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, thereby enabling organisations to design and manage effective low-carbon transition plans.
This new version of the Bilan Carbone® provides a modular methodology, a genuine guide to excellence enabling the development of a continuous improvement approach and GHG reporting. The methodology allows for a deeper GHG accounting by conducting a strategic analysis of an organisation and proposes best practices for transition planning.
Objectives of Bilan Carbone®
The main objectives of the Bilan Carbone® are:
Stakeholder engagement : to 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 : To include all sources of direct and indirect emissions, covering the responsibility and dependency boundaries of the organisation.
Development of a transition plan : To build an ambitious and operational plan to reduce GHG emissions and vulnerabilities related to climate change, by owning the risks but also the opportunities offered by the transition.
These objectives are deployed according to the organisation's maturity level in carbon accounting, encouraging continuous improvement and progression at each iteration of the Bilan Carbone®.
Principles of Bilan Carbone®
The Bilan Carbone® adheres to the following principles:
Coherence: the approach is coherent with current issues, that is to say with national and international strategies to combat climate change (National Low Carbon Strategy, Paris Agreement, …), and promotes the emergence of a low-carbon society.
Accuracy: biases and uncertainties inherent to the approach are identified, quantified and reduced to the maximum.
Significance: the approach seeks to cover as many emissions as possible, and to prioritise action on all emissions deemed significant.
Evaluation: the approach shall result in outcomes that can be evaluated, notably through the Guide for the evaluation of a Bilan Carbone®. This procedure is optional, but shall be applicable to all requirements of the approach.
Transparency: the approach shall be sufficiently transparent, and the results obtained shall 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 transition vision towards low carbon.
Anticipation: the approach invites anticipating forthcoming changes.
Pragmatism: the approach requires remaining pragmatic regarding the results obtained, which are not always those anticipated beforehand.
Steps of a Bilan Carbone®
The Bilan Carbone® method is structured into seven steps:
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Step 1 - Framing 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 making an initial diagnosis: is the organisation carrying out its first or nth Bilan Carbone®? What are 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 to propose requirements adapted to the organisation and its objectives: Beginner, Intermediate and Advanced. - Internal steering and governance help to structure, coordinate and ensure the completion of the approach. The level of requirement for steering each step of the approach, notably hierarchical involvement and training, may depend on the maturity level.
Step 2 - Define the boundaries :
This method mandatorily addresses 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 allows delimiting the study and preparing the accounting phase, ensuring that all the organisation's direct and indirect emissions are included. The level of requirement for the identification of boundaries may depend on the organisation's maturity level.
Step 3 - Programme the Stakeholder engagement :
Stakeholder engagement is a crucial part of the Bilan Carbone® approach, as it allows all of the organisation’s stakeholders to be made aware and then mobilised to carry out the Bilan Carbone® and implement the transition plan. Stakeholder engagement continues throughout the entire Bilan Carbone® process, and shall enable the transmission of key messages to trigger a move to action. The Bilan Carbone® method defines the expected outputs, that is the messages and contents considered necessary to achieve 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 coordinator. The requirements in terms of Stakeholder engagement adapt according to the organisation and its resources, based 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 drawing up the organisation's emission profile, i.e. the distribution of the organisation's quantified emissions across the different emission categories of the Bilan Carbone®. Uncertainties inherent to the chosen emission factors and to the data collected shall be quantified and transparently displayed on the emission 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 following the accounting of emissions. This plan shall include reduction objectives, a series of detailed and quantified actions, a credible trajectory in relation to the actions envisaged and the set objectives. Indicators enable monitoring of the implementation and performance of these actions. The level of requirement for the transition plan shall be adapted to the organisation and its resources according to its maturity level.
Step 6 - Synthesis and presentation 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 considered boundaries, as well as a proposed coherent transition plan, and associated monitoring indicators. The expected deliverables are scoped and presented to the organisation for internal or external use, according to its maturity level. Different export formats of the Bilan Carbone® allow meeting regulatory requirements and other carbon accounting methods. The organisation prepares the next steps of its continuous improvement. The anonymised emission profile shall 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 deliverables produced during the approach, following a strict framework. Step 7 is optional and voluntary. Only a successful audit enables claiming an evaluated Bilan Carbone®.
Bilan Carbone® Maturity Scale
There is a gradient of maturity degrees, from the beginner organisation to the most experienced. 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 the organisation carrying out “ a first Bilan Carbone® ” :
The organisation's objective is to mobilise some key teams to carry out a first 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 of the carbon topic are emerging. In general, this level is suitable for a beginner organisation or a small structure with few resources, conducting its first Bilan Carbone®, wishing to meet the Regulatory GHG Assessment, or the Diag Décarbon'action.
Intermediate level : The typical profile is the organisation carrying out “ a Bilan Carbone® and actions targeting all emissions ” :
The objective of a Bilan Carbone® at Intermediate level is to carry out an exhaustive accounting of its emissions, in order to establish a complete, quantified transition plan, including medium-term objectives. All stakeholders will be engaged, whether internal or external to the organisation. Hierarchical involvement and governance of the carbon topic are increasingly integrated. This corresponds to the Bilan Carbone® as it has historically been carried out, 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 the organisation carrying out “ 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 equipped itself between two renewals of the Bilan Carbone® (or equips itself during the process) with 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 develops during the process), a true low-carbon transition strategy (possibly via ACT Step-by-Step or other equivalent methods). The organisation can amend it, and monitor its evolution through the regular renewal 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 the Advanced level to implement analytical carbon accounting. The transition plan is quantified and sets a long-term emissions reduction objective, possibly transforming the business model, credibilised by a decarbonisation trajectory with short-, medium- and long-term milestones. All stakeholders are engaged. An Advanced level Bilan Carbone® enables meeting the majority of the CSRD ESRS E1 requirements. Hierarchical involvement and governance of the carbon topic are priorities for the organisation. This level concerns organisations most mature 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 start 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 estimate of an organisation's maturity level. It is not intended to be exhaustive, but provides an initial idea of the appropriate maturity level to target during the approach.
The organisation may directly target the level corresponding to its objectives, needs and maturity, without necessarily starting at 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® offers a modular methodology, the requirements for each level are strict. Each level is defined by specific criteria:
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Presentation of the Bilan Carbone® results
The closure of the approach and its presentation is done in 2 or 3 steps:
A internal presentation: by the Bilan Carbone® coordinator, accompanied by the project team. It consists of all Bilan Carbone® Deliverables (presented below). These deliverables are archived by the organisation itself.
A 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 Observatoire de la Comptabilité Carbone en France (OCCF) to improve knowledge of GHG emissions of different sectors of activity. On the other hand, the organisation may publish its assessment (in whole or in part) on its website, in its external documentation and on social networks.
A results presentation possibly supported by a evaluation voluntary : If the organisation wishes to have its assessment evaluated by an independent evaluator, supplementary documents are to be annexed 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:
Important: the requirements regarding these deliverables may vary according to the maturity level of the approach (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 entire calculation process, from the choice of boundaries to the means of communication to stakeholders.
Theevaluation An evaluation 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:
To 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 which complementary approach to 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 of its results can feed into other initiatives.
The Bilan Carbone® method is compatible with the expectations of the GHG-P, the BEGES-R, and ISO 14064-1. These standards respond to 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 initiatives advance organisations on their transition pathway. These initiatives, in general, follow a structured process in several key steps, presented in a “ transition pathway ”. Each organisation adapts this pathway to its profile and maturity, thereby ensuring its own transition to a low-carbon model. Details can be found in the full guide.
Detailed and additional information
This summary is an abstract of the Bilan Carbone® method. For more details, consult the guide in full here: bilancarbone-methode.com.
The document is organised by step, sections are hierarchical, the search feature allows quick access to information, and bibliographic redirects smooth 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 pathways.
All information on the operational boundary is documented and Do you have a comprehension question?Consult the FAQ . The method is living and therefore likely to evolve (clarifications, additions): find the.
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