0.3 - Method summary
10-page summary of the Bilan Carbone® methodological guide.
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 steer effective low‑carbon transition plans.
This new version of 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 deepening GHG accounting by conducting a strategic analysis of an organisation and offers best practices for a transition plan.
Objectives of Bilan Carbone®
The main objectives of Bilan Carbone® are:
Stakeholder engagement : engage the organisation's stakeholders through awareness raising, empowerment, coconstruction and the reporting of transformations enabled by the transition plan.
Rigorous accounting of GHG emissions : Include all sources of direct and indirect emissions, 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 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®
Bilan Carbone® adheres to the following principles:
Coherence: the approach is coherent with current challenges, 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 extent.
Significance: the approach seeks to cover as many emissions as possible, and to prioritise action on all emissions deemed significant.
Evaluation: the approach shall lead to results that can be evaluated, notably through the assessment guide for inventories. This procedure is optional, but shall be applicable to all the 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 low‑carbon transition vision.
Anticipation: the approach invites anticipation of upcoming changes.
Pragmatism: the approach requires remaining pragmatic regarding the results obtained, which are not always those anticipated beforehand.
Stages of a Bilan Carbone®
The Bilan Carbone® method is structured into seven stages:
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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 pathway. 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 nth awareness‑raising on planetary issues? The method is presented in 3 main maturity levels to propose requirements adapted to the organisation and its objectives: Beginner, Intermediate and Advanced. - Internal steering and governance enable structuring, coordinating and ensuring the completion of the approach. The level of requirement for the management of each stage 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 identifies 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 identifying boundaries may depend on the organisation's maturity level.
Step 3 - Programme the Stakeholder engagement :
Stakeholder engagement is a vital 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 allow the transmission of certain key messages to trigger the move to action. The Bilan Carbone® method defines the expected outcomes, that is the messages and content considered necessary to obtain action and a sufficient reduction of 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, depending on its maturity level.
Step 4 - Account for emissions :
The accounting step consists both in collecting all required activity data and converting them into tonnes of CO2 equivalent using emission factors. It involves drawing up the organisation's emissions profile, i.e. the distribution of the quantified emissions of the organisation across the different emission categories of the Bilan Carbone®. The uncertainties inherent to the chosen emission factors and the collected data shall 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 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 with respect to the actions envisaged and the set objectives. Indicators enable the 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 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 transition plan in coherence, and the associated monitoring indicators. The expected deliverables are framed, and reported 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 emissions profile shall be at least deposited on the OCCF platform.
Step 7 - Assess the quality of the Bilan Carbone® : Step 7 is optional and voluntary.
The quality of the Bilan Carbone® process can be assessed 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. 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 certain key teams to carry out a first accounting of its GHG emissions, and establish a simple associated transition plan with short‑term objectives. One objective of this first transition plan will be to renew the process aiming for an Intermediate level Bilan Carbone®. Hierarchical involvement and governance of the carbon subject are emerging. In general, this level is suitable for a beginner organisation or a small structure with few resources, carrying out 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 an Intermediate 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 of the carbon subject are increasingly integrated. This is the Bilan Carbone® as historically carried out, and concerns the majority of organisations. An Intermediate level Bilan Carbone® is typically an improved renewal of a previous Beginner level process.
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 equipped itself between two renewals of the Bilan Carbone® (or equips itself during the process) with 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 a transformation of the business model, made credible by a decarbonisation trajectory scheduled in the short, medium and long term. All stakeholders are mobilised. The Advanced level Bilan Carbone® allows meeting the majority of the CSRD ESRS E1 requirements. Hierarchical involvement and governance of the carbon subject are priorities for the organisation. This level concerns organisations most mature on low‑carbon transition issues, with dedicated internal resources. Assessments of the Bilan Carbone® or of the organisation's strategy can confirm this maturity.
At the start of the process, the organisation shall choose an appropriate maturity level 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 provides an initial idea of the appropriate maturity level to target during the process.
The organisation may directly aim for 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 process. This does not necessarily translate into reaching a higher level.
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Summary of Bilan Carbone requirements®
Although Bilan Carbone® provides a modular methodology, the requirements for each level are strict. Each level is defined by specific criteria:
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Reporting the Bilan Carbone®
The closure of the process and its reporting is done in 2 or 3 steps:
A internal reporting: by the Bilan Carbone® coordinator, accompanied by the project team. It is composed of all the Bilan Carbone® Deliverables (presented below). These deliverables are archived by the organisation itself.
A reporting 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 across different sectors. On the other hand, the organisation may publish its assessment (in whole or in part) on its website, in its external documentation and on networks.
A results presentation possibly supported by a evaluation voluntary : If the organisation wishes to have its inventory evaluated by an independent evaluator, additional documents shall 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 relating to these deliverables may vary according to the process 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 entire 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 inventories of an organisation. The evaluation is a voluntary process with two objectives:
Verify that the inventory complies with the Bilan Carbone® method requirements
Confirm the maturity level of the organisation carrying out its assessment (this point can be useful to know which complementary approach to the Bilan Carbone® can be initiated afterwards)
The evaluation of the Bilan Carbone® follows the process described in the Inventory Assessment Guide: bilancarbone-evaluation.com.
Integration of the Bilan Carbone® into a Low‑Carbon transition approach
The Bilan Carbone® approach and the reporting of its results can feed into other approaches.
The Bilan Carbone® method is compatible with the expectations of the GHG‑P, 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 is a summary of 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 along their transition pathway. These approaches generally 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 overview of the Bilan Carbone® method. For more details, consult the full guide here: bilancarbone-methode.com.
The document is organised by stage, sections are hierarchical, the search functionality 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
Bilan Carbone® is an essential method for organisations wishing to reduce their environmental impact and effectively steer their low‑carbon transition. By following the stages (from engagement to action), and the defined maturity criteria, organisations can take 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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