0.3 - Method summary
10-page summary of the Methodological guide of Bilan Carbone®.
Downloadable summary of the Bilan Carbone® Method
Online summary of the Bilan Carbone® Method
🔗 The guide can be found in full here: bilancarbone-methode.com
Introduction
The Bilan Carbone®, developed by ADEME in 2004 and then by ABC since 2011, is a methodology for accounting 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, 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 enabling the development of a continuous improvement approach and GHG emissions reporting. The methodology allows for deeper GHG accounting by conducting a strategic analysis of an organisation and offers best practices for a transition plan.
Objectives of the Bilan Carbone®
The main objectives of the Bilan Carbone® are:
Stakeholder engagement : engage the organisation's stakeholders through awareness raising, empowerment, coconstruction and the results presentation and reporting of the transformations enabled by the transition plan.
Rigorous accounting of GHG emissions : Include all sources of direct and indirect emissions, covering the scopes of responsibility and dependency of the organisation.
Development of a transition plan : Build an ambitious and operational plan to reduce GHG emissions and vulnerabilities related to climate change, taking ownership of the risks but also the opportunities offered by the transition.
These objectives are set out according to the organisation's maturity level in carbon accounting, encouraging continuous improvement and progression at each iteration of the Bilan Carbone®.
Principles of the Bilan Carbone®
The Bilan Carbone® adheres to the following principles:
Coherence: 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, …), and favours the emergence of a low‑carbon society.
Accuracy: biases and uncertainties inherent to the approach are identified, quantified and reduced as much as possible.
Significance: the approach seeks to cover as many emissions as possible, and to prioritise action on all emissions deemed significant.
Evaluation: the approach must result in outputs that can be evaluated, notably through the guide for the evaluation of a Bilan Carbone®. 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 Observatory of Carbon Accounting in 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 transition vision towards low carbon.
Anticipation: the approach encourages anticipating forthcoming changes.
Pragmatism: the approach requires remaining pragmatic about the results obtained, which are not always those anticipated beforehand.
Steps of a Bilan Carbone®
The Bilan Carbone® method is structured in seven steps:
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Step 1 - Frame the approach :
At the launch of a Bilan Carbone® process, it is necessary to frame: - The organisation's maturity level in terms of carbon accounting and its position on the low‑carbon transition journey. This involves making 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 a subsequent awareness raising on planetary issues? The method is offered in 3 main maturity levels to propose requirements adapted to the organisation and its objectives: Beginner, Intermediate and Advanced. - Internal management and governance to structure, coordinate and ensure the completion of the approach. The level of requirement for managing each step of the approach, notably hierarchical involvement and training, may depend on the maturity level.
Step 2 - Define the boundaries :
This method mandatorily concerns emissions induced by an organisation. The organisation shall define its organisational and temporal boundaries, and identify its emission sources allowing it to delimit its operational boundary. It shall identify transition risks and opportunities. This makes it possible to delimit the study and prepare the accounting phase, ensuring that all the organisation's direct and indirect emissions are included. The level of requirement for identifying the boundaries may depend on the organisation's maturity level.
Step 3 - Schedule the Stakeholder engagement :
Stakeholder engagement is a crucial part of the Bilan Carbone® approach, as it enables all the organisation's stakeholders to be made aware and then mobilised to carry out the Bilan Carbone® and engage the transition plan. Stakeholder engagement continues throughout the Bilan Carbone® process and must 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 content considered necessary to achieve a move to action and a sufficient reduction of emissions. However, the means (formats, tools, etc.) to achieve these objectives remain at the discretion of the process lead. The requirements in terms of engagement adapt according to the organisation and its resources, depending on its maturity level.
Step 4 - Account for the emissions :
The accounting step consists both of collecting all required activity data and converting them into tonnes of CO2 equivalent using emission factors. It involves producing the organisation's emissions profile, that is the distribution of the quantified emissions of the organisation across the various Bilan Carbone® categories. The uncertainties inherent to the chosen emission factors and the data collected must be quantified and displayed transparently on the emissions profile. The quality of the accounting (precision of activity data, emission factors, etc.) varies according to the organisation's maturity level and its resources.
Step 5 - Establish a transition plan :
A transition plan shall be defined after accounting for emissions. This plan shall include reduction objectives, a series of detailed and quantified actions, a credible trajectory relative to the actions envisaged and the objectives set. Indicators shall allow monitoring of the implementation and performance of these actions. The level of requirement for the transition plan is to be adapted to the organisation and its resources according to its maturity level.
Step 6 - Synthesis and results presentation and reporting of the approach :
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 coherent transition plan, and the associated monitoring indicators. The expected deliverables are defined and presented to the organisation for internal or external use, according to its maturity level. Different export formats of the Bilan Carbone® make it possible to meet regulatory requirements and other carbon accounting methods. The organisation prepares the continuation of its continuous improvement. The anonymised emissions profile must be deposited at least on the OCCF platform.
Step 7 - Evaluate the quality of the Bilan Carbone® : Step 7 is optional and voluntary.
The quality of the Bilan Carbone® approach can be evaluated by a team of independent evaluators. The evaluation is based on the deliverables produced during the process, following a strict framework. Step 7 is optional and voluntary. Only a successful audit allows claiming an evaluated Bilan Carbone®.
Bilan Carbone® Maturity Scale
There is a gradient of maturity degrees, from the beginner organisation to the most experienced. In order to adapt to this diversity, the Bilan Carbone® method is offered in 3 main maturity levels (Beginner, Intermediate and Advanced):
Beginner level : The typical profile is an organisation carrying 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 objective of this first transition plan will be to renew the approach aiming for an Intermediate level Bilan Carbone®. Hierarchical involvement and governance on the carbon topic are emerging. In general, this level is suitable for a beginner organisation or a small structure with limited resources, carrying out its first Bilan Carbone®, wishing to comply with the Regulatory GHG Assessment, or with the Diag Décarbon'action.
Intermediate level : The typical profile is an organisation carrying out a “ a Bilan Carbone® and actions targeting all emissions ” :
The objective of a Standard level Bilan Carbone® is to carry out an exhaustive accounting of its emissions, with a view to establishing a complete, quantified transition plan, including medium‑term objectives. All stakeholders will be mobilised, whether internal or external to the organisation. Hierarchical involvement and governance on the carbon topic are increasingly integrated. This is the Bilan Carbone® as historically conducted, and concerns the majority of organisations. An Intermediate level Bilan Carbone® is typically an improved renewal of a previous Beginner level approach.
Advanced level : The typical profile is an organisation carrying out a “ a Bilan Carbone® to steer its internal strategy ” :
An Advanced level Bilan Carbone® is characterised by in‑depth accounting of the most significant emission categories. The organisation has, between two renewals of the Bilan Carbone® (or equips itself during the process), conducted an analysis of transition risks and opportunities in addition to its Bilan Carbone® approach. The organisation has, between two renewals of the Bilan Carbone® (or equips itself during the process), 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 evolution through regular renewals of the Advanced level Bilan Carbone®. The Bilan Carbone® serves as an internal steering and management tool for the organisation's GHG emissions. Carbon indicators feed into the organisation's overall strategy. It is relevant for an Advanced level to implement analytical carbon accounting. The transition plan is quantified, and sets a long‑term emissions reduction objective, even of business model transformation, credibilised by a decarbonisation trajectory with short, medium and long‑term milestones. All stakeholders are mobilised. The Advanced level Bilan Carbone® enables meeting most of the CSRD ESRS E1 requirements. Hierarchical involvement and governance on the carbon topic are priorities for the organisation. This level concerns the most mature organisations on low‑carbon transition issues, with dedicated internal resources. Evaluations of the Bilan Carbone® or of the organisation's strategy help confirm this maturity.
At the launch of the approach, the organisation shall choose a maturity level adapted to it, and comply with the corresponding requirements. A maturity questionnaire allows a quick estimation of an organisation's maturity level. It is not intended to be exhaustive, but gives an initial idea of the appropriate maturity level to aim for during the process.
The organisation can directly target the level corresponding to its objectives, needs and maturity, without necessarily starting with the Beginner level. The organisation shall progress in terms of maturity at each iteration of the approach. This does not necessarily translate into reaching a higher level.
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Summary of Bilan Carbone® requirements®
While the Bilan Carbone® provides a modular methodology, the requirements for each level are strict. Each level is defined by specific criteria:
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Results presentation and reporting of the Bilan Carbone®
The closure of the process and its results presentation and reporting is done in 2 or 3 steps:
An internal results presentation: by the Bilan Carbone® process lead, accompanied by the project team. It consists of all the Bilan Carbone® Deliverables (presented below). These deliverables are archived by the organisation itself.
An results presentation and publication of the results: on the one hand, to contribute to public knowledge in carbon accounting, the organisation's GHG profile is deposited anonymously on the Observatory of Carbon Accounting in France (OCCF) to improve knowledge about GHG emissions across different activity 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 networks.
An results presentation possibly supported by an evaluation voluntary : If the organisation wishes to have its assessment evaluated by an independent evaluator, additional documents must be annexed to the Bilan Carbone® Deliverables (presented below). The evaluation result will also appear on the Observatory of Carbon Accounting in France (OCCF).
The Deliverables of a Bilan Carbone® include:
Important: the requirements regarding these deliverables may vary according to the approach's maturity level (Beginner, Intermediate, Advanced). Details can be found in the full guide.
Evaluation of the Bilan Carbone®
This is Step 7 (voluntary and optional) of the approach. One of the fundamental aspects of the Bilan Carbone® method is transparency throughout the calculation process, from the choice of boundaries to the means of communication to stakeholders.
Theevaluation of a Bilan Carbone® thus guarantees the reliability of the results. It also makes it possible to identify blocking points and improvements between two assessments of an organisation. The evaluation is a voluntary process with two objectives:
Verify that the assessment meets the requirements of the Bilan Carbone® method
Confirm the maturity level of the organisation carrying out its assessment (this point can be useful to know which complementary process to the Bilan Carbone® can be initiated afterwards)
The evaluation of the Bilan Carbone® follows the process described in the Guide for the evaluation of a Bilan Carbone®: bilancarbone-evaluation.com.
Integration of the Bilan Carbone® into a Low‑Carbon transition approach
The Bilan Carbone® approach and the presentation and reporting of its results can feed other processes.
The Bilan Carbone® method is compatible with the expectations of the GHG‑Protocol, the Regulatory GHG Assessment (BEGES‑R), and ISO 14064‑1. These standards meet complementary uses, some calculation procedures differ and must be applied with caution.
The table below summarises the similarities and specificities between the Bilan Carbone® and other current organisational carbon accounting standards:
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The results of the Bilan Carbone® can feed into regulatory reporting (BEGES‑R in France, CSRD in Europe).
Low‑carbon transition approaches advance organisations in their transition journey. These approaches, in general, follow a structured process in several key steps, presented in a “ transition journey ”. Each organisation adapts this journey to its profile and maturity, thereby ensuring its own transition to a low‑carbon model. Details are available in the full guide.
Detailed and supplementary information
This summary is an overview of the Bilan Carbone® method. For more details, consult the full guide here: bilancarbone-methode.com.
The document is organised by step, the sections are hierarchical, the search function allows quick access to information, and bibliographic redirects streamline the experience. This format allows both a more organised overall reading, and 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 steer their low‑carbon transition. By following the steps (from engagement to action), and the defined maturity criteria, organisations can make internal decisions, demonstrate their commitments externally and progress in their low‑carbon transition journeys.
Do you have a comprehension question? Consult the FAQ. The method is living and therefore likely to evolve (clarifications, additions): find the change log here.
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