# Bibliography

## ABC and additional resources for Bilan Carbone®

ABC - Association for Low Carbon Transition

The[Association for Low Carbon Transition (ABC)](https://abc-transitionbascarbone.fr/association-pour-la-transition-bas-carbone/) — formerly the Bilan Carbone Association — was created in 2011 by ADEME and APCC to develop 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 runs a community of stakeholders around the challenges of the low-carbon transition and, more specifically, carbon accounting. Through its missions, the association seeks to engage and train as many stakeholders as possible (organisations and citizens) on the issues linked to combating climate change. :link: To join:

This new version of the Bilan Carbone® method can be consulted freely and free of charge. However, use of it is conditional upon[membership](https://abc-transitionbascarbone.fr/agir/adherer-a-labc/) or a valid 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](https://www.bilancarbone-methode.com/methode-bilan-carbone-r-en/appendices/bibliography)). Any organisation wishing to use the method or our tools must have at least one person within it trained in the Bilan Carbone® methodology by an approved training provider. See the [Terms of Use](https://abc-transitionbascarbone.fr/conditions-generales-utilisation-abc/).

Summary of the Working Group recommendations - method evolution

Between 2022 and 2024, the Association for Low Carbon Transition (ABC) set up a **Working Group (WG)** dedicated to the evolution of the Bilan Carbone® method, made up of: * The ABC team, including board members * Recognised historical experts, who contributed to previous working groups or demonstrated their expertise * Thematic experts called upon occasionally for specific topics * Experienced practitioners and representatives of the stakeholder groups among the current year’s members After several months of reflection, the WG reached consensus on the directions and developments needed to be incorporated into the method. The summary of the Working Group recommendations (WG), published in early 2023, is available to members. Several rounds of WG review then followed, leading to the current version. :link: For more information:

Training in the Bilan Carbone® method

The first essential step in using Bilan Carbone®, training makes it possible to acquire the skills needed to use the Bilan Carbone® methodology and tools. For quality reasons, it is a prerequisite for accessing all the up-to-date Bilan Carbone® tools. :link: For more information:

Bilan Carbone® tools

ABC provides tools enabling any organisation to account for all its GHG emissions and thus become aware of its main emission sources and its energy vulnerability. Two tools are available: * a SaaS software package: BC+, enabling a Bilan Carbone® to be carried out online, collaboratively and with each input documented * calculation spreadsheets (a master spreadsheet for converting activity data into CO2eq, producing graphs and exporting to the various ISO, GHG Protocol or French regulation formats, as well as optional utilities) :link: For more information:

Compliance framework for Bilan Carbone® tools

Since 2014, ABC has put in place an audit procedure to assess the compliance of carbon accounting tools with the Bilan Carbone® method. Tools that have passed this audit may then present themselves as " **tools compliant with Bilan Carbone®** " and are visible on the ABC website. Please note that this compliance lasts three years, and ABC updates its website very regularly to ensure that tools recognised as compliant are up to date. :link: For more information on the audit framework: :link: For more information on the list of compliant tools:

Overview of the tools and methods available to organisations and territories

To meet the transition needs of our societies towards a low-carbon model, many tools and methodologies exist. It is sometimes difficult for project officers and decision-makers to find their way around. ABC published a first [guide](https://abc-transitionbascarbone.fr/wp-content/uploads/2022/03/panorama-36p-web-final.pdf) to methods and tools in 2017. In 2020, a second version was published, supported by ADEME, updated, expanded, and accompanied by typical pathways for transition stakeholders, including in particular **19 technical sheets**, **4 pathways for organisations and 2 overviews of territorial approaches.** These guides have been updated in the form of an overview published in **2024** :\ :link: :link:For more information (2020 version): [Overview of the tools and methods available to organisations and territories](https://abc-transitionbascarbone.fr/wp-content/uploads/2022/03/panorama2-guide-vdef.pdf)

Bilan Carbone® Collage

The Bilan Carbone® Collage is a format that can be used during the reporting phase of the Bilan Carbone® to raise employees’ awareness of the organisation’s impacts and mobilise them around the actions to be implemented under the transition plan. :link: :link: For more information: [Bilan Carbone® Collage](https://www.bilancarbone-methode.com/methode-bilan-carbone-r-en/appendices/appendices/appendix-9-resources-for-stakeholder-engagement/the-bilan-carbone-r-collage)

Carbon Accounting Observatory in France (OCCF)

**The Carbon Accounting Observatory in France (OCCF)** is a joint initiative launched by the Association for Low Carbon Transition (ABC) and the Association of Climate Consulting Professionals (APCC) in 2023. The main objective of OCCF is to create a comprehensive, high-quality database bringing together anonymised and complete Bilan Carbone® assessments or GHG Assessments (BEGES), in order to enable sector comparisons and facilitate organisations’ low-carbon transition. :link: For more information on OCCF:

Guide for assessing GHG assessments

Presents the method for assessing a Bilan Carbone® assessment as well as a Regulatory GHG Assessment. It details the principles, methodology and process of the assessment evaluation approach. Assessment evaluation makes it possible to guarantee their reliability and transparency, as well as the relevance of the transition plans established. :link: For more information: :link: [Resources for assessment evaluation](https://www.bilancarbone-evaluation.com/ressources/bibliographie#ressources-pour-levaluation-des-bilans)

Directory of ABC service providers and members

ABC provides a directory of trained service providers authorised to support a Bilan Carbone® approach, or its additional resources (Bilan Carbone® Evaluation, Bilan Carbone® Collage, etc.) :link: For more information:

## Introductory resources ### Climate change

IPCC Sixth Assessment Report (AR6)

The IPCC is the Intergovernmental Panel on Climate Change. It is an organisation bringing together 195 UN member states, whose aim is to provide regular, impartial assessments of the most advanced scientific knowledge on the climate. It brings together thousands of volunteer experts from around the world to assess, analyse and synthesise the many scientific studies on the subject. IPCC reports are at the heart of international climate negotiations. Created in 1988 by the World Meteorological Organization (WMO) and the United Nations Environment Programme (UNEP), the IPCC has published six waves of reports on climate change at regular intervals. The sixth and latest assessment report (AR6 or Sixth Assessment Report), finalised in 2023, consists of three parts: * The physical science basis of climate change (August 2021) * Impacts, adaptation and vulnerability (February 2022) * Climate change mitigation (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, 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 trend in emissions development with no major variation ("business as usual", i.e. the continuation of current emissions). The reports are approved by the 195 UN member states. [AR6 was approved on Sunday 27 February 2022.](https://www.ipcc.ch/report/ar6/wg2/resources/press/press-release-french/) For more information, you can consult: :link: the summary for policymakers of the first part of the report, in French, by following [this link](https://www.ipcc.ch/report/ar6/wg1/downloads/report/IPCC_AR6_WG1_SPM_French.pdf) :link: the reports, by following [this link](https://report.ipcc.ch/ar6syr/index.html) :link: a [popularised summary](https://theshiftproject.org/article/climat-synthese-vulgarisee-6eme-rapport-giec/) of AR6 produced by the Shift Project

Introductory sources on the climate context

The [introductory](https://www.bilancarbone-methode.com/methode-bilan-carbone-r-en/introduction-to-the-low-carbon-transition) section condenses several bibliographic references whose sources are presented below: * 2024 was the[hottest year](https://news.un.org/fr/story/2025/01/1152031) ever recorded. * The symbolic threshold of an average warming of more than 2° was crossed [in a single day in 2023](https://climate.copernicus.eu/global-temperature-exceeds-2degc-above-pre-industrial-average-17-november) * Average global warming estimated at +1.4°C in December 2025, [reported by Météo France](https://meteofrance.com/le-changement-climatique/quel-climat-futur/les-chiffres-cles-du-changement-climatique) * The CGDD, [in a 2020 publication](https://www.statistiques.developpement-durable.gouv.fr/sites/default/files/2020-01/datalab-essentiel-202-risques-climatiques-janvier2020.pdf), highlighted that 6 in 10 French people are affected by climate risk * [The Paris Agreement | UNFCCC](https://unfccc.int/fr/a-propos-des-ndcs/l-accord-de-paris) * Framework objectives at European Union level: [Climate action and the Green Deal](https://commission.europa.eu/strategy-and-policy/priorities-2019-2024/european-green-deal/climate-action-and-green-deal_en) * Framework objectives at France level: [the SNBC.](https://www.ecologie.gouv.fr/politiques-publiques/strategie-nationale-bas-carbone-snbc) * Quote from António Guterres, Secretary-General of the [United Nations, 2021.](https://unric.org/fr/antonio-guterres-le-rapport-dexperts-du-climat-est-une-alerte-rouge-pour-lhumanite/) * Limiting warming to +2° would require a reduction in global GHG emissions of [64% by 2050 and 84% to limit warming to +1.5°](https://www.ipcc.ch/report/ar6/wg3/downloads/report/IPCC_AR6_WGIII_SummaryForPolicymakers.pdf). * Global warming estimated at +3.2° by 2100 by the High Council for Climate (HCC). [This estimate](https://www.hautconseilclimat.fr/wp-content/uploads/2023/06/HCC_RANC_2023-VF.pdf) is associated with an uncertainty range on policy developments beyond 2030 of between 2.2°C and 3.5°C. Warming could be reduced by about 0.4°C if all commitments submitted under the United Nations nationally determined contributions (NDCs) 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 achieved, global warming would still exceed 2°C. Finally, considering the full range of uncertainty in the climate response, which is added to these values, the possibility of global warming of more than 4.0°C cannot yet be ruled out. * The decline in gross emissions in France must still confirm its structural nature, as [the High Council for Climate indicates](https://www.hautconseilclimat.fr/wp-content/uploads/2023/10/HCC_Rapport_GP_2023_VF_cor-1.pdf) .

Kyoto Protocol

The Kyoto Protocol is an international agreement aimed at reducing greenhouse gas emissions and which supplements the United Nations Framework Convention on Climate Change (UNFCCC), whose participating countries have met once a year since 1995. It defines in particular the various GHGs to be taken into account in the context of these reductions: * Carbon dioxide, CO₂ * Methane, CH₄ * Nitrous oxide, N₂O * Sulphur hexafluoride, SF₆ * The [hydrofluorocarbons](https://www.bilancarbone-methode.com/methode-bilan-carbone-r-en/glossary#hydrofluorocarbures), HFC * The [perfluorocarbons](https://www.bilancarbone-methode.com/methode-bilan-carbone-r-en/glossary#perfluorocarbures), PFC :link: For more information, you can consult the text, in French, by following [this link](https://unfccc.int/resource/docs/convkp/kpfrench.pdf).

## Accounting resources ### Other standards, norms and regulations for accounting for GHG emissions

ISO 14064-1: 2018

ISO 14064-1:2018 specifies the guidelines, at organisational level, for the quantification and reporting of greenhouse gas emissions and removals. The standard serves as a reference for the main methods, in particular the French regulatory methodology. The requirements described by this standard make it possible to: * define greenhouse gas emission and removal boundaries * quantify these emissions and removals * identify actions aimed at improving greenhouse gas management. ISO/TR 14069 provides guidance on the application of ISO 14064-1. It describes in particular the 23 emission categories of the GHG profile, divided between direct emissions and energy-related indirect emissions (mandatory under the standard) and other indirect emissions (optional), and gives some accounting examples. For more information, you can consult: :link: the [sheet on ISO 14064-1](https://www.bilancarbone-methode.com/methode-bilan-carbone-r-en/appendices/bibliography/iso-14064-1-sheet), from ABC's overview of methods.

Regulatory method for preparing greenhouse gas emissions assessments (BEGES-R)

Article 75 of Act No. 2010-788 of 12 July 2010 on the national commitment to the environment (ENE) introduced a generalisation of greenhouse gas emissions assessments (that is to say the **Regulatory GHG Assessment** or **BEGES-R**) for: * Companies with more than 500 employees (250 in the French 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 elements needed to establish the GHG profile, to be produced every 4 years for private legal entities, and every 3 years for the State, local authorities and other public law legal entities. The method described is directly inspired by ISO 14064-1:2018 and was updated in 2022. For more information, you can consult: :link: the [national platform for the publication of greenhouse gas emissions assessments](https://bilans-ges.ademe.fr/bilans/comment-publier) from ADEME. :link: the [BEGES-R method](https://www.ecologie.gouv.fr/sites/default/files/documents/methodo_BEGES_decli_07.pdf) :link: the[Order](https://www.legifrance.gouv.fr/loda/id/JORFTEXT000031974429) of 25 January 2016, relating to the IT platform for submitting greenhouse gas emissions assessments :link: [The place of Bilan Carbone® in relation to the Regulatory GHG Assessment](https://www.bilancarbone-methode.com/methode-bilan-carbone-r-en/introduction-to-the-low-carbon-transition/how-is-bilan-carbone-r-integrated-within-a-low-carbon-transition-approach#la-place-du-bilan-carbone-r-vis-a-vis-des-reglementations). :link: the [sheet on the Regulatory GHG Assessment](https://www.bilancarbone-methode.com/methode-bilan-carbone-r-en/appendices/bibliography/beges-r-sheet), from ABC's overview of methods.

Greenhouse Gas Protocol (GHG-P)

Created in 1998 by the World Resources Institute (WRI) and the World Business Council for Sustainable Development (170 companies), with the support of NGOs and governments, **the GHG Protocol works with many stakeholders to build standards for greenhouse gas accounting and reporting (GHGs) and to promote their adoption at scale**.  The first GHG Protocol standard was published in 2001, and since then the method has been used throughout the world, particularly for climate reporting, for example to [CDP](#autres-ressources). For more information, you can consult: :link: the [sheet on GHG-P](https://www.bilancarbone-methode.com/methode-bilan-carbone-r-en/appendices/bibliography/ghg-p-sheet), from ABC's overview of methods.

Corporate Sustainability Reporting Directive (CSRD) and Order No. 2023-1142 of 6 December 2023

**Corporate Sustainability Reporting Directive.** European directive setting the new non-financial reporting standards and obligations. It has been applicable since 1 January 2024. The**Order 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 transcription into French law of the European directive. For more information, you can consult: :link: the text of the CSRD, by following [this link](https://www.efrag.org/Activities/2010051123028442/Sustainability-reporting-standards-roadmap) :link: the order, by following [this link](https://www.legifrance.gouv.fr/jorf/id/JORFTEXT000048519395) :link: the [sheet on the CSRD](https://www.bilancarbone-methode.com/methode-bilan-carbone-r-en/appendices/bibliography/csrd-sheet), from ABC's overview of methods.

Diag Décarbon'action

Diag Décarbon'action is a scheme created and funded by Bpifrance, with the methodological support of ABC and its community. The scheme helps finance the first Bilan Carbone® of very small businesses, SMEs and certain mid-cap companies. The Bilan Carbone® is carried out by an expert trained in the method, drawn from a pool of pre-selected 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 (particularly Bilan Carbone®) while preserving its fundamental methodological principles. :link: For more information on the scheme:

### Other scales for accounting GHG emissions

Carbon Footprint of a Product

In the context of carbon accounting, we generally distinguish [four main scales](https://www.bilancarbone-methode.com/methode-bilan-carbone-r-en/introduction-to-the-low-carbon-transition/how-is-bilan-carbone-r-integrated-within-a-low-carbon-transition-approach#les-differentes-echelles-de-comptabilite-carbone) : territory, individual, product and organisation. ⏳\[[WIP](https://www.bilancarbone-methode.com/methode-bilan-carbone-r-en/foreword#structures-des-informations-specifiques)] ABC and its community will soon take a position on adapting the principles of Bilan Carbone® Organisation to the product and territory scales. Further reflections will focus on the Product footprint and the Territory footprint. There are initiatives. For example the [proposal for a new climate indicator](https://www.carbone4.com/files/Publication_2022_NZI_Nouvel_Indicateur_Climat_compressee.pdf) (SCAP) in order to assess the compatibility of products or services with the objectives of the Paris Agreement ⏳\[[WIP](https://www.bilancarbone-methode.com/methode-bilan-carbone-r-en/foreword#structures-des-informations-specifiques)] A literature review is underway and will be proposed soon.

Carbon Footprint of an Individual (or personal carbon footprint)

Carbon Footprint of a Territory

In the context of carbon accounting, we generally distinguish [four main scales](https://www.bilancarbone-methode.com/methode-bilan-carbone-r-en/introduction-to-the-low-carbon-transition/how-is-bilan-carbone-r-integrated-within-a-low-carbon-transition-approach#les-differentes-echelles-de-comptabilite-carbone) : territory, individual, product and organisation. ⏳\[[WIP](https://www.bilancarbone-methode.com/methode-bilan-carbone-r-en/foreword#structures-des-informations-specifiques)] ABC and its community will soon take a position on adapting the principles of Bilan Carbone® Organisation to the product and territory scales. Further reflections will focus on the Product footprint and the Territory footprint. There are initiatives. ⏳\[[WIP](https://www.bilancarbone-methode.com/methode-bilan-carbone-r-en/foreword#structures-des-informations-specifiques)] A literature review is underway and will be proposed 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 with a view to maximising their contribution to global carbon neutrality.

Each organisation is then encouraged to: 1. Assess its performance on these three pillars; 2. Set ambitious objectives on these three pillars in parallel; 3. Steer them dynamically over time. For more information, you can consult: :link: The NZI framework: :link: the [Pillar B guide](https://www.carbone4.com/files/Publication_2022_NZI_Guide_Pilier_B.pdf) of NZI :link: the[ Pillar C guide](https://www.carbone4.com/publication-nzi-pilier-c) of NZI

ADEME opinion on Carbon Neutrality

ADEME invites organisations not to aim for arithmetical carbon neutrality at organisation level, but to prioritise decarbonisation levers within the organisation’s scope (induced emissions). For more information: :link: [ADEME’s opinion](https://librairie.ademe.fr/changement-climatique-et-energie/4524-avis-de-l-ademe-la-neutralite-carbone.html)

### Practical accounting guides

Sectoral work and guides

ADEME and French professional federations have produced a series of sectoral guides, giving examples and advice on carbon accounting. They focus particularly on defining the sources, sinks, type of gases, data needed and calculation methods for each significant and/or relevant emitting category in the sector concerned in order to optimise the preparation of Regulatory GHG Assessments. The guides are also representative of the sector on the basis of feedback from experience or best practice. **The sectoral guides are being updated, notably through public consultations. Updates will be posted gradually on the ADEME website.** :link: To consult the sectoral guides: An additional sector-specific tool dedicated to territorial carbon stocks and flows has also been created by ADEME with ABC support. :link: To consult the tool:

General Carbon Plan (PCG)

The General Carbon Plan is a reference operational guide led by ABC in partnership with APCC and based on the original idea of SAMI. This guide aims to respond consensually to all practical questions concerning carbon accounting. The General Carbon Plan currently covers the four main carbon accounting methodologies, namely: * Bilan Carbone® * Regulatory GHG Assessment * ISO 14064-1 * GHG Protocol The General Carbon Plan is an evolving resource that is currently being modified by ABC, so some parts of the resource may undergo significant changes, **particularly with the arrival of this new version of the method**. Users of the resource may also report gaps, or suggest ideas for improvement by joining the community [Open Carbone Practice](https://app.gitbook.com/s/zOlIAIcT5f1ZANYh0WMo/) on Slack. :link: To consult the PCG:

Analytical Carbon Accounting

Analytical Carbon Accounting is a method for calculating greenhouse gas (GHG) emissions on which the organisation depends. Analytical Carbon Accounting is a carbon accounting system that produces a GHG Profile (and therefore indicators on the organisation’s impact and dependence on GHG emissions) according to several customisable scopes, in line with the specific operational reality of each organisation. It makes it possible to: * build a Bilan Carbone® at different hierarchical levels, enabling each manager who is 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: customer, supplier) to facilitate implementation of the transition plan (LCA, specific EF, supplier questionnaire, downstream study, etc.). * build the structure of the Bilan Carbone® in accordance with the organisation’s chart of accounts, at least for each scope supervised by the company from a financial perspective for cost or gain optimisation purposes. In this way, 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) using what is known as an "analytical" reading (according to analytical axes or categories). Analytical carbon accounting therefore makes it possible to establish the organisation’s Bilan Carbone® as a decision-making and impact, risk and opportunity assessment tool in the face of energy and climate challenges. For more information, you can consult: :link: References to the Bilan Carbone® method on analytical carbon accounting rely on the [Analytical Carbon Accounting Guide](https://mobeetip.fr/comptabilite-carbone-analytique/), published at the initiative of Mobeetip :link: the [summary sheet, relating to ACA](https://www.bilancarbone-methode.com/methode-bilan-carbone-r-en/appendices/bibliography/cca-sheet).

Specifics of the carbon footprint for associations

This is a dual resource tailored to the specific characteristics of associations: * A [sectoral approach to the General Carbon Plan](https://www.plancarbonegeneral.com/approches-sectorielles/introduction) : practical and concrete advice for accounting for the carbon emissions of an association. * A [Bilan Carbone® annex](https://www.bilancarbone-methode.com/annexes/annexes/annexe-5-specificites-pour-les-collectivites-et-les-associations) : to adapt the management of a Bilan Carbone® approach within an association. It aims to strengthen the move to climate action in the voluntary sector by relying on an adapted and accessible methodology, designed collectively to respond to 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 ABC (Association for Low Carbon Transition) and the Tilt Movement. It provides a methodological reference for practical tools aligned with the realities and specific characteristics of this sector. This Working Group brings together experts from the voluntary sector, representative associations, carbon accounting experts and institutions. ![](https://2689238369-files.gitbook.io/~/files/v0/b/gitbook-x-prod.appspot.com/o/spaces%2FGBSULMB7RDjF3KmSrnc9%2Fuploads%2FMf8cksfLaNaUWK2wobY2%2FABC%20X%20TILT%202.png?alt=media\&token=560de185-7bce-484a-ad92-7bc7c2408160) 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 use the**sectoral approach**, they may do so, although there is no guarantee that this approach will fully suit them.

## Resources on strategy and the transition plan

Guide for the development, implementation and monitoring of an ADEME transition plan

This document provides methodological support to organisations wishing to put transition plans in place. It focuses on transition plans covering actions to reduce direct and indirect GHG emissions linked 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 intended for organisations that have quantified their GHG emissions as part of their GHG assessment and wish to put in place the associated transition plan. This guide is project-management oriented, providing an operational method recommending the steps to follow for the development, implementation and monitoring of a transition plan. It is based on the analysis of reference documents on the subject, feedback from organisations and contributions from experts. Organisations are invited to draw inspiration from this guide, selecting the elements that seem most relevant in light of their business challenges, motivations and maturity level. For more information, you can consult: :link: The [Guide for the development, implementation and monitoring of a transition plan](https://bilans-ges.ademe.fr/docutheque/guide-plan-transition.ext) :link: [Develop your transition plan](https://bilans-ges.ademe.fr/ressources/elaborer-son-plan-de-transition) on the GHG Assessment website

Quanti GHG

The method for quantifying GHG emissions linked to an action is a method developed by ADEME since 2014. It makes it possible to compare a "with action" scenario and a "without action" scenario, at various key moments of the action, through the analysis of a consequence tree and GHG accounting using emission factors. A version 3 was published in 2022, more robust and operational. ⏳\[[WIP](https://www.bilancarbone-methode.com/methode-bilan-carbone-r-en/foreword#structures-des-informations-specifiques)] Regarding the link between the Project Footprint method and QuantiGES, a literature review is underway and will be proposed soon. For more information, you can consult: :link: [The QuantiGES method ](https://librairie.ademe.fr/changement-climatique-et-energie/4827-methode-quantiges.html) :link: [Implement your transition plan](https://bilans-ges.ademe.fr/ressources/mettre-en-oeuvre-son-plan-de-transition) on the GHG Assessment website

ACT Step by Step or ACT Step by Step

ACT (Accelerate Climate Transition) **Step by step** is intended for any company wishing to build and implement an ambitious and concrete low-carbon strategy. The approach is divided into 5 main stages: * Diagnosis of the current situation * Identification 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 sets out the strategy, as well as its monitoring and governance. The process covers all themes of strategy, from governance issues to carbon performance indicators and objectives. For more information, you can consult: :link: The ACT initiative website :link: the [sheet on ACT](https://www.bilancarbone-methode.com/methode-bilan-carbone-r-en/appendices/bibliography/act-sheet), from ABC's overview of methods.

ACT Evaluation or ACT Assessment

The ACT (Accelerate Climate Transition) method **Evaluation** covers the two aspects of carbon accounting: reporting and taking action. It is an extra-financial rating for the audited company’s investors, aimed at assessing the company’s position with regard to a sectoral "2°C" pathway. The method therefore relies heavily on the tools of the *Science Based Targets*. The auditor therefore looks at the company’s past (actions already taken), its present (comparison with its sector) and the projected future (planned actions). A three-part score assesses the company’s position with regard to its pathway, the consistency of the various indicators and the auditor’s confidence in the likely evolution of the score. ACT sector frameworks also provide an indication of the actions to be taken in order to enter a "2°C" pathway: companies are thus encouraged to take action. For more information, you can consult: :link: The ACT initiative website :link: the [sheet on ACT](https://www.bilancarbone-methode.com/methode-bilan-carbone-r-en/appendices/bibliography/act-sheet), from ABC's overview 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 the*United Nations Global Compact* (UNGC) and the coalition *We Mean Business*. This project aims to encourage companies to set reduction targets in line with the IPCC recommendations, and in particular with scenarios limiting warming to 1.5°C and +2°C. Several tools are provided by the coalition so that each company can develop its targets, consistent with sectoral scenarios, particularly those of the International Energy Agency (IEA). ⏳\[[WIP](https://www.bilancarbone-methode.com/methode-bilan-carbone-r-en/foreword#structures-des-informations-specifiques)] A literature review is underway and will be proposed soon.

National Low-Carbon Strategy (SNBC)

⏳\[[WIP](https://www.bilancarbone-methode.com/methode-bilan-carbone-r-en/foreword#structures-des-informations-specifiques)] A literature review is underway and will be proposed soon.

## Resources on Communication

Tool communication charter

Carbon accounting, as well as action to combat climate change and to support the low-carbon transition, have become a genuine communication, image and positioning issue. This charter proposes a consensus among its signatories regarding compliance with communication principles around high-quality carbon accounting, embedded in an active contribution to the transition of our society towards a decarbonised model. :link:

Communication guide on climate issues

Carbon accounting, as well as action to combat climate change and to support the low-carbon transition, have become a genuine communication, image and positioning issue. This guide offers: * Definitions, wording elements and communication principles around high-quality carbon accounting, embedded in an active contribution to the transition of our society towards a decarbonised model. * Practical advice on creating an environment conducive to good communication (non-exhaustive) :link:

## Other resources

CDP questionnaires and reports

CDP is an NGO that runs an international reporting model for companies, cities, states and regions, via online questionnaires. Present in fifty countries around the world, CDP offers a series of paid questionnaires, whose responses are then analysed. Reports are published regularly based on this data, so that decision-makers around the world (investors, buyers, etc.) can act accordingly. The CDP questionnaire covers scope 1 and 2 emissions, as well as scope 3 in less depth. Other questions cover governance, strategy (risk management, business and engagement with governments), the company’s emissions reduction targets and initiatives, and finally communication. ⏳\[[WIP](https://www.bilancarbone-methode.com/methode-bilan-carbone-r-en/foreword#structures-des-informations-specifiques)] A literature review is underway and will be proposed soon.

Climate shadow

⏳ABC will soon publish a study on this concept and how it complements Bilan Carbone®, through several examples (services, advertising, decarbonisation), drawing inspiration from and going further than several pieces of work: * * * * * ⏳These works have not yet been analysed by ABC and in no 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 set up 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 organisations, include links with financial analysis, allow operational decisions and focus on the analysis of risks and opportunities linked to the transition to a low-carbon economy. The TCFD disbanded following the submission of its final report in October 2023. The *Financial Stability Board* asked IFRS to take over the TCFD’s missions. Various TCFD recommendations are integrated [within the identification of risks and opportunities](https://www.bilancarbone-methode.com/methode-bilan-carbone-r-en/2-scope-of-the-approach/2.5-identification-of-transition-risks-and-opportunities) in the Bilan Carbone® method. ⏳\[[WIP](https://www.bilancarbone-methode.com/methode-bilan-carbone-r-en/foreword#structures-des-informations-specifiques)] A literature review is underway and will be proposed 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 the definitions, principles, rules, processes and requirements applicable to the stages of the validation/verification process, as well as the competence of validators/verifiers for a specific sector. Programmes may be legal frameworks, international, regional or national standards, global initiatives, sector-specific 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 declaration being assessed. Validation applies to statements concerning intended future use or a projected result (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 competence requirements for validation teams and verification teams for **environmental information**. For more information, you can consult: :link:

OCARA methodological guide

OCARA, for "Operational Climate Adaptation and Resilience Assessment", is a guide that proposes: * a detailed methodology for**the current climate resilience analysis** of a company * the main principles for analysing the future evolution of impact scenarios * the main principles for developing adaptation and resilience plans. ⏳\[[WIP](https://www.bilancarbone-methode.com/methode-bilan-carbone-r-en/foreword#structures-des-informations-specifiques)] A literature review is underway and will be proposed soon.

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