many scientific studies on the subject. The 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 most recent 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 rate of emissions evolution without major variation ("business as usual", that is the 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, by following this link
🔗 the reports, by following this link
🔗 a popularised summary of AR6 produced by the Shift Project
Introductory sources on the climate context
The introductory section condenses several bibliographic informations whose sources are presented below:
2023 was the hottest year ever recorded.
The threshold of an average warming of more than 2°C was symbolically crossed on one day in 2023
The CGDD, in a 2020 publication, highlighted that 6 out of 10 French people are concerned by climate risk
Framework objectives at the European Union level: Climate action and the Green Deal
Framework objectives at the France level: the SNBC.
Quotation from António Guterres, Secretary-General of the United Nations, 2021.
Limiting warming to +2°C 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°C by 2100 by the High Council on Climate (HCC).
This estimate is associated with a range of uncertainty on 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 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 and countries' carbon neutrality commitments were met, global warming would still exceed 2°C. Finally, considering the full range of uncertainty on the climate response, which adds to these values, the possibility of global warming of more than 4.0°C cannot yet be excluded.
The decline in gross emissions in France still needs to assert its structural nature, as indicated by the High Council on Climate .
Kyoto Protocol
The Kyoto Protocol is an international agreement aiming to reduce greenhouse gas emissions and which complements the United Nations Framework Convention on Climate Change (UNFCCC), whose participating countries have met 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
Sulphur hexafluoride, SF₆
The hydrofluorocarbons, HFCs
The perfluorocarbons, PFCs
🔗 For more information, you can consult the text, in French, by following this link.
Accounting Resources
Other standards, norms and regulations for accounting GHG emissions
ISO 14064-1 : 2018
ISO 14064-1:2018 specifies guidance at the organisational level for the quantification and reporting of greenhouse gas emissions and removals. The standard serves as a reference for the main methods, notably the French regulatory methodology.
The requirements described by this standard make it possible to:
define emission and removal boundaries for greenhouse gases
quantify these emissions and removals
identify actions aimed at improving greenhouse gas management.
ISO/TR 14069 provides application guidance for ISO 14064-1. It describes in particular the 23 emission categories of the GHG profile, divided between direct emissions and indirect energy-related emissions (mandatory under the standard) and other indirect emissions (optional), and gives some accounting examples.
For more information, you can consult:
🔗 the fact sheet related to ISO 14064-1, from ABC's panorama of methods.
Regulatory method for the preparation of greenhouse gas emission assessments (BEGES-R)
Article 75 of Law No. 2010-788 of 12 July 2010 on the national commitment for the environment (ENE) established the generalisation of greenhouse gas emission assessments (that is the Regulatory GHG Assessment or BEGES-R) for:
Companies with more than 500 employees (250 in overseas departments)
Local authorities with more than 50,000 inhabitants
Public establishments with more than 250 staff
State services.
The BEGES-R methodology aims to provide the necessary elements for the development of the GHG profile, to be carried out every 4 years for private legal entities, and every 3 years for the State, local authorities and other public 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 the publication of greenhouse gas emission assessments by ADEME.
🔗 the BEGES-R method
🔗 theDecree of 25 January 2016, relating to the IT platform for the transmission of greenhouse gas emission assessments
🔗 The place of the Bilan Carbone® with respect to the Regulatory GHG Assessment.
🔗 the fact sheet related to the Regulatory GHG Assessment, from ABC's panorama 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 actors to build accounting and reporting standards for greenhouse gases (GHGs) and to promote their wide 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 CDP.
For more information, you can consult:
🔗 the fact sheet related to the GHG-P, from ABC's panorama of methods.
Corporate Sustainability Reporting Directive (CSRD) and Decree No. 2023-1142 of 6 December 2023
Corporate Sustainability Reporting Directive. European directive setting new non-financial reporting standards and obligations. It has been applicable since 1 January 2024.
Thedecree 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. It is the transposition into French law of the European directive.
For more information, you can consult:
🔗 the CSRD text, by following this link
🔗 the decree, by following this link
🔗 the fact sheet related to the CSRD, from ABC's panorama of methods.
Diag Décarbon'action
The 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 enterprises (VSEs), small and medium-sized enterprises (SMEs) and certain intermediate-sized enterprises (ISEs). The Bilan Carbone® will be carried out by an expert trained in the method, drawn 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 processes (notably Bilan Carbone®) while retaining its fundamental methodological principles.
🔗 For more information on the scheme: https://diag.bpifrance.fr/diag-decarbon-action
Other scales of GHG accounting
Product Carbon Footprint
In the context of carbon accounting, four main scales are generally distinguished : territory, individual, product and organisation. .
⏳[WIP] ABC and its community will position themselves on the adaptation of the Bilan Carbone® Organisation principles to the product and territory scales. Future reflections will focus on the Product footprint and 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 bibliographic review is underway and will be available soon.
Individual Carbon Footprint (or personal carbon footprint)
In the context of carbon accounting, four main scales are generally distinguished : territory, individual, product and organisation. .
A reference method published by ABC frames the method for estimating an individual's footprint to provide exhaustive and educational information on their climate contribution and levers for action.
🔗 For more information: https://www.empreinte-carbone-personnelle.com/
Territory Carbon Footprint
In the context of carbon accounting, four main scales are generally distinguished : territory, individual, product and organisation. .
⏳[WIP] ABC and its community will position themselves on the adaptation of the Bilan Carbone® Organisation principles to the product and territory scales. Future reflections will focus on the Product footprint and the Territory footprint.
Initiatives exist.
⏳[WIP] A bibliographic review is underway and will be available soon.
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:
Evaluate its performance on these three pillars;
Set ambitious objectives 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's opinion on Carbon Neutrality
ADEME invites not to aim for an arithmetic carbon neutrality at the scale of an organisation, but to prioritise decarbonisation levers within the organisation's boundary (induced emissions).
For more information:
Practical accounting guides
Sectoral works and guides
ADEME and French professional federations have produced a series of sectoral guides, providing examples and advice on carbon accounting. They focus particularly on defining sources, sinks, gas types, necessary data and calculation methods for each significant and/or relevant emitting category of the sector concerned in order to optimise the preparation of Regulatory GHG Assessments. The guides are also representative of the sector based on feedback or best practices.
The sectoral guides are being updated with public consultations. Updates will be progressively published on ADEME's website.
🔗 To consult the sectoral guides:https://bilans-ges.ademe.fr/ressources/approches-sectorielles
A complementary sectoral tool dedicated to territorial carbon stocks and flows has also been created by ADEME with ABC's support.
🔗 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 the original idea of SAMI. This guide aims to provide consensual answers 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 that is being revised by 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 may also report gaps or propose improvement ideas by joining the Open Carbone Practice community on Slack.
🔗 To consult the PCG: https://www.plancarbonegeneral.com/
Analytical Carbon Accounting
Analytical Carbon Accounting is a method of calculating the greenhouse gas (GHG) emissions on which an organisation depends. Analytical Carbon Accounting is a carbon accounting that produces a GHG Profile (and therefore indicators on the organisation's impact and dependence on GHG emissions) according to several customisable boundaries, reflecting the operational reality specific to each organisation.
It enables:
the construction of a Bilan Carbone® at different hierarchical levels, allowing each responsible person able 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 emission profile by internal stakeholder (for example: business unit, team, site) to facilitate decision-making; and by external stakeholder (for example: client, supplier) to facilitate the implementation of the transition plan (LCA, specific EF, supplier questionnaire, downstream study, etc.).
the construction of the Bilan Carbone® skeleton according to the organisation's chart of accounts, at least for each boundary that the company supervises from a financial perspective for cost optimisation or gains. Thus the organisation 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 an "analytical" reading (according to analytical axes or categories). Analytical carbon accounting thus enables the organisation's Bilan Carbone® to be established as a decision-making and impact, risk and opportunity study tool in relation to energy and 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
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 an association's carbon emissions.
A appendix to the Bilan Carbone® : to adapt the management of a Bilan Carbone® process within an association. It aims 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 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, partner associations, carbon accounting experts and institutions.

These methodological deliverables are intended for associations under the 1901 law registered in France. If other structures of public interest (such as foundations) or non-French associations wish to take up thesectoral approach, they may 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 by 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 outline of a long-term strategic vision to transform these activities towards a low-carbon model.
This Guide is aimed at organisations 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 the analysis of reference documents on the subject, feedback from organisations and expert contributions. Organisations are invited to draw inspiration from this guide, selecting the elements that seem most relevant in light of their business issues, 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 allows comparison of a "with action" scenario and a "without action" scenario at various key moments of the action, via analysis of a consequence tree and 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 presented soon.
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 wishing 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
Construction of the action plan
ACT Step by Step relies on a toolbox and practical guides. The ultimate objective is the implementation of an action programme that translates the strategy, as well as its monitoring and governance. The process covers all strategy topics, from governance issues to indicators and carbon performance targets.
For more information, you can consult:
🔗 The initiative's website https://actinitiative.org/
🔗 the fact sheet related to ACT, from ABC's panorama of methods.
ACT Evaluation or ACT Assessment
The ACT (Accelerate Climate Transition) method Evaluation covers the two aspects of carbon accounting: reporting and moving to action. It is an extra-financial rating intended for investors in the audited company aimed at assessing the company's position relative to a sectoral "2°" trajectory. The method therefore strongly relies on tools from the Science Based Targets.
The auditor therefore observes the company's past (actions already taken), its present (comparison with its sector) and the projected future (planned actions). A three-part score evaluates the company's position relative to its trajectory, the coherence of the different indicators and the auditor's confidence in the likely evolution of the score.
ACT's sectoral frameworks likewise provide guidance on the actions to take to enter a "2°" trajectory: companies are thus encouraged to take action.
For more information, you can consult:
🔗 The initiative's website https://actinitiative.org/
🔗 the fact sheet related to ACT, from ABC's panorama of methods.
Science Based Targets Initiative (SBT)
The SBT initiative is led by CDP, 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 aligned 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 line with sectoral scenarios, notably those of the International Energy Agency (IEA).
⏳[WIP] A bibliographic review is underway and will be available soon.
National Low Carbon Strategy (SNBC)
⏳[WIP] A bibliographic review is underway and will be available soon.
Resources on Communication
Communication charter for tools
Carbon accounting as well as action to combat climate change and in favour of the low-carbon transition have become a real issue for communication, image and stance.
This charter proposes a consensus among its signatories regarding respect for communication principles around quality carbon accounting, forming part of an active contribution to society's transition towards a decarbonised model.
Communication guide on climate issues
Carbon accounting as well as action to combat climate change and in favour of the low-carbon transition have become a real issue for communication, image and stance.
This guide offers:
Definitions, messaging elements and communication principles around quality carbon accounting, embedded in an active contribution to our society's transition to a decarbonised model.
Application advice on creating an environment conducive to effective communication (non-exhaustive)
Other resources
CDP questionnaires and reports
CDP is an NGO that operates an international reporting model for companies, cities, states and regions via online questionnaires. Present in fifty countries, CDP offers a series of paid questionnaires, the responses to which are then analysed. Reports are regularly published from these data so that global decision-makers (investors, buyers, etc.) can act accordingly.
The CDP questionnaire deals with scope 1 & 2 emissions, as well as scope 3 in a less detailed manner. Other questions address governance, strategy (risk management, business and engagement with governments), company objectives and initiatives in terms of emission reductions and finally communication.
⏳[WIP] A bibliographic review is underway and will be available soon.
Climate shadow
⏳ABC will soon publish a study on this concept and how it complements Bilan Carbone®, with several examples (services, advertising, decarbonisation), drawing on and going further than several works:
⏳These works have not yet been analysed by ABC and do not engage 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 set up by the Financial Stability Board, business-oriented to develop voluntary and relevant reporting for investors, related to material risks.
Four main recommendations are put forward: reporting should be usable by all organisations, include links with financial analysis, enable operational decisions and focus on analysing risks and opportunities related to the transition to a low-carbon economy.
TCFD dissolved following the submission of its final report in October 2023. The Financial Stability Board asked IFRS to take over TCFD's missions.
Various TCFD recommendations are integrated within the identification of risks and opportunities of the Bilan Carbone® method.
⏳[WIP] A bibliographic review is underway and will be available soon.
ISO/IEC 17029 and ISO 14066:2023
Conformity assessment — General principles and requirements for validation and verification bodies
The document sets out the requirements for 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 may 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 outcome (confirmation of plausibility), whereas verification relates to statements concerning events that have already occurred or results that have already been obtained (confirmation of truthfulness)." "
The ISO 14066:2023 standard defines the competence requirements for validation teams and verification teams of environmental information.
For more information, you can consult:
OCARA methodological guide
OCARA, which stands 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 future changes in impact scenarios
the main principles for developing adaptation and resilience plans.
⏳[WIP] A bibliographic review is underway and will be available soon.
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