0.2 - The stages of a Bilan Carbone®
Summary and stages of the Bilan Carbone® approach.
The Bilan Carbone® approach is structured into 7 steps.

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At the launch of a Bilan Carbone® approach, it is necessary to frame:
The (Advanced level) covers the majority of CSRD ESRS E1. Bilan Carbone® results are usable within these initiatives. the organisation in terms of carbon accounting and its position on the low-carbon transition pathway. This involves making a first diagnosis: is the organisation carrying out its first or nth Bilan Carbone®? What are the internal and external expectations? What resources are available? Will this be a first or nth awareness-raising on planetary issues? The method is broken down into 3 main maturity levels in order to propose requirements adapted to the organisation and its objectives: Beginner, Intermediate and Advanced.
The governance and internal governance make it possible to structure, coordinate and ensure the completion of the approach. The level of requirement on the governance of each of the approach's steps, notably hierarchical involvement and training, may depend on the (Advanced level) covers the majority of CSRD ESRS E1. Bilan Carbone® results are usable within these initiatives..
This method mandatorily addresses the induced emissions by a organisation.
The organisation defines its organisational, temporal, and identify its emission sources allowing it to delimit its operational boundary. It identifies the transition risks and opportunities.
This makes it possible to delimit the study and prepare the accounting phase, being certain to include all the organisation's direct and indirect emissions.
The level of requirement for identifying the boundaries may depend on the (Advanced level) covers the majority of CSRD ESRS E1. Bilan Carbone® results are usable within these initiatives. of the organisation.
The Stakeholder engagement is a crucial part of the Bilan Carbone® approach, since it allows all the organisation's stakeholders to be made aware and then to mobilise to carry out the Bilan Carbone® and commit to the transition plan. Stakeholder engagement continues continuously throughout the entire Bilan Carbone® approach, and should enable the transmission of certain key messages to trigger the move to action.
The Bilan Carbone® method defines the expectations, that is to say the messages and the content considered necessary to obtain a move to action and a sufficient reduction in emissions. However, the means (formats, tools, etc.) to achieve these objectives remain at the discretion of the approach lead.
The requirements in terms of Stakeholder engagement adapt according to the organisation and its resources, depending on its (Advanced level) covers the majority of CSRD ESRS E1. Bilan Carbone® results are usable within these initiatives..
The accounting step consists both in collecting all the required activity data and converting them into tonnes of CO2 equivalent using emission factors. This involves drawing up the emission profile of the organisation, that is to say the distribution of the organisation's quantified emissions across the different Bilan Carbone® categories.
The uncertainties, inherent to the chosen emission factors and to the data collected, must be quantified and displayed transparently on the emissions profile.
The quality of the accounting (precision of activity data, of emission factors, etc.) varies according to the (Advanced level) covers the majority of CSRD ESRS E1. Bilan Carbone® results are usable within these initiatives. of the organisation and according to its resources.
A Transition Plan is defined following the accounting of emissions. This plan must include objectives reduction targets, a series ofactions detailed and quantified actions, a pathway credible in relation to the actions envisaged and the objectives set.
Indicators allow monitoring of the and the performance of these actions. implementation The level of requirement for the transition plan is to be adapted to the organisation and its resources depending on its
The result of a Bilan Carbone® is the quantification of the organisation's GHG emissions, distributed by emission category within the considered boundaries, as well as a proposed transition plan in coherence, and the associated monitoring indicators. The expected deliverables are framed, and (Advanced level) covers the majority of CSRD ESRS E1. Bilan Carbone® results are usable within these initiatives..
presented to the organisation for internal or external use, depending on its Different export formats (Advanced level) covers the majority of CSRD ESRS E1. Bilan Carbone® results are usable within these initiatives..
of the Bilan Carbone® make it possible to meet regulatory requirements and other carbon accounting methods. The organisation prepares the next steps of its progression by
The anonymised emissions profile must be deposited at least on the ADEME platform continuous improvement.
Step 7 - Evaluate the quality of the Bilan Carbone®OCCF.
team of independent evaluators . The evaluation is based on the deliverables established during the approach, following a strict. framework Step 7 is
optional and voluntary . Only a successful audit allows one toclaim an evaluated Bilan Carbone®. an evaluated Bilan Carbone®.
Do you have a comprehension question? Consult the FAQ. The method is living and therefore likely to evolve (clarifications, additions): find the track of changes here.
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