# How is Bilan Carbone® integrated within a low-carbon transition approach?

Source: Freepik

The [low-carbon transition approaches](/methode-bilan-carbone-r-en/introduction-to-the-low-carbon-transition/what-is-a-low-carbon-transition-approach.md) are many, with a common objective. Transition pathways adapt to the profile and maturity of each organisation, as well as of territories, states, individuals, projects, or products, with various tools, methods and regulations available to them. The [Bilan Carbone®](/methode-bilan-carbone-r-en/foreword.md) is a comprehensive method, which intervenes at several stages in a transition approach, seeking to feed into an organisation’s strategy. The Bilan Carbone® makes it possible both to count carbon, voluntarily or as required by regulation, while remaining firmly action-oriented. To position the role and value of the Bilan Carbone® in a low-carbon transition approach, the following are presented below: 1. **The place of the Bilan Carbone® in the different carbon accounting scales** or how the Bilan Carbone® fits into the organisational, territorial, individual, or product scale. 2. **The place of the Bilan Carbone® among current organisational carbon accounting standards**, that is to say, a comparison of the Bilan Carbone® with other recognised standards, in order to highlight its specific features and complementarities. 3. **The place of the Bilan Carbone® in regulations** or how the Bilan Carbone® meets legal and regulatory requirements in terms of accounting and *reporting* carbon. 4. **The place of the Bilan Carbone® in its transition pathway** to illustrate how the Bilan Carbone® fits into an organisation’s overall low-carbon transition pathway, from emissions analysis through to implementation and the continuous improvement of reduction actions within the framework of a genuine transition strategy. ## :one: The different carbon accounting scales Within carbon accounting, four main scales are generally distinguished: * **Territories** : this scale applies to a specific geographic area, such as a city, region or country. It includes the organisations located there, the individuals living there, and therefore all activities taking place there. [Two complementary methods](/methode-bilan-carbone-r-en/appendices/bibliography.md#autres-echelles-de-comptabilisation-des-emissions-de-ges) exist: one focuses on GHG emissions produced strictly within the territory (inventory or cadastral approach). The other also accounts for indirect emissions, produced outside the territory but necessary for its functioning and the activities taking place there (footprint or responsibility approach). As with organisations, the cadastral approach focuses on emissions to which the territory is a direct contributor - occurring within it - whereas the footprint approach makes it possible to conclude on the territory’s dependence on fossil fuels and its vulnerability to the challenges of the low-carbon transition. * **Individuals** : this scale focuses on GHG emissions attributable to a person’s activities. A [reference method](/methode-bilan-carbone-r-en/appendices/bibliography.md#autres-echelles-de-comptabilisation-des-emissions-de-ges) frames the method for estimating an individual’s footprint in order to provide comprehensive and educational information on their climate contribution and their levers for action. * **Products** : this scale assesses the GHG emissions associated with a product (good or service) throughout its life cycle, from design to end of life. [Several complementary methods](/methode-bilan-carbone-r-en/appendices/bibliography.md#autres-echelles-de-comptabilisation-des-emissions-de-ges) focus on the specific carbon footprint of products. ABC is particularly carrying out work with its partners to better integrate the product footprint into transition strategies. * **Organisations** : this scale concerns the GHG emissions induced by all of an organisation’s activities, [organisation](/methode-bilan-carbone-r-en/appendices/glossary.md), whether it is a company, an association or a public establishment. The activities taken into account by organisational carbon accounting are included within an [boundary](/methode-bilan-carbone-r-en/2-scope-of-the-approach/2.2-organisational-boundary.md) organisationnel. [Several complementary methods](#id-2-la-place-du-bilan-carbone-r-parmi-les-standards-actuels-de-comptabilite-carbone-dune-organisation) complementary methods focus on the carbon footprint of organisations. {% hint style="success" %} This method focuses on the organisational scale. It is therefore referred to as a **Bilan Carbone® Organisation.** {% endhint %} > ⏳\[[WIP](/methode-bilan-carbone-r-en/foreword.md#structures-des-informations-specifiques)] The methodological principles of the Bilan Carbone® Organisation also apply to Product or Territory approaches. They will be the subject of [further reflection](/methode-bilan-carbone-r-en/appendices/appendices/appendix-6-opening-up-to-other-scales-territory-and-product.md) in the coming years. All these accounting scales are relevant, making it possible to adapt to the responsibilities, dependencies, and specific levers for action of each of these stakeholders. ## :two: The place of the Bilan Carbone® among current organisational carbon accounting standards Among the most recognised current standards for organisational carbon accounting are: * The regulatory method for conducting GHG emissions assessments in France ([BEGES-R](/methode-bilan-carbone-r-en/appendices/bibliography.md#autres-standards-normes-et-reglementations-de-comptabilisation-des-emissions-de-ges))\* * The Greenhouse Gas Protocol ([GHG-P](/methode-bilan-carbone-r-en/appendices/bibliography.md#autres-standards-normes-et-reglementations-de-comptabilisation-des-emissions-de-ges)) * ISO 14064-1:2006 and ISO 14069:2013 ([ISO](/methode-bilan-carbone-r-en/appendices/bibliography.md#autres-standards-normes-et-reglementations-de-comptabilisation-des-emissions-de-ges)) \*BEGES-R is a regulation associated with a method, so it will also be mentioned in the paragraph [following](#id-3-la-place-du-bilan-carbone-r-vis-a-vis-des-reglementations) which concerns regulations. The Bilan Carbone® and these standards present similarities, complementarities but also specific features. * These standards meet **complementary uses** : GHG-P and ISO standards are generally used for reporting outside France, and BEGES-R for reporting in France. The Bilan Carbone® makes it possible to produce these reports, in the formats required by the different standards, but also to produce a strategic analysis of the organisation (notably vulnerabilities and transition opportunities) as well as to trigger and manage its low-carbon transition. * The Bilan Carbone® method is **compatible** with the expectations of GHG-P, BEGES-R, and ISO 14064-1. Conversely, following these standards will not systematically meet the requirements of the Bilan Carbone®: these standards may recommend, without requiring them, several key steps of the Bilan Carbone® (notably on uncertainty management, on the accounting of indirect emissions, on stakeholder engagement or on the relevance of the transition plan). * The **deliverables** of the Bilan Carbone® are consistent with the information required by the other standards. The export of results and the formal nature of these deliverables may nevertheless differ. The Bilan Carbone® reporting sets out the necessary cross-references allowing the Bilan Carbone® method to be followed and the results to be[extracted in several formats](/methode-bilan-carbone-r-en/6-summary-and-reporting/6.2-compatibility-of-the-approach-with-other-frameworks.md). However, precautions may be necessary (for example, working at [significance](/methode-bilan-carbone-r-en/appendices/glossary.md) in order to follow the philosophy of ISO or BEGES-R, not depreciating fixed assets in the case of GHG-P). The precautions to be identified are specified where appropriate. * An important specific feature of the Bilan Carbone® lies in its **positioning** as a [**approach**](/methode-bilan-carbone-r-en/introduction-to-the-low-carbon-transition/what-is-a-low-carbon-transition-approach.md) **complete,** in which carbon accounting is only one stage**.** Unlike other carbon accounting standards, the Bilan Carbone® method also emphasises stakeholder engagement and action planning. The granular requirements of the method enable the organisation to grow in maturity with each renewal of the exercise, in a progressive and long-term approach, until it becomes an environmental management tool. * The scope to be considered in a Bilan Carbone® also includes the emissions on which the organisation is **dependent**. This makes it possible to act strategically on the organisation’s vulnerabilities. The aim is not to identify who is responsible for the emissions, but rather to identify who can act to reduce them. * Some [**calculation procedures**](/methode-bilan-carbone-r-en/appendices/appendices/appendix-1-main-accounting-principles-of-bilan-carbone-r.md) differ and must be applied with caution: * Emissions associated with energy consumption are calculated using a location-based approach in the Bilan Carbone® and BEGES-R. ISO also includes the possibility of doing so according to a market-based approach. GHG-P requires both approaches to be calculated. * Emissions associated with capitalised assets must be depreciated in the Bilan Carbone® and BEGES-R. GHG-P requires these emissions not to be depreciated. ISO leaves the choice between the two options. * The emission categories are very similar between these standards, with two specific differences nevertheless: ISO includes GHG removals; and GHG-P does not include visitor travel. * These calculation procedures are set out in the [practical guides](/methode-bilan-carbone-r-en/appendices/bibliography.md#guides-pratiques-de-comptabilisation). The key point to remember is that it is possible to follow the Bilan Carbone® method, and export the results, according to other standards, by applying these calculation principles. The table below summarises the similarities and specific features between the Bilan Carbone® and the other current organisational carbon accounting standards:

Figure 0.1.2: The place of the Bilan Carbone® among the current organisational carbon accounting standards

🌐 [*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.* ## :three: The place of the Bilan Carbone® in relation to regulations The Bilan Carbone® seeks to align regulatory obligation and the voluntary commitment of all actors in French and European society, so that a voluntary approach can bring benefits in relation to a future obligation, but also so that a mandated actor can go further and do more than the regulatory obligation. The Bilan Carbone® Organisation thus makes it possible to meet, in terms of carbon accounting, two regulations in particular: * The regulatory method for conducting GHG emissions assessments in France ([BEGES-R](/methode-bilan-carbone-r-en/appendices/bibliography.md#autres-standards-normes-et-reglementations-de-comptabilisation-des-emissions-de-ges))\* * The Corporate Sustainability Reporting Directive ([CSRD](/methode-bilan-carbone-r-en/appendices/bibliography.md#autres-standards-normes-et-reglementations-de-comptabilisation-des-emissions-de-ges)) ### The French regulation The Bilan Carbone® method is [**compatible**](/methode-bilan-carbone-r-en/6-summary-and-reporting/6.2-compatibility-of-the-approach-with-other-frameworks.md) with the expectations of the regulation: * The Bilan Carbone® of [Beginner level](/methode-bilan-carbone-r-en/1-framework-for-the-approach/1.1-define-your-bilan-carbone-r-maturity-level.md#niveau-initial-un-premier-bilan-carbone-r) meets the regulation on all points. * The Bilan Carbone® of [Intermediate level](/methode-bilan-carbone-r-en/1-framework-for-the-approach/1.1-define-your-bilan-carbone-r-maturity-level.md#niveau-standard-un-bilan-carbone-r-avec-des-actions-ciblant-lensemble-des-emissions) and [Advanced level](/methode-bilan-carbone-r-en/1-framework-for-the-approach/1.1-define-your-bilan-carbone-r-maturity-level.md#niveau-avance-un-bilan-carbone-r-qui-pilote-une-veritable-strategie-de-transition) require more. > :mag\_right: *Since the*[*change*](/methode-bilan-carbone-r-en/appendices/bibliography.md#methode-reglementaire-pour-la-realisation-des-bilans-demissions-de-gaz-a-effet-de-serre) *in regulation in France in 2023, there has been a very strong correspondence between the philosophies of the Bilan Carbone® and BEGES-R, which now also requires emissions management (complete inventory also covering significant emissions, analytical commentary on the results, renewal of the assessment and comparison of assessments between the base year and the reporting year).* The Bilan Carbone® retains several complementary specific features (approach logic, or strategic analysis logic for example), supplemented by the training, tools and community that support this method. {% hint style="warning" %} The Bilan Carbone® makes it possible to carry out carbon accounting over a free scope and time step (for example a project, an event, a construction site). If an organisation subject to the regulation wishes to use the Bilan Carbone®, two major precautions must be taken: * The temporal boundary must be a full year of activity (reporting year). * The organisational boundary must be that of the Legal Entity subject to the regulation (SIREN). {% endhint %} ### The CSRD Following the Bilan Carbone® approach, at its highest level of requirement, makes it possible to meet a large part of the requirements of the ESRS E1 standard of the CSRD, which concerns climate change: * The Bilan Carbone® of [Beginner level](/methode-bilan-carbone-r-en/1-framework-for-the-approach/1.1-define-your-bilan-carbone-r-maturity-level.md#niveau-initial-un-premier-bilan-carbone-r) and [Intermediate level](/methode-bilan-carbone-r-en/1-framework-for-the-approach/1.1-define-your-bilan-carbone-r-maturity-level.md#niveau-standard-un-bilan-carbone-r-avec-des-actions-ciblant-lensemble-des-emissions) do not meet all of the requirements of the CSRD (ESRS E1). * The Bilan Carbone® of [Advanced level](/methode-bilan-carbone-r-en/1-framework-for-the-approach/1.1-define-your-bilan-carbone-r-maturity-level.md#niveau-avance-un-bilan-carbone-r-qui-pilote-une-veritable-strategie-de-transition) covers most of the requirements, [listed here.](/methode-bilan-carbone-r-en/6-summary-and-reporting/6.2-compatibility-of-the-approach-with-other-frameworks.md) > ⏳\[[WIP](/methode-bilan-carbone-r-en/foreword.md#structures-des-informations-specifiques)] A concordance table will soon be made available listing the *data points* (specific information that the organisation is required to disclose under the CSRD) that an Advanced level Bilan Carbone® approach will make it possible to complete. CSRD reporting requires an audit by an independent third-party body. ABC and the National Council of the Order of Chartered Accountants have drafted a [evaluation guide](/methode-bilan-carbone-r-en/appendices/bibliography.md#labc-et-les-ressources-complementaires-au-bilan-carbone-r) for a Bilan Carbone®, a BEGES-R and an exercise specific to the CSRD so that assessment practices are common and shared, to seek ever greater synergies and clarify the transition issues for all organisations. ## :four: The Bilan Carbone® within a low-carbon transition approach An organisation encounters several needs throughout its maturity growth on transition issues: * **Understand its context** : What are the demands of its stakeholders? What are its regulatory obligations? What are the best practices in its sector? An organisation first needs to justify its transition action. Several resources are available, notably the [sector guides ](/methode-bilan-carbone-r-en/appendices/bibliography.md#guides-pratiques-de-comptabilisation)from ADEME, as well as the [content provided by ABC](/methode-bilan-carbone-r-en/appendices/bibliography.md#labc-et-les-ressources-complementaires-au-bilan-carbone-r). The Bilan Carbone® proposes here to define several scopes (organisational, operational, temporal) in order to size the exercise appropriately in relation to the organisation’s context. An analysis of transition risks and opportunities is required under the Bilan Carbone® in order to begin the work of developing a long-term vision for the organisation’s low-carbon transition. * **Understand its emissions profile** (GHG profile): what are the emission categories? how do they fit together? what is/are the priority(ies) for the organisation in terms of reduction? [international standards](#la-place-du-bilan-carbone-r-parmi-les-standards-actuels-de-comptabilite-carbone-dune-organisation) as well as [French regulation](#la-place-du-bilan-carbone-r-vis-a-vis-des-reglementations) propose methods and reporting formats on this issue, for reporting purposes. The Bilan Carbone® goes further, supporting the organisation from data collection through to the creation of the GHG profile and its interpretation. Several sector-specific versions of the Bilan Carbone® enable organisations in the sectors concerned to focus on sector issues. In parallel, the Bilan Carbone® offers stakeholder engagement activities to publicise the initial findings and encourage action. The Bilan Carbone® offers a [audit process](/methode-bilan-carbone-r-en/7-evaluation-and-quality-of-bilan-carbone-r/7-introduction-to-the-evaluation-of-the-approach.md) on a voluntary basis, to ensure optimum quality of its results and the actions that follow from them. * **Develop a transition strategy and evaluate it** : how should reduction targets be defined? how can a transition plan be created that will make it possible to achieve these targets? how can this transition plan be integrated into the organisation’s overall strategy? how can the organisation’s carbon accounting approach be monitored and improved? Several methods and tools are complementary here to address all of these issues: the [Science-Based Targets initiative](/methode-bilan-carbone-r-en/appendices/bibliography.md#ressources-sur-la-strategie-et-plan-de-transition) supports large companies in defining targets that make it possible to comply with the[Paris Agreement](/methode-bilan-carbone-r-en/appendices/bibliography.md#ressources-introductives) and the recommendations of the [IPCC](/methode-bilan-carbone-r-en/appendices/bibliography.md#ressources-introductives) ; Project Footprint is the new version of [Quanti GES](/methode-bilan-carbone-r-en/appendices/bibliography.md#ressources-sur-la-strategie-et-plan-de-transition) developed by ADEME, aimed at estimating the impact of a project; [ACT Step by Step ](/methode-bilan-carbone-r-en/appendices/bibliography.md#ressources-sur-la-strategie-et-plan-de-transition)and [ACT Evaluation](/methode-bilan-carbone-r-en/appendices/bibliography.md#ressources-sur-la-strategie-et-plan-de-transition), two sister approaches developed by ADEME in France and internationally, make it possible to create and assess a transition strategy that is coherent with the GHG profile, ambitious and credible across all aspects of the organisation. The Bilan Carbone® links these approaches so that the organisation can easily use the carbon accounting work and the transition plan within these four approaches. The Bilan Carbone® becomes, for the [most mature organisations](/methode-bilan-carbone-r-en/1-framework-for-the-approach/1.1-define-your-bilan-carbone-r-maturity-level.md#niveau-avance-un-bilan-carbone-r-qui-pilote-une-veritable-strategie-de-transition) the management tool for the transition pathway. * **Understand the different possibilities for action in favour of the transition:** what is the value of developing new low-carbon goods and services? how can sequestration be integrated into the organisation’s strategy? The Bilan Carbone® is based on the principles of the [Net Zero Initiative](/methode-bilan-carbone-r-en/appendices/bibliography.md#autres-echelles-de-comptabilisation-des-emissions-de-ges), by designing climate action [in three forms](/methode-bilan-carbone-r-en/2-scope-of-the-approach/2.1-emissions-accounted-for-in-a-bilan-carbone-r.md) : the reduction of emissions "at home" (what the organisational Bilan Carbone® makes possible) - pillar A, the reduction of emissions "with others" through new goods and services - pillar B - and the increase in GHG sequestration within natural areas or through capture and storage technologies - pillar C. These three forms of carbon accounting are non-fungible, because an organisation should maximise its action on all three pillars simultaneously. It should be noted that efforts made on pillars B and C are also valued in the evaluation approaches for transition strategies, notably ACT. * **Publicise its commitment to the transition:** What should I communicate to highlight my transition action? How can I communicate it and to whom? Many institutions now require organisations to publish their GHG assessment, whether for investors (such as [CDP](/methode-bilan-carbone-r-en/appendices/bibliography.md)), the State (regulation [BEGES-R](#la-place-du-bilan-carbone-r-vis-a-vis-des-reglementations)), the European Commission ([CSRD](#la-csrd)), or their customers who carry out their own GHG assessment or who want to select committed suppliers. Although each stakeholder will tend to request different information, the Bilan Carbone® strives to offer a methodological and technical framework that synthesises the expectations of each framework in order to facilitate the organisation’s reporting. The transition pathway is non-linear. Each of its approaches feeds the organisation’s thinking and helps it grow in maturity. The pathways are multiple, and in a logic of cycle, continuous improvement and renewal, the Bilan Carbone® meets the need for regular management of emissions and results.

Figure 0.1.3: The place of the Bilan Carbone® within a low-carbon transition approach

🌐 *English version of this image.* > ⏳\[[WIP](/methode-bilan-carbone-r-en/foreword.md#structures-des-informations-specifiques)] ABC’s third overview of the [different transition pathways](/methode-bilan-carbone-r-en/appendices/bibliography.md#labc-et-les-ressources-complementaires-au-bilan-carbone-r) will soon be updated and will detail the different tools and methods available. *** *Do you have a question about comprehension?* [*Consult the FAQ*](/methode-bilan-carbone-r-en/appendices/faq.md)*. The method is living and therefore likely to evolve (clarifications, additions): find the* [*tracking of changes here*](/methode-bilan-carbone-r-en/foreword/history-and-tracking-of-changes.md)*.* --- # Agent Instructions: Querying This Documentation If you need additional information that is not directly available in this page, you can query the documentation dynamically by asking a question. Perform an HTTP GET request on the current page URL with the `ask` query parameter: ``` GET https://www.bilancarbone-methode.com/methode-bilan-carbone-r-en/introduction-to-the-low-carbon-transition/how-is-bilan-carbone-r-integrated-within-a-low-carbon-transition-approach.md?ask= ``` The question should be specific, self-contained, and written in natural language. The response will contain a direct answer to the question and relevant excerpts and sources from the documentation. Use this mechanism when the answer is not explicitly present in the current page, you need clarification or additional context, or you want to retrieve related documentation sections.