# Appendix 5.1 - Specific features for associations The Bilan Carbone® method is expressed according to 3 [maturity levels](https://www.bilancarbone-methode.com/methode-bilan-carbone-r-en/1-framework-for-the-approach/1.1-define-your-bilan-carbone-r-maturity-level) and sets out requirements adapted to the resources and needs of each maturity level. {% hint style="success" %} The Bilan Carbone® method recommends following the [Beginner level](https://www.bilancarbone-methode.com/methode-bilan-carbone-r-en/1-framework-for-the-approach/1.1-define-your-bilan-carbone-r-maturity-level#niveau-initial-un-premier-bilan-carbone-r) **for a typical organisation such as an association.** {% endhint %} The annex below aims to provide an overview **of the specificities and recommended adaptations** for the Bilan Carbone® of an association. The criteria are simply recalled here, each requirement being previously detailed in the method via a dedicated sub-section. ## Governance
Hierarchical involvement: criterion A1 :information\_source: Criterion A1: A coordinator is appointed internally. They shall lead the approach and shall be responsible for the development, implementation and monitoring of the transition plan. [More details here.](https://www.bilancarbone-methode.com/methode-bilan-carbone-r-en/1-framework-for-the-approach/1.2-define-the-management-of-the-bilan-carbone-r-approach#exigences-relatives-au-pilotage-du-bilan-carbone-r) **Specificities and recommended adaptations for an association:** This criterion does apply to associations, but shall take into account the particularities of this type of structure. Associations, often small and with limited resources, also have a specific governance involving employees, elected officials and volunteers. Thus, to ensure an effective Bilan Carbone®, it is recommended to organise a dedicated team within the association, according to its capacity: 1. Ideally: * A **Working Group** (WG) internal, made up of active volunteers and/or employees of the association. These voluntary stakeholders integrate according to their level of familiarity with carbon issues. * One or several **coordinators** within this WG * A member of the **Board of Directors** (BoD) as a referent 2. Alternatively: * The association may rely on an **outsourced resource** trained in the Bilan Carbone®. This may be the association's chartered accountant if trained, or a carbon expert consultant. * An **coordinator** internal to the association * A member of the **Board of Directors** (BoD) as a referent This underlines the necessary adaptation to structural particularities and the resources available to an association.
Training of the organisation: criterion B1 :information\_source: Criterion B1: The person or team operationally responsible for the assessment (internal or external) shall be trained in the Bilan Carbone® method. [More details here.](https://www.bilancarbone-methode.com/methode-bilan-carbone-r-en/1-framework-for-the-approach/1.2-define-the-management-of-the-bilan-carbone-r-approach#exigences-relatives-au-pilotage-du-bilan-carbone-r) **Specificities and recommended adaptations for an association:** For associations, this criterion is applicable if the designated coordinator (see Criterion A1) already has training in the Bilan Carbone® method. If this is not the case, the association should call on a qualified external resource to carry out this assessment, or train internally the coordinator who shall lead the approach. In the case of internal training, two options are possible: 1. Ideally: * **Full training module** : it enables acquiring the necessary skills to carry out a Bilan Carbone® autonomously and comprehensively. 2. Alternatively: * **Simplified module** : it allows a more accessible skills development to carry out a self assessment or self-diagnosis, called [simplified carbon footprint](https://www.bilancarbone-methode.com/methode-bilan-carbone-r-en/appendices/appendices/appendix-9-resources-for-stakeholder-engagement/bilan-carbone-r-communication-guide). The module is structured into chapters that must be followed at each stage of the approach to ensure continuous progress. Whatever the choice, two preliminary modules are recommended * Awareness-raising module upstream on carbon & climate issues, as a prerequisite. * Introductory module to the implications of the above trainings. It allows evaluating expectations and the level of engagement necessary for the training, relative to the resources available within the association. It can serve as a filter for the motivation and capacity of learners to commit to an in-depth or simplified training. ⏳\[[WIP](https://www.bilancarbone-methode.com/#structures-des-informations-specifiques)] The ABC and its training partners are working to offer this set of [new training modules](https://www.bilancarbone-methode.com/methode-bilan-carbone-r-en/training-and-application-tools-for-the-method/trainings-on-the-bilan-carbone-r-method), financially covered for associative actors, corresponding to the different parts of the Bilan Carbone® approach, and aimed at different types of transition actors.
Tool compliance: criterion C1 :information\_source: Criterion C1: The Bilan Carbone® shall be carried out with ABC tools (Bilan Carbone® software or spreadsheet), or, failing that, by a tool compliant with the Bilan Carbone® method. [More details here.](https://www.bilancarbone-methode.com/methode-bilan-carbone-r-en/1-framework-for-the-approach/1.2-define-the-management-of-the-bilan-carbone-r-approach#exigences-relatives-au-pilotage-du-bilan-carbone-r) **Specificities and recommended adaptations for an association:** ⏳\[[WIP](https://www.bilancarbone-methode.com/#structures-des-informations-specifiques)] The ABC and its partners are working to provide access to the [Bilan Carbone® software](https://www.bilancarbone-methode.com/methode-bilan-carbone-r-en/training-and-application-tools-for-the-method/bilan-carbone-r-tools-spreadsheets-and-software), specific to associations (both regarding the methodological specificities mentioned in this annex, and regarding a use of the tool adapted to associative actors).
Renewal of the Bilan Carbone®: criterion D1 :information\_source: Criterion D1: Renewal shall take place at least every 4 years. [More details here.](https://www.bilancarbone-methode.com/methode-bilan-carbone-r-en/1-framework-for-the-approach/1.2-define-the-management-of-the-bilan-carbone-r-approach#exigences-relatives-au-pilotage-du-bilan-carbone-r) **Specificities and recommended adaptations for an association:** For associations with limited resources, it is important to recall that the philosophy of the Bilan Carbone® recommends prioritising the allocation of these resources to the implementation of concrete actions rather than to too frequent renewal of the full analysis. Monitoring of results remains essential; it can be done via a small number of well-chosen indicators (see Criterion S1), in order to adjust actions according to results. Some partial recalculations may be pertinent to measure the evolution of the most significant emissions.
:information\_source: Recommended practice for associations: it is advised to be supported by a service provider for their first Bilan Carbone® (in connection with Criterion A1). This provider plays a facilitator role during the approach, allowing the association to familiarise itself with the method while benefiting from operational support. It is then recommended to follow training at the end of the approach aimed at making it autonomous (in connection with Criterion B1). The association can then internalise the approach when renewing its Bilan Carbone® (in connection with Criterion D1). ## Boundary
Operational boundary: criterion E1 :information\_source: Criterion E1: The assessment shall take into account all direct emissions and between 80% and 100% of the organisation's indirect emissions. [More details here.](https://www.bilancarbone-methode.com/2-perimetre-de-la-demarche/2.4-perimetre-operationnel#exigences-relatives-au-perimetre-operationnel) **Specificities and recommended adaptations for an association:** For an association, compliance with the boundary defined by Criterion E1 is essential, with particular attention paid to indirect emissions. These often constitute the largest share of an associative actor's emissions. * The [nomenclature of emission categories](https://www.bilancarbone-methode.com/2-perimetre-de-la-demarche/2.4-perimetre-operationnel#nomenclature-des-postes-demissions) remains identical. In addition to this, in order to refine the analysis and facilitate the identification of levers for action, it is advisable to subdivide the boundary into three sub-categories: * Internal Boundary: source of emissions generated by the association's own activities, including those of employees. * Volunteers Boundary: source of emissions related to the activities of the association's elected officials and volunteers. * Beneficiaries Boundary: source of emissions related to the beneficiaries of the association's services. 🔎 The [nomenclature of emission categories](https://www.bilancarbone-methode.com/2-perimetre-de-la-demarche/2.4-perimetre-operationnel#nomenclature-des-postes-demissions) is suitable for all types of organisations, including associations. It is possible to personalise the terminology of the categories for better understanding within the association. For example, for the category "Travel of people", the subcategories can be adapted as follows: * Home-to-work commutes ≈ Travel of employees and volunteers between their home and the association. * Business travel ≈ Travel of employees and volunteers in the context of associative activities. * Visitor travel ≈ Travel of visitors and beneficiaries.
Identification of emission sources: criterion F1 :information\_source: Criterion F1: Identification of emission sources shall be carried out via a mapping of flows. [More details here.](https://www.bilancarbone-methode.com/2-perimetre-de-la-demarche/2.4-perimetre-operationnel#exigences-relatives-a-la-cartographie-des-sources-demissions) **Specificities and recommended adaptations for an association:** In coherence with the operational boundary defined in Criterion E1, the [nomenclature of emission categories](https://www.bilancarbone-methode.com/2-perimetre-de-la-demarche/2.4-perimetre-operationnel#nomenclature-des-postes-demissions) remains identical. To facilitate identification of the association's emission sources, some common examples of associative activities are given below: * Energy category: many associations consume energy, for electricity or heating, or other needs in their premises and sites. * Other direct emissions category: some associations own air conditioning or refrigeration equipment, which may generate refrigerant fluid leaks. Some associative activities, notably agricultural ones (reintegration farms, AMAP, community gardens, agroecology associations, etc.), can generate direct emissions. Industrial activities (community garages, bike repair workshops, fablabs, food manufacturing sites, composting sites, etc.) can also have emissions related to processes (chemical reactions, leaks of special gases). * Inputs goods and materials category: many associations use material inputs (purchases, donations, loans, provisions), whether raw materials or finished products. These can be new or second-hand (reused, refurbished, repaired, recycled). Food intended for staff meals also falls into this category. * Inputs services category: many associations rely on external services (contracts, skills-based sponsorship, etc.). The association's digital usages also fall into this category. * Freight category: some associative activities generate flows of goods transport, particularly for the importation of Inputs goods and materials. More rarely internal transport of goods between several association sites, or delivery to beneficiaries. * Travel category: many associative activities involve people travel. Notably staff (employees, elected officials, volunteers) between their home and the association, or within the framework of their associative activities. Many associative activities also involve flows of travel by visitors or beneficiaries (for events, cultural, sporting, social, solidarity activities, etc.). * Direct waste category: many associative activities generate waste that is collected and treated. * Fixed assets category: many associative activities use fixed assets (buildings, vehicles, IT equipment) by their staff (employees, elected officials, volunteers). * Use category: many associations that have beneficiaries provide goods (reuse centres, donations of food products, medical equipment, etc.), or services (courses, activities, network facilitation, etc.), which constitutes a source of emissions linked to use. * End-of-life category: The few associations that distribute material goods anticipate in this category the end-of-life treatment of these goods. ⏳\[WIP] For information, an example diagram of a flow mapping adapted for an association will be inserted here soon.
Identification of physical and transition risks: criterion G1 :information\_source: Criterion G1: The organisation identifies the different risks related to climate change (physical risks, transition risks). [More details here.](https://www.bilancarbone-methode.com/methode-bilan-carbone-r-en/2-scope-of-the-approach/2.5-identification-of-transition-risks-and-opportunities#exigences-relatives-a-lidentification-des-risques-et-opportunites) **Specificities and recommended adaptations for an association:** The association can rely in [annex](https://www.bilancarbone-methode.com/annexes/ressources-et-complements/annexe-12-ressource-pour-lanalyse-des-risques-et-opportunites) on a list of potential physical and transition risks that may affect their activities and mission, while identifying opportunities to reduce their vulnerability: * **Physical risks** : Some associations, particularly those with infrastructures or equipment, could be exposed to risks related to climatic hazards (floods, heatwaves, storms). It is therefore crucial to anticipate them to ensure continuity of activities and the protection of beneficiaries, volunteers and material resources. * **Transition risks** : The transition to a low-carbon model can also present challenges for associations. This includes managing the costs and resources required to adapt their practices. However, this can also present opportunities to strengthen their social and environmental engagement, attract new partners or benefit from conditional financial support. As part of the [Stakeholder engagement](https://www.bilancarbone-methode.com/3-mobilisation-des-parties-prenantes/3.1-programmer-les-phases-de-mobilisation/3.1.1-au-lancement-et-cadrage-du-bilan-carbone-r), a time for debate and exchange on these risks and the association's vulnerabilities can be organised. While it is therefore not required to analyse exhaustively the specific risks affecting the association's activities, three reflections are a priority for associations: 1. Analyse the association's economic vulnerabilities regarding its dependence on funding. For this, it can quantify the share represented by financial donations, grants or other funding in the association's budget. It is then a question of qualifying their origin by typology (local authorities, state, corporate foundations, …) and by sector (sector at risk, high-carbon impact sector, low-carbon impact sector, etc.). This will allow considering this indicator alongside the Bilan Carbone® to address these funding issues. 2. Analyse the association's vulnerabilities regarding its dependence on fossil fuels. For this, it can look at the share that fossil fuels represent in its Bilan Carbone®, then rely on a [simulation](https://www.bilancarbone-methode.com/methode-bilan-carbone-r-en/appendices/appendix-12-resource-for-risk-and-opportunity-analysis#simulateur-de-vulnerabilites-economiques) of hydrocarbon availability. 3. Associations that coordinate a network of actors (advocacy, facilitation, etc.) in a given sector may also be interested in the impact of their influence or their dependency on the activities of the network members. Some [transition risks](https://www.bilancarbone-methode.com/methode-bilan-carbone-r-en/2-scope-of-the-approach/2.5-identification-of-transition-risks-and-opportunities#risques-de-transition) concern the network leaders with respect to the associations they support and the messages they convey. Criterion G1 feeds the action plan in response to these risks and opportunities.
## Stakeholder engagement
Stakeholder engagement targets: criterion H1 :information\_source: Criterion H1: The stakeholder engagement targets at least the organisation's internal stakeholders, that is the project team, staff and management. [More details here.](https://www.bilancarbone-methode.com/methode-bilan-carbone-r-en/3-stakeholder-engagement/3.1-schedule-the-stakeholder-engagement-phases) **Specificities and recommended adaptations for an association:** * Regarding the project team and management: in accordance with criterion A1, this refers to the internal stakeholders of the association who were involved in the approach: internal working group, voluntary stakeholders, coordinator and the elected lead. * Regarding internal staff: in an associative context, internal staff refers not only to employees but also to the association's volunteers who are interested.
Stakeholder engagement messages: criterion I1 :information\_source: Criterion I1: The following engagement phases: awareness and popularization, empowerment, results presentation and communication, occur at least once during the approach. [More details here.](https://www.bilancarbone-methode.com/methode-bilan-carbone-r-en/3-stakeholder-engagement/3.1-schedule-the-stakeholder-engagement-phases) **Specificities and recommended adaptations for an association:** It is recommended to adapt the messages to the associative context, to align with the values, operating methods and diversity of profiles involved: * **Awareness and popularization** : beyond messages raising awareness of carbon & climate issues, it is essential to remind that associative actors are often committed to ecological or social justice issues, and that it can be difficult for them to realise that they also have a carbon impact. Awareness should emphasise that reducing GHG emissions does not mean reducing the associative activity itself — which remains fundamental to society — but rather optimising practices to minimise environmental impact. * **Empowerment** : messages specifying everyone's roles in moving to action must be adapted according to the different profiles (elected representatives, volunteers, beneficiaries, employees), and to each person's scope for action within the association. * **Coconstruction** (optional for the Beginner level): although this phase is optional, it is often relevant to involve volunteers, employees, and beneficiaries in the coconstruction of the transition plan. This pool of stakeholders is generally aligned with the association's values and willing to co-create solutions. * **Results presentation and communication** : This phase is broadly identical to the standard recommendations, while ensuring that internal communication is well adapted to the association's stakeholders, and favouring messages that are meaningful in the associative context. ⏳\[[WIP](https://www.bilancarbone-methode.com/#structures-des-informations-specifiques)] ABC and its partners are working to propose guidelines in 2025 on the quantification of emissions [avoided and sequestered](https://www.bilancarbone-methode.com/methode-bilan-carbone-r-en/2-scope-of-the-approach/2.1-emissions-accounted-for-in-a-bilan-carbone-r), which would notably make it possible to better value associative actions, alongside induced emissions.
Stakeholder engagement steps: criterion J1 :information\_source: Criterion J1: At least one stakeholder engagement action takes place during the project launch, during interim results presentation and during the approach synthesis. [More details here.](https://www.bilancarbone-methode.com/methode-bilan-carbone-r-en/3-stakeholder-engagement/3.1-schedule-the-stakeholder-engagement-phases) **Specificities and recommended adaptations for an association:** There is no specific adaptation for an association regarding the number of engagement actions or the steps concerned. Thus, three engagement actions are to be carried out during the approach to involve stakeholders in the process and then in the implementation of actions. Two additional actions are optional: one at the [start of data collection](https://www.bilancarbone-methode.com/methode-bilan-carbone-r-en/3-stakeholder-engagement/3.1-schedule-the-stakeholder-engagement-phases/3.1.2-at-the-launch-of-data-collection), one during [coconstruction of the transition plan](https://www.bilancarbone-methode.com/methode-bilan-carbone-r-en/3-stakeholder-engagement/3.1-schedule-the-stakeholder-engagement-phases/3.1.4-for-building-the-transition-plan).
:information\_source: The organisation of the engagement must articulate criteria H1, I1 and J1 coherently (targets, messages and steps). The order and format of the engagement remain flexible. For an association, it is nevertheless common and recommended to follow the indicative order below: * Awareness & popularization of carbon & climate issues: at the start of the approach, aimed at the project team and the elected lead. [Details.](https://www.bilancarbone-methode.com/3-mobilisation-des-parties-prenantes/3.1-programmer-les-phases-de-mobilisation/3.1.1-au-lancement-et-cadrage-du-bilan-carbone-r) * Results presentation & communication: at the restitution of the GHG profile, to the project team and the elected lead [Details.](https://www.bilancarbone-methode.com/3-mobilisation-des-parties-prenantes/3.1-programmer-les-phases-de-mobilisation/3.1.3-pour-la-construction-du-profil-ges) * Results presentation & communication of the results, and empowerment around the actions: as a synthesis of the approach, for interested internal staff. [Details.](https://www.bilancarbone-methode.com/3-mobilisation-des-parties-prenantes/3.1-programmer-les-phases-de-mobilisation/3.1.5-en-synthese-de-la-demarche) ## Accounting :information\_source: The Bilan Carbone® method criteria related to the accounting step are designed in a generic way and apply to all organisations, regardless of their size, sector of activity or profile, therefore including associations. The Bilan Carbone® method does not aim to make explicit the particular calculations or conventions specific to different sectors or organisational profiles. To find practical advice and keys for application, the association can rely on the [General Carbon Plan](https://www.bilancarbone-methode.com/methode-bilan-carbone-r-en/bibliography#plan-carbone-general-pcg), which notably proposes a **sectoral approach dedicated to the associative sector.**
Data collection method: criterion K1 :information\_source: Criterion K1: All methods of collecting activity data are accepted. [More details here.](https://www.bilancarbone-methode.com/methode-bilan-carbone-r-en/4-accounting/4.2-method-for-collecting-activity-data#exigences-relatives-a-la-collecte-des-donnees) **Specificities and recommended adaptations for an association:** ⏳\[[WIP](https://www.bilancarbone-methode.com/#structures-des-informations-specifiques)] There exist [different types of activity data](https://www.bilancarbone-methode.com/4-comptabilisation/4.2-methode-de-collecte-des-donnees-dactivite#les-differents-types-de-donnees-dactivite) : actual, extrapolated, statistical or approximate. To enable access to extrapolated or statistical data, ABC and its partners are currently working to facilitate the sharing and pooling of data among associations using the method. This initiative aims to provide associations with access to data more representative of their sector.
Spend-based emission factors: criterion L1 :information\_source: Criterion L1: The share of emissions calculated via emission factors in spend-based ratios (specific and non-specific) is reported. The use of non-specific spend-based ratios is justified. [More details here.](https://www.bilancarbone-methode.com/methode-bilan-carbone-r-en/4-accounting/4.3-method-for-selecting-emission-factors#exigences-relatives-a-la-selection-des-facteurs-demission) **Specificities and recommended adaptations for an association:** The requirements of criterion L1 apply to associations in the same way as to other organisations, without particular adaptation. The association must be aware of the [limits of spend-based ratios](https://www.bilancarbone-methode.com/4-comptabilisation/4.3-methode-de-selection-des-facteurs-demission#fe-en-ratios-monetaires).
Uncertainties: criterion M1 :information\_source: Criterion M1: The organisation shall qualify and quantify the uncertainties for all direct emissions and significant indirect emissions of the Bilan Carbone®. The organisation determines the uncertainty by assigning a score to each relevant activity data and emission factor. [More details here.](https://www.bilancarbone-methode.com/methode-bilan-carbone-r-en/4-accounting/4.4-method-for-estimating-uncertainties/4.4.2-how-should-they-be-determined#exigences-relatives-aux-incertitudes) **Specificities and recommended adaptations for an association:** The requirements of criterion M1 apply to associations in the same way as to other organisations, without particular adaptation.
GHG emissions profile: criterion N1 :information\_source: Criterion N1: The emissions profile shall be presented at minimum according to the nomenclature of the Bilan Carbone®. [More details here.](https://www.bilancarbone-methode.com/methode-bilan-carbone-r-en/4-accounting/4.5-emission-profile#exigences-relatives-a-la-production-du-profil-demission) **Specificities and recommended adaptations for an association:** In connection with criteria E1 and F1, which recommend adapting the operational boundary to the associative profile, it is also relevant to present the association's emissions profile according to an adapted nomenclature, in addition to the standard nomenclature of the Bilan Carbone®. Thus, for the results presentation, it is useful to distinguish certain items specific to associative operations, such as emissions **related to volunteers, beneficiaries, and the routine functioning of the association**. This approach offers an operational view of the contributions of each type of stakeholder to the association's overall emissions.
## Transition Plan
Visions and objectives: criterion O1 :information\_source: Criterion O1: The organisation's vision shall be defined by a medium- and long-term objective (time horizons 2030 and 2050), expressed in absolute value, and in coherence with the national strategy. [More details here.](https://www.bilancarbone-methode.com/methode-bilan-carbone-r-en/5-transition-plan/5.1-definition-of-objectives#exigences-relatives-aux-objectifs-de-transition) **Specificities and recommended adaptations for an association:** To build this objective: * As a general rule, it is recommended for associations in France to define an objective consistent with the overall objective of the [SNBC](https://www.bilancarbone-methode.com/annexes/bibliographie#ressources-sur-la-strategie-et-plan-de-transition), namely: * Reduce GHG emissions by 40% between 1990 and 2030. * Divide GHG emissions by 6 between 1990 and 2050. (consistency with the SNBC objectives) * If the association's activity is comparable to a specific sector of the SNBC (transport, buildings, agriculture, forest - wood, industry, energy production, or waste management), it may rely on the SNBC's sectoral orientations. It may also rely on sectoral standards such as [SBT](https://www.bilancarbone-methode.com/annexes/bibliographie#ressources-sur-la-strategie-et-plan-de-transition). * For associations outside France, the relevant national objectives shall be used. Projecting a reduction objective allows the association to gauge the transformations necessary to move towards a low-carbon society.
Action plan: criterion P1 :information\_source: Criterion P1: The transition plan shall contain immediate actions, priority actions and process improvement actions for data collection. [More details here.](https://www.bilancarbone-methode.com/methode-bilan-carbone-r-en/5-transition-plan/5.2-construction-of-the-action-plan#exigences-relatives-au-plan-daction) **Specificities and recommended adaptations for an association:** For an initial action plan, it is recommended to foresee around ten [action sheets](https://www.bilancarbone-methode.com/5-plan-de-transition/5.2-construction-du-plan-daction) operational. This allows a balance between realism and effectiveness, by concentrating efforts on the actual implementation of actions rather than on a plan too large that might remain theoretical. ⏳\[[WIP](https://www.bilancarbone-methode.com/#structures-des-informations-specifiques)] It is relevant to propose and select actions from feedback on actions already implemented by other associations. For this, ABC and its partners are currently working to facilitate the sharing and pooling of action ideas between associations using the method. This initiative aims to provide feedback adapted and representative of the associative sector.
Quantification of actions: criterion Q1 :information\_source: Criterion Q1: A global emissions reduction potential of the transition plan shall be evaluated quantitatively. The impacts of the implementation of actions are evaluated qualitatively. [More details here.](https://www.bilancarbone-methode.com/methode-bilan-carbone-r-en/5-transition-plan/5.2-construction-of-the-action-plan#exigences-relatives-au-plan-daction) **Specificities and recommended adaptations for an association:** The quantification of the reduction potential compares the emissions of the baseline scenario and the scenario where the action is implemented. Several recommendations: * **Quantitative estimation:** For the overall reduction potential, it is advised to identify the actions with the greatest emissions reduction potential, as these actions will provide the correct order of magnitude of the expected reduction volume. In addition, it is advised to use an approach by broad categories of actions, cumulating the expected impacts on key items of the emissions profile (for example: travel, energy, inputs). An approximate but representative method may be sufficient to effectively guide priorities. * **Qualitative evaluation:** Other qualitative indicators are not negligible, notably available resources (human, financial and material means). They allow prioritisation of certain actions when their quantification is more complex (actions with indirect but structuring impacts, or a low but mobilising reduction potential, etc.) * **Feedback:** Within the framework of shared feedback between associations (see Criterion P1), it is useful to draw inspiration from the reduction potentials already observed for similar actions implemented by other associative structures. * **Integration of co-benefits:** Associations, often engaged on social and environmental themes, can integrate into their evaluation the co-benefits of actions (for example: increased awareness of beneficiaries, improvement of working conditions, cost reduction). This demonstrates added value beyond the sole reduction of emissions.
Low-carbon trajectory: criterion R1 :information\_source: Criterion R1: The quantification of the reduction potential allows construction of an upward approach trajectory (so-called bottom-up) over 3-4 years, i.e. the period of renewal of the assessment. It justifies reaching a short-term objective (the horizon of the next assessment) consistent with the global objective. [More details h](https://www.bilancarbone-methode.com/methode-bilan-carbone-r-en/5-transition-plan/5.3-definition-of-the-transition-pathway#exigences-relatives-a-la-trajectoire-de-transition)ere. **Specificities and recommended adaptations for an association:** The requirements of criterion R1 apply to associations in the same way as for other organisations, without particular adaptation. Concretely, this consists of tracing a trajectory over the next 4 years, based on the quantification of estimated emissions reductions according to criterion Q1, and on the implementation periods of the actions.
Monitoring: criterion S1 :information\_source: Criterion S1: Monitoring and implementation indicators for actions shall be defined. Monitoring of performance indicators (significant emissions) between each renewal of the approach is not imposed. [More details here.](https://www.bilancarbone-methode.com/methode-bilan-carbone-r-en/5-transition-plan/5.5-monitoring-and-governance-of-the-transition-plan#exigences-relatives-aux-indicateurs) **Specificities and recommended adaptations for an association:** These indicators are concrete tools for associations, useful not only to evaluate progress but also to highlight the actions undertaken and their results, both internally and externally. They can be mobilised to: * Inspire and motivate internal teams (employees, volunteers, board members). * Strengthen credibility and transparency with external stakeholders (partners, funders, beneficiaries). * Finally, indicators and feedback can enrich the shared action database among associations using the method, as mentioned in criterion P1. It is nevertheless essential to identify in advance the resource persons responsible for monitoring the indicators. These persons, often from the core actors involved from the start of the approach (see criterion A1), may include the internal coordinator, a dedicated employee, or long-term committed volunteers. To ensure continuity, it is advisable to refer occasionally to the elected member of the board of directors responsible, particularly in case of frequent rotation among volunteers.
:information\_source: It is essential for an association to engage in concrete actions to reduce greenhouse gas (GHG) emissions. However, it should not lose sight of other impact indicators that associations have on society and the planet. The carbon indicator shall be considered alongside these other issues so that associations do not focus exclusively on the carbon footprint, but have an overview of their positive and negative impacts. * The association may refer to the[Annex 7 - Opening to other impact indicators](https://www.bilancarbone-methode.com/methode-bilan-carbone-r-en/appendices/appendices/appendix-7-opening-up-to-other-impact-indicators). * \[[WIP](https://www.bilancarbone-methode.com/#structures-des-informations-specifiques)] ABC and its partners are working to propose guidelines on the quantification of emissions [avoided and sequestered](https://www.bilancarbone-methode.com/methode-bilan-carbone-r-en/2-scope-of-the-approach/2.1-emissions-accounted-for-in-a-bilan-carbone-r), which would notably allow better recognition of associative actions, alongside induced emissions. Other work will feed discussions on issues related to planetary boundaries, in order to ensure a more global and coherent approach to the environmental impact of associative actions. ## Results presentation
Deliverables: criterion T1 :information\_source: Criterion T1: All deliverables of the Bilan Carbone® approach are presented to the organisation. The evaluation of these deliverables is voluntary. The GHG profile is submitted anonymously to the[OCCF](https://www.bilancarbone-methode.com/methode-bilan-carbone-r-en/bibliography#labc-et-les-ressources-complementaires-au-bilan-carbone-r). [More details here.](https://www.bilancarbone-methode.com/methode-bilan-carbone-r-en/6-summary-and-reporting/6.1-reporting-of-the-bilan-carbone-r) **Specificities and recommended adaptations for an association:** The presentation of the [Bilan Carbone® deliverables](https://www.bilancarbone-methode.com/methode-bilan-carbone-r-en/6-summary-and-reporting/6.1-reporting-of-the-bilan-carbone-r#restitution-et-livrables-bilan-carbone-r) shall be carried out internally by the people involved in the approach (see criterion A1). These deliverables gather all the information necessary to document the results, choices and assumptions made. They are archived by the association to ensure their accessibility and durability. It is particularly important, in an associative context where volunteers may succeed one another frequently, to anticipate the continuity of the approach. This involves a rigorous handover of skills based on an **additional deliverable** : a handover document, which records the choices made throughout the approach (methodological choices, decisions on actions, etc.). ⏳\[[WIP](https://www.bilancarbone-methode.com/#structures-des-informations-specifiques)] This handover document can be structured from a pre-established template (for example a form), enabling homogeneity in the information transmitted. Current reflections on Bilan Carbone® tools are studying the feasibility of automatic extractions of this information, thus simplifying the management of results monitoring, assessment renewals, and information handovers. The **publication** of the results (anonymous or not) is useful to contribute to public knowledge in carbon accounting, notably within the associative sector. ⏳\[[WIP](https://www.bilancarbone-methode.com/#structures-des-informations-specifiques)] For this, in addition to the OCCF, an initiative is currently working to facilitate the sharing and pooling of results between associations using the method. This aims to provide feedback adapted to and representative of the associative sector. The[**evaluation**](https://www.bilancarbone-methode.com/methode-bilan-carbone-r-en/7-evaluation-and-quality-of-bilan-carbone-r) of the Bilan Carbone® approach by an independent third party is not necessarily useful or recommended for an association, but it is possible.