# What is a low-carbon transition approach?
## Role of organisations and need for the low-carbon transition
Organisations, like all stakeholders in society (local authorities, states, individuals), have a role to play in anticipating the low-carbon transition:
* To limit the organisation's impacts on climate change (estimate its impacts in order to reduce them)
* To limit the impacts of climate change on the organisation (reduce its dependence on fossil fuels or carbon; reduce its vulnerability to physical risks; anticipate barriers targeting carbon-intensive activities and the cost of inaction; develop its position in the world of tomorrow and its compatibility with a low-carbon world)
This effort is part of Corporate Social Responsibility ([CSR](/methode-bilan-carbone-r-en/appendices/glossary.md)), which an increasing number of actors are committing to. It addresses the many societal issues while also considering other[impact indicators](/methode-bilan-carbone-r-en/appendices/appendices/appendix-7-opening-up-to-other-impact-indicators.md).
## Role of carbon accounting
Carbon accounting is a structuring tool to engage **the first step of a low-carbon transition approach** : it consists of identifying sources of greenhouse gas (GHG) emissions in order to be able to reduce them. Once emissions are known, an organisation can report them – this is called *reporting* – and build a transition plan in response.
These actions can follow two complementary approaches: **mitigation** (limit the organisation's impacts on climate change) and **adaptation** (limit the impacts of climate change on the organisation).
In conclusion, **the carbon indicator** thus accounted for is an activity indicator that enables:
* **To make internal decisions** : in order to “count to act” (identify priorities, know where to act and how). It is used to manage GHG emissions and to steer actions. The carbon indicator then fits into a [triple bottom line (TBL or 3BL)](/methode-bilan-carbone-r-en/appendices/glossary.md) which aims to couple the economic, social and environmental performance of the organisation.
* **To publish it externally** : for regulatory or voluntary reporting, as well as to demonstrate its actions and commitments transparently to its stakeholders. *reporting* Warning: carbon accounting is not a measurement but a calculation. It is not rigorously scientific but “based on science”. It is an assessment by nature uncertain, but sufficient to
take action and reduce GHG emissions **Role of low-carbon transition approaches**.
## » below.
Low-carbon transition approaches advance organisations along their transition pathway. These approaches, generally speaking, follow a structured process in several key stages, presented in a “ **transition pathway** Plan and act
**Account for** :arrow\_right: **Assess** :arrow\_right: **Analyse the current situation**
🌐 [*English version*](https://abc-transitionbascarbone.fr/wp-content/uploads/2025/11/EN-Place-BC.png) *of this image.*
* [x] **: the first step is carbon accounting, motivated by a demand from stakeholders, a regulatory obligation to quantify GHG emissions or a willingness to commit to combating climate change. It enables a strategic analysis of the organisation and notably of its dependencies and vulnerabilities with regard to fossil fuels and society's transition to a low-carbon model. The stakeholder engagement of internal and external parties is crucial during this step, in order to share the newly acquired knowledge, make the consequences of a** status quo *visible to all parties and to motivate as many people as possible to act.* Build the transition plan
* [x] **: for carbon accounting to be both useful and usable, it must necessarily result in the development of a transition plan. Concretely, it is a roadmap that details how the organisation plans to reduce its emissions and improve its resilience to climate and transition risks. The transition plan includes reduction targets, a transition strategy and the construction of an action programme.** Implement the actions
* [x] **: The implementation of actions is the key stage of the process. All other steps must enable a real, effective and smooth execution of the planned actions. This stage is unique to each organisation, and requires an approach specific to each to ensure its success.** Evaluate the transition plan
* [x] **: in a continuous improvement logic, monitoring the implementation of actions makes it possible to analyse their results, and therefore to steer the reduction of the organisation's emissions. More broadly, this evaluation makes it possible to verify the credibility of achieving the targets set by the organisation.** This transition journey is not linear. In a cycle of progression logic, carbon accounting is used recurrently to steer emission reductions, and if necessary, to adapt the transition plan and strategy to ensure constant decarbonisation.
* [x] Each organisation
has its own profile and maturity on this journey, thereby ensuring its own transition to a low-carbon model. **adapts** An overview of the
:mag\_right: *helps to apprehend the different tools and methods available.* [*different transition pathways*](/methode-bilan-carbone-r-en/appendices/bibliography.md#labc-et-les-ressources-complementaires-au-bilan-carbone-r) *Figure 0.1.1: Example of a typical transition journey for micro and small and medium-sized enterprises (TPE and PME) - Source Réussir sa transition bas carbone, ABC, 2020.*
Figure 0.1.1 : Example of a typical transition journey for micro and small and medium-sized enterprises (TPE and PME) - Source Réussir sa transition bas carbone, ABC, 2020.
🌐 [*English version*](https://abc-transitionbascarbone.fr/wp-content/uploads/2025/11/Approach-of-the-lowcarbon-transition_Demarche-de-transition-bas-carbone-scaled.png) *of this image.*
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**To go further:** These introductory elements are an essential prerequisite in a Bilan Carbone® approach. They must be known, understood and mastered by the stakeholders involved and will be addressed in the [Stakeholder engagement](/methode-bilan-carbone-r-en/3-stakeholder-engagement/3-introduction-to-stakeholder-engagement.md). They are more fully detailed in the [awareness and popularization resources](/methode-bilan-carbone-r-en/appendices/appendices/appendix-9-resources-for-stakeholder-engagement.md) of the issues.
{% endhint %}
***
*Do you have a comprehension question?* [*Consult the FAQ*](/methode-bilan-carbone-r-en/appendices/faq.md)*. The method is living and therefore likely to evolve (clarifications, additions): find the* [*track of changes here*](/methode-bilan-carbone-r-en/foreword/history-and-tracking-of-changes.md)*.*
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