📖Table of contents
Summary and links to the sections of the Bilan Carbone® methodological guide.
Introduction to the low-carbon transition
Introductory section serving as a reminder of the energy-climate issues and low-carbon transition approaches.
Why a low-carbon transition approach? : This subsection serves as a reminder of energy and climate issues in general.
What is a low-carbon transition approach? : This subsection presents the general philosophy of low-carbon transition approaches, their roles and objectives.
How is the Bilan Carbone® integrated within such an approach? This subsection details the place occupied by the Bilan Carbone® approach within all low-carbon transition approaches and the transition pathway, as well as the linkages between the Bilan Carbone® and other methods for reporting, risk assessment or strategic construction.
Introduction to the Bilan Carbone®
Essential section introducing the objectives and steps of the Bilan Carbone®, and a summary of the method.
0.3 - Method summary : this section presents a summary of the key points of the Bilan Carbone® method. This method summary can be exported in PDF format for physical or offline distribution if necessary.
Step 1 - Framing the approach
Every organization must start with this step, which frames the Bilan Carbone® approach and clearly defines what must be carried out in the remainder of the process, which adapts to the organization and its objectives.
1.1 - Define your level of maturity in terms of carbon accounting: As this methodology is structured around three levels of maturity for organizations conducting their Bilan Carbone®, this subsection allows selecting the appropriate level.
1.2 - Define the governance and management of the approach : This step aims to set the internal governance necessary for the completion of the approach and for achieving the chosen maturity criteria.
Step 2 - Scope of the approach
The organization must define several boundaries that delimit the study. This prepares the accounting phase, ensuring inclusion of all the organization's direct and indirect emissions.
2 - Introduction to scope identification : This introductory subsection presents the chronology of the step, as well as the definitions, requirements, and governance expected during step 2.
2.1 - Emissions accounted for in a Bilan Carbone® : This subsection presents the different emission pillars of an organization: induced emissions, avoided emissions and sequestered emissions.
2.2 - Identification of the organisational boundary : This subsection reminds that this methodological guide applies at the scale of an organisation, and frames the organisational boundary.
2.3 - Identification of the temporal boundary : This subsection allows setting the period(s) over which emissions are accounted.
2.4 - Identification of the operational boundary based on the identification of emission sources
2.5 - Identification of transition risks and opportunities : This subsection presents different types of risks and opportunities related to climate change that could concern the organization, and the various requirements in their analysis.
Step 3 - Stakeholder engagement
Engagement continues throughout the entire Bilan Carbone® approach and must allow the transmission of certain key messages and lead to taking action.
3 - Introduction to engagement : This introductory subsection presents the chronology of the step, as well as the definitions, requirements, and governance expected during step 3.
3.1 - Schedule the engagement phases : This subsection presents the messages that must be communicated during engagement depending on maturity, stakeholders, the steps of the approach and the organisation’s profile. It is divided into 5 phases:
Step 4 - Accounting
This involves drawing up the organisation’s emissions profile and obtaining the quantified result of the Bilan Carbone®. The quality of accounting adapts to the organization and its resources according to its maturity level.
4 - Introduction to emissions accounting : This introductory subsection presents the chronology of the step, as well as the definitions, requirements, and governance expected during step 4.
4.1 - Emissions quantification method: It consists of collecting all required activity data and converting them into tonnes of CO2 equivalent using emission factors, while estimating the associated uncertainty.
4.2 - Method for collecting activity data: This subsection details the possible modes of collecting activity data for an organization, and distinguishes acceptable methods according to organizations' maturity levels.
4.3 - Method for selecting emission factors : This subsection details the modes for selecting the emission factors that will be used by the organization, and the expectations for the different maturity levels.
4.4 - Method for estimating uncertainties : This subsection details the mode for estimating the uncertainties associated with emissions, and the expectations for the different maturity levels.
4.5 - The results and emission profiles : This involves drawing up the organization’s emissions profile according to several possible exports of results while providing equivalences.
Step 5 - Transition plan
A transition plan must be drafted following the accounting. A series of indicators allows monitoring the implementation of these actions.
5 - Developing a transition plan : This introductory subsection presents the chronology of the step, as well as the definitions, requirements, and governance expected during step 5.
5.1 - Defining objectives : This subsection details the expectations in terms of transition strategy for the different maturity levels.
5.2 - Building the action plan : This subsection presents the different types of actions to be included in the transition plan, by maturity level.
5.3 - Defining the transition trajectory : The notion of trajectory and the expectations for the different maturity levels are presented in this subsection.
5.4 - Implementing the transition plan : This subsection gives guidance to follow to properly implement the transition plan.
5.5 - Monitoring and steering the transition plan : The different types of indicators useful for steering actions are described here. Expectations in terms of indicators, and in the management and monitoring of actions are detailed for the different maturity levels.
Step 6 - Summary and reporting
The result of a Bilan Carbone® is the quantification of the organization’s GHG emissions, distributed by emission category within the considered boundaries, as well as at least one coherent proposed transition plan, and associated monitoring indicators.
6 - Introduction to reporting the approach : This introductory subsection presents the chronology of the step, as well as the definitions, requirements, and governance expected during step 6.
6.1 - Reporting the Bilan Carbone® : This subsection indicates how to report the Bilan Carbone® approach and which deliverables are expected (for the engagement, accounting and transition plan phases) according to the chosen maturity level.
6.2 - Compatibility of the approach with other frameworks : This subsection allows extracting the necessary information to be compatible with the expectations of different reporting methods and filing frameworks.
6.3 - Renewal and continuous improvement : This subsection briefly addresses how to organise the renewal of the approach, and how to go further and improve once reporting is completed, whatever the maturity level.
Step 7 - Evaluation and quality of the Bilan Carbone®
The Bilan Carbone® approach can be evaluated following a strict framework. Step 7 is optional.
7 - Introduction to evaluating the approach : This introductory subsection presents the chronology of the step, as well as the definitions, requirements, and governance expected during step 7.
7.1 - Prepare the evaluation of your assessment : This subsection presents the steps to follow when an organization wishes to have its assessment evaluated.
7.2 - The evaluation process : This subsection details the operation, the framework and the evaluation criteria for the different maturity levels.
7.3 - Evaluation result : This subsection presents the format of an evaluation result and how it should be communicated.
Trainings and application tools for the method
Different tools have been developed to apply the Bilan Carbone® approach. These are presented here.
8.1 - Trainings on the Bilan Carbone® method : This subsection presents the trainings available to carry out a Bilan Carbone® internally or externally.
8.2 - Bilan Carbone® tools - Spreadsheets and software: This subsection presents the two Bilan Carbone® tools designed, developed and deployed by the ABC.
8.3 - Audited and compliant tools : This subsection presents the different tools that have been audited and considered compliant with the Bilan Carbone® method by the ABC, to date.
Annexes
The sources used for writing this method are presented here, as well as additional information on certain subjects.
Glossary : set of acronyms and definitions of terms used in the method
Bibliography : set of external resources and references cited by the method
CSRD fact sheet : Corporate Sustainability Reporting Directive
BEGES-R fact sheet : Regulatory method for conducting greenhouse gas emission assessments
GHG-P fact sheet : Greenhouse Gas Protocol
ISO fact sheet : International Organization for Standardization 14064-1 and 14069
ACT fact sheet : Accelerate Climate Transition
CCA fact sheet : Analytical Carbon Accounting
Resources and supplements : set of resources directly annexed to the method
Annex 1 : presents the main accounting principles of the Bilan Carbone®: calculation processes, methodological rules and assumptions.
Annex 2 : provides examples of emission factor databases
Annex 3 : provides practical examples of determining uncertainty
Annex 4 : helps determine the boundary and identify significant emissions
Annex 5 : indicates specificities for certain organizations (local authorities and associations)
Annex 6 : opening the principles of the Bilan Carbone® to other scales (product and territory)
Annex 7 : opening the measurement of carbon impact to other impacts than carbon
Annex 8 : example of a practical Bilan Carbone® case
Annex 9 : set of resources for engagement: the use or not of these resources is flexible and at the pilot's discretion: outreach on climate issues, the Bilan Carbone® Fresco, communication guide, classification of organisation profiles or other recommended formats.
Annex 10 : set of resources for moving to action: the use or not of these resources is flexible and at the pilot's discretion: blank action sheet, monitoring system.
Annex 11 : set of resources for reporting and evaluation: letter of commitment, blank evaluation report.
Annex 12 : set of resources for the analysis of physical risks, transition risks, and transition opportunities.
Annex 13 : resource for drafting a consultation specification
FAQ : this section will be periodically fed with the main questions about the Bilan Carbone®
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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