# 0.3 - Method summary ## Downloadable summary of the Bilan Carbone® Method {% file src="" %} ## Online summary of the Bilan Carbone® Method :link: The full guide can be found here: [bilancarbone-methode.com](http://bilancarbone-methode.com/) ### **Introduction** The **Bilan Carbone®,** developed by ADEME in 2004 and then by ABC since 2011, is a methodology for accounting for and reducing greenhouse gas (GHG) emissions, developed to help organisations reduce their environmental impact. Its main purpose is to provide a rigorous and comprehensive analysis of GHG emissions, both direct and indirect, thereby enabling organisations to design and manage effective low-carbon transition plans. This **new version** of the Bilan Carbone® provides a modular methodology, a true guide to excellence making it possible to develop a continuous improvement approach and GHG emissions reporting. The methodology makes it possible to deepen GHG accounting by conducting a strategic analysis of an organisation and proposes best practices in terms of transition planning. ### **Objectives of the Bilan Carbone®** The main objectives of the Bilan Carbone® are: * **Stakeholder engagement** : engage the organisation's stakeholders through awareness, empowerment, coconstruction and reporting back on the transformations made possible by the transition plan. * **Rigorous accounting of GHG emissions** : Include all direct and indirect emission sources, covering the boundaries of responsibility and dependency of the organisation. * **Development of a transition plan** : Build an ambitious and operational plan to reduce GHG emissions and vulnerabilities linked to climate change, by taking ownership of both the risks and the opportunities offered by the transition. These objectives are adapted according to the organisation's maturity level in carbon accounting, encouraging continuous improvement and progress with each iteration of the Bilan Carbone®. ### **Principles of the Bilan Carbone®** The Bilan Carbone® meets the following principles: * Consistency: the approach is consistent with current issues, that is to say with national and international strategies to combat climate change (National Low-Carbon Strategy, Paris Agreement, etc.), and promotes the emergence of a low-carbon society. * Accuracy: the biases and uncertainties inherent in the approach are identified, quantified and reduced as much as possible. * Significance: the approach seeks to cover as many emissions as possible, and to act as a priority on all so-called significant emissions. * Evaluation: the approach must lead to results that can be evaluated, in particular through the assessment guide. This procedure is optional, but must be applicable to all the requirements of the approach. * Transparency: the approach must be sufficiently transparent, and the results obtained must be published on the platform of the Observatoire de la Comptabilité Carbone en France (OCCF). * Low-carbon strategy: the approach seeks to add a mitigation dimension to the organisation's strategy. * Long-term vision: the approach contributes to defining the organisation's long-term low-carbon transition vision. * Anticipation: the approach encourages anticipating future changes. * Pragmatism: the approach requires remaining pragmatic about the results obtained, which are not always those anticipated beforehand. ### **Stages of a Bilan Carbone®** The Bilan Carbone® method is structured in seven stages:
🌐 [*English version*](https://abc-transitionbascarbone.fr/wp-content/uploads/2025/11/The-Bilan-Carbone-approach.png) *of this image.* 1. **Stage 1 - Scoping the approach** : At the launch of a Bilan Carbone® approach, it is necessary to frame: \ \- The organisation's maturity level in terms of carbon accounting and its position on the low-carbon transition pathway. This involves carrying out an initial 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 an nth awareness-raising exercise on global issues? The method is broken down into 3 broad maturity levels in order to propose requirements suited to the organisation and its objectives: Beginner, Intermediate and Advanced. \ \- Governance and internal management make it possible to structure, coordinate and ensure the completion of the approach. The level of requirement for managing each stage of the approach, particularly hierarchical involvement and training, may depend on the maturity level. 2. **Stage 2 - Defining the boundaries** : This method necessarily focuses on the emissions induced by an organisation. The organisation shall define its organisational boundary, temporal boundary, and identify its emission sources, enabling it to define its operational boundary. It identifies transition risks and opportunities. This makes it possible to delimit the study and prepare the accounting phase, while being certain to include all the organisation's direct and indirect emissions. The level of requirement for boundary identification may depend on the organisation's maturity level. 3. **Stage 3 - Schedule stakeholder engagement** : Stakeholder engagement is a key part of the Bilan Carbone® approach, as it enables all of the organisation's stakeholders to be first made aware and then brought into action to carry out the Bilan Carbone® and launch the transition plan. Stakeholder engagement continues throughout the entire Bilan Carbone® approach, and must enable certain key messages to be conveyed in order to trigger action. The Bilan Carbone® method defines the expected outcomes, that is to say the messages and content considered necessary to achieve action and a sufficient reduction in emissions. However, the means (formats, tools, etc.) used to achieve these objectives remain at the discretion of the lead of the approach. The requirements in terms of stakeholder engagement are adapted according to the organisation and its resources, depending on its maturity level. 4. **Stage 4 - Account for emissions** : The accounting stage consists of both collecting all the required activity data and converting them into tonnes of CO2 equivalent using emission factors. This involves drawing up the organisation's emissions profile, that is to say the distribution of the organisation's quantified emissions across the different categories of the Bilan Carbone®. The uncertainties inherent in the emission factors chosen and the data collected must be quantified and displayed transparently in the emissions profile. The quality of the accounting (accuracy of activity data, emission factors, etc.) varies according to the organisation's maturity level and its resources. 5. **Stage 5 - Establish a transition plan** : A transition plan shall be defined following the accounting of emissions. This plan shall include reduction objectives, a series of detailed and quantified actions, and a credible pathway in relation to the planned actions and set objectives. Indicators make it possible to monitor the implementation and performance of these actions. The level of requirement of the transition plan is to be adapted to the organisation and its resources according to its maturity level. 6. **Stage 6 - Summary and reporting of the approach** : The result of a Bilan Carbone® is the quantification of the organisation's GHG emissions, broken down by emission category within the boundaries considered, as well as a proposed transition plan in line with them, and the associated monitoring indicators. The expected deliverables are framed and reported back to the organisation for internal or external use, depending on its maturity level. Different Bilan Carbone® export formats make it possible to meet regulatory requirements and other carbon accounting methods. The organisation prepares for the next stage of its progress in continuous improvement. The anonymised emissions profile must be submitted at a minimum on the OCCF platform. 7. **Stage 7 - Assessing the quality of the Bilan Carbone®** : Stage 7 is optional and voluntary. The quality of the Bilan Carbone® approach can be assessed by a team of independent assessors. The evaluation is based on the deliverables produced during the approach, following a strict framework. Stage 7 is optional and voluntary. Only a successful audit allows one to claim an assessed Bilan Carbone®. ### **Bilan Carbone® Maturity Scale** There is a gradient of maturity levels, from the beginner organisation to the most experienced one. In order to adapt to this diversity, **the Bilan Carbone® method** **is broken down into 3 broad maturity levels (Beginner, Intermediate and Advanced):** * **Beginner level** : The typical profile is the organisation that carries out « **a first Bilan Carbone®** » : The organisation's objective is to mobilise certain key teams to carry out an initial accounting of its GHG emissions, and to establish a simple transition plan associated with short-term objectives. One of the objectives of this first transition plan shall be to renew the approach by aiming for a Bilan Carbone® at Intermediate level. Hierarchical involvement and governance of the carbon issue are emerging. In general, this level is suited to a beginner organisation or a small structure with few resources, carrying out its first Bilan Carbone®, wishing to meet the regulatory GHG Assessment, or Diag Décarbon'action. * **Intermediate level** : The typical profile is the organisation that carries out « **a Bilan Carbone® and actions targeting all emissions** » : The objective of a Bilan Carbone® approach at Intermediate level is to carry out a comprehensive accounting of its emissions, with a view to establishing a complete, quantified transition plan that includes medium-term objectives. All stakeholders will be engaged, whether internal or external to the organisation. Hierarchical involvement and governance of the carbon issue are increasingly integrated. This is the Bilan Carbone® as it has historically been carried out, and concerns the majority of organisations. A Bilan Carbone® at Intermediate level is typically an improved renewal of a previous Beginner-level approach. * **Advanced level** : The typical profile is the organisation that carries out « **a Bilan Carbone® to manage its internal strategy** » : A Bilan Carbone® at Advanced level is characterised by an in-depth accounting of the most significant emission categories. In between two renewals of the Bilan Carbone® (or during the approach), the organisation has developed an analysis of transition risks and opportunities in addition to its Bilan Carbone® approach. In between two renewals of the Bilan Carbone® (or during the approach), the organisation has developed a genuine low-carbon transition strategy (possibly via ACT Step-by-Step or other equivalent methods). The organisation can amend it, and monitor its development through the regular renewal of the Advanced-level Bilan Carbone®. The Bilan Carbone® serves as an internal management tool for the organisation's GHG emissions. Carbon indicators feed into the organisation's overall strategy. For an Advanced level, it is relevant to implement analytical carbon accounting. The transition plan is quantified, and sets a long-term objective of reducing emissions, or even transforming the business model, made credible by a decarbonisation pathway set out over the short, medium and long term. All stakeholders are engaged. The Advanced-level Bilan Carbone® makes it possible to meet most of the requirements of CSRD ESRS E1. Hierarchical involvement and governance of the carbon issue are priorities for the organisation. This level concerns the organisations that are most mature in addressing low-carbon transition issues, with dedicated internal resources. Assessments of the Bilan Carbone® or of the organisation's strategy make it possible to confirm this maturity. At the start of the approach, the organisation shall choose an appropriate maturity level and comply with the corresponding requirements. A maturity questionnaire makes it possible to quickly estimate an organisation's maturity level. It is not intended to be exhaustive, but it does provide an initial idea of the appropriate maturity level to aim for during the approach. The organisation can directly aim for the level corresponding to its objectives, needs and maturity, without necessarily starting at Beginner level. The organisation shall progress in terms of maturity with each iteration of the approach. This does not necessarily mean achieving a higher level.
🌐 [*English version*](https://abc-transitionbascarbone.fr/wp-content/uploads/2025/11/EN-Progression-path-of-the-Bilan-Carbone%C2%AE-method-1.png) *of this image.* ### Summary of Bilan Carbone® requirements**®** If the Bilan Carbone® provides a modular methodology, the requirements for each level are strict. Each level is defined by specific criteria:
🌐 [*English version*](https://abc-transitionbascarbone.fr/wp-content/uploads/2025/11/Criterion-defining-scaled.png) *of this image.* ### **Reporting of the Bilan Carbone®** The closure of the approach and its reporting is carried out in 2 or 3 stages: 1. An **internal report:** by the Bilan Carbone® lead, accompanied by the project team. It is composed of all the Bilan Carbone® deliverables (presented below). These deliverables are archived by the organisation itself. 2. An **reporting and publication** of the results: on the one hand, to contribute to public knowledge in carbon accounting, the organisation's GHG profile is submitted anonymously to the Observatoire de la Comptabilité Carbone en France (OCCF) in order to improve knowledge of GHG emissions in the different business sectors. On the other hand, the organisation may publish its assessment (in full or in part) on its website, in its external documentation and on social media. 3. An **reporting** possibly supported by an **evaluation** **voluntary** : If the organisation wishes to have its assessment evaluated by an independent assessor, additional documents shall be attached to the Bilan Carbone® deliverables (presented below). The result of the evaluation will also appear on the Observatoire de la Comptabilité Carbone en France (OCCF). The **Deliverables of a Bilan Carbone®** include: * [x] The deliverables for Stage 1 - Scoping: * A description of the organisation concerned by the Bilan Carbone®: company name, SIRET, SIREN, NAF code, number of FTEs; * An introduction to the lead of the approach: name, position held (and training number and date of training in the Bilan Carbone® approach where applicable). As well as, where applicable, the member of the management team leading the approach: name, position held, training number, date of the training for decision-makers attended. * An introduction to the project team carrying out the Bilan Carbone®: name, training number, date of the training in the Bilan Carbone® approach they attended, organisation of affiliation (if external); * The organisation's maturity level; * [x] The deliverables for Stage 2 - Boundaries: * The choice of organisational boundary together with a justification (list of facilities and sites concerned); * The chosen temporal boundary; * The choice of operational boundary (significance criterion where applicable) and its justification; * The mapping of the organisation's flows (quantified, where applicable) or the analytical mapping (where applicable); * Physical and transition risks related to climate change; according to what is required in the maturity level (list of risks and opportunities, mapping of risks and opportunities, or analysis of risks and opportunities where applicable). * [x] The deliverables for Stage 3 - Stakeholder engagement: * A summary of the different stakeholder engagement phases that have been implemented: their targets, the messages conveyed, their format, the associated stage of the approach; * [x] The deliverables for Stage 4 - Accounting: * A summary of the data collected together with a description of the data collection process followed (in a collection matrix); * Documentation of the emission factors used, and of the spend-based emission factors (specific and non-specific) together with their sources [(collection matrix)](https://www.bilancarbone-methode.com/methode-bilan-carbone-r-en/4-accounting/4.3-method-for-selecting-emission-factors#matrice-de-collecte-des-donnees) ; * The uncertainties associated with the organisation's GHG profile; * The rate of use of spend-based factors associated with the organisation's GHG profile; * The organisation's GHG profile, listing emissions in tCO2e; * [x] The deliverables for Stage 5 - Transition plan * The objectives associated with the transition plan; * The action plan through all the action sheets; * The transition plan pathway; * The indicators (monitoring, implementation and performance), as well as the monitoring system used to follow the transition plan, where applicable; Important: the requirements relating to these deliverables may vary depending on the maturity level of the approach (Beginner, Intermediate, Advanced). The details can be found in the full guide. ### **Assessment of the Bilan Carbone®** This is Stage 7 (voluntary and optional) of the approach. One of the fundamental aspects of the Bilan Carbone® method is transparency over the entire calculation process, from the choice of boundaries to the means of communicating with stakeholders. The**evaluation** of a Bilan Carbone® thus guarantees the reliability of the results. It also makes it possible to identify blocking points and areas for improvement between two assessments of an organisation. Evaluation is a voluntary approach with two objectives: * Verify that the assessment complies with the requirements of the Bilan Carbone® method * Confirm the maturity level of the organisation carrying out its assessment (this point may be useful to know what additional approach to the Bilan Carbone® may be initiated afterwards) The evaluation of the Bilan Carbone® follows the process described in the Assessment Guide: [bilancarbone-evaluation.com](https://www.bilancarbone-evaluation.com/). ### **Integration of the Bilan Carbone® into a low-carbon transition approach** The Bilan Carbone® approach and the reporting of these results can feed into other approaches. The Bilan Carbone® method is **compatible** with the requirements of the GHG Protocol, the BEGES-R, and ISO 14064-1. These standards respond to **complementary uses**, some **calculation methods** differ and must be applied with caution. The table below summarises the similarities and specific features between the Bilan Carbone® and the other current standards for an organisation's carbon accounting:
🌐 [*English version*](https://abc-transitionbascarbone.fr/wp-content/uploads/2025/11/The-place-of-the-Bilan-Carbone_La-place-du-Bilan-Carbone-parmi-les-standards-scaled.png) *of this image.* The results of the Bilan Carbone® can feed into **regulatory reporting** (BEGES-R in France, CSRD in Europe). Low-carbon transition approaches help organisations progress along their transition pathway. These approaches generally follow a structured process in several key stages, presented in a « **transition pathway** ». Each organisation **adapts** this pathway to its profile and maturity, thus ensuring its own transition towards a low-carbon model. The details can be found in the full guide. ### Detailed and additional information This summary is a condensed version of the Bilan Carbone® method. For more details, consult the full guide here: [bilancarbone-methode.com](http://bilancarbone-methode.com/). The document is organised by stage, the sections are hierarchical, the search function allows quick access to information, and the bibliographic links make the experience smoother. This format enables both a more organised overview reading, and also a more efficient targeted reading, for example by referring to the **table of contents**. ### **Conclusion** **The Bilan Carbone® is an essential method for organisations wishing to reduce their environmental impact and effectively manage their low-carbon transition. By following the stages (from stakeholder engagement to action), and the defined maturity criteria, organisations can make internal decisions, demonstrate their commitments externally and** **progress along their low-carbon transition pathways.** *** *Do you have a comprehension question?* [*Consult the FAQ*](https://www.bilancarbone-methode.com/methode-bilan-carbone-r-en/appendices/faq)*. The method is living and therefore likely to evolve (clarifications, additions): find the* [*tracking of changes here*](https://www.bilancarbone-methode.com/methode-bilan-carbone-r-en/foreword/history-and-tracking-of-changes)*.*