# 0.2 - The stages of a Bilan Carbone®

The Bilan Carbone® approach is structured into 7 steps.

<div data-full-width="true"><figure><img src="/files/844b059e975b03151381ec1341bcb2878d821064" alt=""><figcaption><p>Figure 0.2: The steps of a Bilan Carbone®</p></figcaption></figure></div>

<mark style="color:$info;">🌐</mark> [*<mark style="color:$info;">English version</mark>*](https://abc-transitionbascarbone.fr/wp-content/uploads/2025/11/The-Bilan-Carbone-approach.png) *<mark style="color:$info;">of this image.</mark>*

## [Step 1 - Frame the Bilan Carbone® approach](/methode-bilan-carbone-r-en/1-framework-for-the-approach/1.1-define-your-bilan-carbone-r-maturity-level.md)&#x20;

At the launch of a Bilan Carbone® approach, it is necessary to frame:&#x20;

* The [(Advanced level) covers the majority of CSRD ESRS E1. Bilan Carbone® results are usable within these initiatives.](/methode-bilan-carbone-r-en/1-framework-for-the-approach/1.1-define-your-bilan-carbone-r-maturity-level.md) the organisation in terms of carbon accounting and its position on the [low-carbon transition pathway](/methode-bilan-carbone-r-en/introduction-to-the-low-carbon-transition/what-is-a-low-carbon-transition-approach.md). 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](/methode-bilan-carbone-r-en/1-framework-for-the-approach/1.2-define-the-management-of-the-bilan-carbone-r-approach.md) 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.](/methode-bilan-carbone-r-en/1-framework-for-the-approach/1.1-define-your-bilan-carbone-r-maturity-level.md).

## [Step 2 - Define the scope of the approach](/methode-bilan-carbone-r-en/2-scope-of-the-approach/2-introduction-to-scope-identification.md)

This method mandatorily addresses the [induced emissions](/methode-bilan-carbone-r-en/2-scope-of-the-approach/2.1-emissions-accounted-for-in-a-bilan-carbone-r.md#pilier-a) by a [organisation](/methode-bilan-carbone-r-en/2-scope-of-the-approach/2.1-emissions-accounted-for-in-a-bilan-carbone-r.md#organisation).

The organisation defines its [organisational](/methode-bilan-carbone-r-en/2-scope-of-the-approach/2.2-organisational-boundary.md), [temporal](/methode-bilan-carbone-r-en/2-scope-of-the-approach/2.3-temporal-boundary.md), and [identify its emission sources](/methode-bilan-carbone-r-en/2-scope-of-the-approach/2.4-operational-boundary.md) allowing it to delimit its [operational boundary](/methode-bilan-carbone-r-en/2-scope-of-the-approach/2.4-operational-boundary.md). It identifies the [transition risks and opportunities.](/methode-bilan-carbone-r-en/2-scope-of-the-approach/2.5-identification-of-transition-risks-and-opportunities.md)

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.](/methode-bilan-carbone-r-en/1-framework-for-the-approach/1.1-define-your-bilan-carbone-r-maturity-level.md) of the organisation.

## [Step 3 - Schedule the Stakeholder engagement steps](/methode-bilan-carbone-r-en/3-stakeholder-engagement/3-introduction-to-stakeholder-engagement.md)

The [Stakeholder engagement](/methode-bilan-carbone-r-en/3-stakeholder-engagement/3-introduction-to-stakeholder-engagement.md) 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.&#x20;

The Bilan Carbone® method defines the expectations, that is to say [the messages and the content](/methode-bilan-carbone-r-en/3-stakeholder-engagement/3.1-schedule-the-stakeholder-engagement-phases.md) 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.](/methode-bilan-carbone-r-en/1-framework-for-the-approach/1.1-define-your-bilan-carbone-r-maturity-level.md).

## [Step 4 - Account for its emissions](/methode-bilan-carbone-r-en/4-accounting/4-introduction-to-emissions-accounting.md)

The accounting step consists both in [collecting](/methode-bilan-carbone-r-en/4-accounting/4.2-method-for-collecting-activity-data.md) all the required activity data and converting them into tonnes of CO2 equivalent using [emission factors](/methode-bilan-carbone-r-en/4-accounting/4.3-method-for-selecting-emission-factors.md). This involves drawing up the [emission profile](/methode-bilan-carbone-r-en/4-accounting/4.5-emission-profile.md) of the organisation, that is to say the distribution of the organisation's quantified emissions across the different Bilan Carbone® categories.

The [uncertainties](/methode-bilan-carbone-r-en/4-accounting/4.4-method-for-estimating-uncertainties.md), 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.](/methode-bilan-carbone-r-en/1-framework-for-the-approach/1.1-define-your-bilan-carbone-r-maturity-level.md) of the organisation and according to its resources.

## [Step 5 - Establish a transition plan](/methode-bilan-carbone-r-en/5-transition-plan/5-introduction-to-the-transition-plan.md)

A [Transition Plan](/methode-bilan-carbone-r-en/5-transition-plan/5-introduction-to-the-transition-plan.md) is defined following the accounting of emissions. This plan must include [objectives](/methode-bilan-carbone-r-en/5-transition-plan/5.1-definition-of-objectives.md) reduction targets, a series of[actions](/methode-bilan-carbone-r-en/5-transition-plan/5.2-construction-of-the-action-plan.md) detailed and quantified actions, a [pathway](/methode-bilan-carbone-r-en/5-transition-plan/5.3-definition-of-the-transition-pathway.md) credible in relation to the actions envisaged and the objectives set.

Indicators [allow monitoring of the](/methode-bilan-carbone-r-en/5-transition-plan/5.5-monitoring-and-governance-of-the-transition-plan.md) and the performance of these actions. [implementation](/methode-bilan-carbone-r-en/5-transition-plan/5.4-implementation-of-the-transition-plan.md) 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.](/methode-bilan-carbone-r-en/1-framework-for-the-approach/1.1-define-your-bilan-carbone-r-maturity-level.md).

## [Step 6 - Synthesis and reporting](/methode-bilan-carbone-r-en/6-summary-and-reporting/6-introduction-to-reporting-on-the-approach.md)

presented [to the organisation for internal or external use, depending on its](/methode-bilan-carbone-r-en/6-summary-and-reporting/6.1-reporting-of-the-bilan-carbone-r.md) Different export formats [(Advanced level) covers the majority of CSRD ESRS E1. Bilan Carbone® results are usable within these initiatives.](/methode-bilan-carbone-r-en/1-framework-for-the-approach/1.1-define-your-bilan-carbone-r-maturity-level.md).

[of the Bilan Carbone® make it possible to meet regulatory requirements and other carbon accounting methods.](/methode-bilan-carbone-r-en/6-summary-and-reporting/6.2-compatibility-of-the-approach-with-other-frameworks.md) 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](/methode-bilan-carbone-r-en/6-summary-and-reporting/6.3-renewal-and-continuous-improvement.md).

Step 7 - Evaluate the quality of the Bilan Carbone®[OCCF](/methode-bilan-carbone-r-en/appendices/bibliography.md#labc-et-les-ressources-complementaires-au-bilan-carbone-r).&#x20;

## [The quality of the Bilan Carbone® approach can be evaluated by an](/methode-bilan-carbone-r-en/7-evaluation-and-quality-of-bilan-carbone-r/7-introduction-to-the-evaluation-of-the-approach.md)

team of independent evaluators [. The evaluation is based on the deliverables established during the approach, following a ](/methode-bilan-carbone-r-en/7-evaluation-and-quality-of-bilan-carbone-r/7.1-prepare-the-evaluation-of-its-assessment.md)strict. [framework](/methode-bilan-carbone-r-en/7-evaluation-and-quality-of-bilan-carbone-r/7.2-the-evaluation-process.md) Step 7 is&#x20;

optional and voluntary **. Only a successful audit allows one to**claim [an evaluated Bilan Carbone®.](/methode-bilan-carbone-r-en/7-evaluation-and-quality-of-bilan-carbone-r/7.3-evaluation-result.md) an evaluated Bilan Carbone®.

***

*Do you have a comprehension question?* [*Consult the FAQ*](/methode-bilan-carbone-r-en/appendices/faq.md)*. The method is living and therefore likely to evolve (clarifications, additions): find the* [*track of changes here*](/methode-bilan-carbone-r-en/foreword/history-and-tracking-of-changes.md)*.*


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