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 organizations reduce their environmental impact. Its main purpose is to provide a rigorous and comprehensive analysis of GHG emissions, both direct and indirect, thus enabling organizations to design and steer 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 deepening GHG accounting by conducting a strategic analysis of an organization and proposes best practices for a transition plan.
Objectives of the Bilan Carbone®
The main objectives of the Bilan Carbone® are:
Stakeholder engagement : engage the organization's stakeholders through awareness, empowerment, coconstruction 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 responsibility and dependency boundaries of the organization.
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 as well as the opportunities offered by the transition.
These objectives are broken down according to the organization's level of maturity in carbon accounting, encouraging continuous improvement and progression with 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, i.e., 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 qualified, 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 emissions deemed significant.
Evaluation: the approach must lead to results that can be assessed, notably through the assessment guide for bilan. This procedure is optional but must be applicable to all the approach's requirements.
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 organization's strategy.
Long-term vision: the approach contributes to defining the organization's long-term low-carbon transition vision.
Anticipation: the approach calls for anticipating upcoming 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 into seven steps:
Step 1 - Frame the approach :
At the launch of a Bilan Carbone® initiative, it is necessary to define: - The organization's level of maturity in terms of carbon accounting and its position on the low-carbon transition path. This involves establishing an initial diagnosis: is the organization 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 yet another awareness-raising on planetary issues? The method is divided into 3 main maturity levels to propose requirements adapted to the organization and its objectives: Initial, Standard and Advanced. - Internal steering and governance help structure, coordinate and ensure the completion of the approach. The level of requirement on the steering of each step of the approach, notably hierarchical involvement and training, may depend on the maturity level.
Step 2 - Define the boundaries :
This method necessarily focuses on emissions induced by an organization. The organization must define its organisational and temporal boundaries, and identify its emission sources allowing it to delineate its operational boundary. It identifies transition risks and opportunities. This makes it possible to delimit the study and prepare the accounting phase, being sure to include all the organization's direct and indirect emissions. The level of requirement for identifying boundaries may depend on the organization's maturity level.
Step 3 - Plan the Mobilization :
Mobilization is a crucial part of the Bilan Carbone® approach, as it enables all stakeholders of the organization to be made aware and then to take action to carry out the Bilan Carbone® and engage the transition plan. Mobilization 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, i.e., 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 goals are left to the discretion of the approach leader. The mobilization requirements adapt according to the organization and its resources, depending on its maturity level.
Step 4 - Account for the 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 organization's emission profile, that is the distribution of the organization's quantified emissions across the different emission categories of the Bilan Carbone®. The uncertainties inherent in the chosen emission factors and in the data collected must 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 organization's maturity level and its resources.
Step 5 - Establish a transition plan :
A transition plan must be defined following the accounting of emissions. This plan must include reduction objectives, a series of detailed and quantified actions, a credible trajectory in relation to the envisaged actions and set objectives. Indicators enable monitoring of implementation and performance of these actions. The level of requirement for the transition plan should be adapted to the organization and its resources depending on its maturity level.
Step 6 - Synthesis and reporting of the approach :
The result of a Bilan Carbone® is the quantification of the organization'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 defined and presented to the organization for internal or external use, according to its maturity level. Different export formats of the Bilan Carbone® allow compliance with regulatory requirements and other carbon accounting methods. The organization prepares the next steps of its continuous improvement. The anonymized emission profile must be submitted at least to the OCCF platform.
Step 7 - Assess the quality of the Bilan Carbone® : Step 7 is optional and voluntary.
The quality of the Bilan Carbone® approach can be assessed by a team of independent evaluators. The evaluation is based on the deliverables produced during the approach, following a strict framework. Step 7 is optional and voluntary. Only a successful audit allows one to claim an evaluated Bilan Carbone®.
Bilan Carbone® Maturity Scale
There is a gradient of maturity levels, from the novice organization to the most experienced. To adapt to this diversity, the Bilan Carbone® method is available in 3 main maturity levels (Initial, Standard and Advanced):
Initial Level : The typical profile is the organization carrying out “ a first Bilan Carbone® ” :
The organization's objective is to engage certain key teams to carry out a first accounting of its GHG emissions, and 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 a Standard level Bilan Carbone®. Hierarchical involvement and governance on the carbon topic are emerging. Generally, this level is suited for a novice organization or a small entity with limited resources, conducting its first Bilan Carbone®, wishing to comply with regulatory GHG reporting, or with the Diag Décarbon'action.
Standard Level : The typical profile is the organization carrying out “ 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 mobilized, whether internal or external to the organization. Hierarchical involvement and governance on the carbon topic are increasingly integrated. This is the Bilan Carbone® as historically carried out, and concerns the majority of organizations. A Standard level Bilan Carbone® is typically an improved renewal of a previous Initial level approach.
Advanced Level : The typical profile is the organization carrying out “ a Bilan Carbone® to steer its internal strategy ” :
An Advanced level Bilan Carbone® is characterized by in-depth accounting of the most significant emission categories. The organization has, between two renewals of the Bilan Carbone® (or acquires during the process), undertaken an analysis of transition risks and opportunities in addition to its Bilan Carbone® approach. The organization has, between two renewals of the Bilan Carbone® (or acquires during the process), a true low-carbon transition strategy (possibly via ACT Step-by-Step or other equivalent methods). The organization can amend it and track its evolution through regular renewal of the Advanced level Bilan Carbone®. The Bilan Carbone® serves as an internal steering and management tool for the organization's GHG emissions. Carbon indicators feed into the organization'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 emission reduction objective, possibly transforming the business model, substantiated by a decarbonization trajectory with short-, medium- and long-term milestones. All stakeholders are mobilized. An Advanced level Bilan Carbone® enables compliance with most of the CSRD ESRS E1 requirements. Hierarchical involvement and governance on the carbon topic are priorities for the organization. This level concerns the organizations most mature on low-carbon transition issues, with dedicated internal resources. Evaluations of the Bilan Carbone® or the organization's strategy help confirm this maturity.
When launching the approach, the organization must choose an appropriate maturity level and comply with the corresponding requirements. A maturity questionnaire allows a quick estimate of an organization's maturity level. It is not intended to be exhaustive but provides a first idea of the suitable maturity level to aim for during the approach.
The organization can directly aim for the level corresponding to its objectives, needs and maturity, without necessarily starting at the Initial level. The organization must progress in terms of maturity with each iteration of the approach. This does not necessarily mean reaching a higher level.
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:
Reporting the Bilan Carbone®
The closure of the approach and its reporting is done in 2 or 3 steps:
A internal reporting: 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 organization itself.
A reporting and publication of results: on the one hand, to contribute to public knowledge in carbon accounting, the organization's GHG profile is submitted anonymously to the Observatory of Carbon Accounting in France (OCCF) to improve knowledge on GHG emissions of different sectors of activity. On the other hand, the organization may publish its bilan (in whole or in part) on its website, in its external documentation and on social networks.
A presentation possibly supported by a evaluation voluntary : If the organization wishes to have its bilan evaluated by an independent evaluator, additional documents must be attached to the Bilan Carbone® Deliverables (presented below). The result of the evaluation will also appear on the Observatory of Carbon Accounting in France (OCCF).
The Deliverables of a Bilan Carbone® include:
Important: the requirements for these deliverables may vary according to the maturity level of the approach (Initial, Standard, Advanced). Details can be found in the full guide.
Assessment 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 and improvement points between two bilan of an organization. The evaluation is a voluntary process with two objectives:
Verify that the bilan complies with the requirements of the Bilan Carbone® method
Confirm the maturity level of the organization 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 Assessment Guide for bilans: 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 organizational carbon accounting standards:
The results of the Bilan Carbone® can feed into regulatory reporting (BEGES-R in France, CSRD in Europe).
Low-carbon transition approaches advance organizations on their transition journey. These approaches, in general, follow a structured process in several key steps, presented in a “ transition pathway ”. Each organization adapts this pathway to its profile and maturity, thus ensuring its own transition to a low-carbon model. Details can be found 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 organized by step, sections are hierarchical, the search functionality provides quick access to information, and bibliographic redirects make the experience smoother. This format allows both a more organized 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 organizations wishing to reduce their environmental impact and effectively steer their low-carbon transition. By following the steps (from mobilization to action), and the defined maturity criteria, organizations can make internal decisions, demonstrate their commitments externally and progress in their low-carbon transition journeys.
Do you have a question about understanding? Consult the FAQ. The method is living and therefore likely to evolve (clarifications, additions): find the track of changes here.
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