📖Table of contents
Summary and links to sections of the Methodological guide of Bilan Carbone®.
Introduction to the low-carbon transition
Introductory section serving as a reminder of energy–climate issues, and of low-carbon transition approaches.
Why a low-carbon transition approach? : This sub-section serves as a reminder of energy and climate issues in general.
What is a low-carbon transition approach? : This sub-section presents the general philosophy of low-carbon transition approaches, their roles and objectives.
How is Bilan Carbone® integrated within such an approach? This sub-section details the place occupied by the Bilan Carbone® approach within the set of low-carbon transition approaches and the transition pathway, as well as the links between Bilan Carbone® and other methods of reporting, risk assessment or strategic construction.
Introduction to Bilan Carbone®
Essential section introducing the objectives and steps of Bilan Carbone®, and a synthesis of the method.
0.3 - Method summary : this section presents a summary of the key points of the Bilan Carbone® method. This method summary is exportable in PDF format for physical or offline distribution, if necessary.
Step 1 - Framing the approach
Every organisation shall start with this step, which allows framing the Bilan Carbone® approach and clearly defining what must be carried out in the rest of the approach, which adapts to the organisation and its objectives.
1.1 - Define your maturity level in terms of carbon accounting: As this methodology is structured around three maturity levels for organisations carrying out their Bilan Carbone®, this sub-section allows selection of the appropriate level.
1.2 - Define governance and management of the approach : This step aims to frame the internal governance necessary for the completion of the approach and the achievement of the chosen maturity criteria.
Step 2 - Scope of the approach
The organisation shall define several boundaries, which delimit the study. This allows preparing the accounting phase, ensuring that all the organisation’s direct and indirect emissions are included.
2 - Introduction to scope identification : This introductory sub-section presents the chronology of the step, as well as the definitions, the requirements, and the governance expected during step 2.
2.1 - Emissions accounted for in a Bilan Carbone® : This sub-section presents the different emission pillars of an organisation: induced emissions, avoided emissions and sequestered emissions.
2.2 - Identification of the organisational boundary : This sub-section 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 sub-section allows fixing 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 sub-section presents different types of risks and opportunities related to climate change that could concern the organisation, and the different requirements in their analysis.
Step 3 - Stakeholder engagement
Stakeholder engagement continues throughout the entire Bilan Carbone® approach, and shall enable the transmission of certain key messages and lead to the move to action.
3 - Introduction to stakeholder engagement : This introductory sub-section presents the chronology of the step, as well as the definitions, the requirements, and the governance expected during step 3.
3.1 - Schedule the stakeholder engagement phases : This sub-section presents the messages that must be communicated during stakeholder engagement depending on maturity, stakeholders, the steps of the approach and the profile of the organisation. It is divided into 5 phases:
Step 4 - Accounting
This involves drawing up the organisation's emission profile, and obtaining the quantified result of the Bilan Carbone®. The quality of the accounting adapts to the organisation and its resources according to its maturity level.
4 - Introduction to emissions accounting : This introductory sub-section presents the chronology of the step, as well as the definitions, the requirements, and the 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 sub-section details the modes of collecting activity data that are conceivable for an organisation, and discriminates acceptable methods according to organisations' maturity levels.
4.3 - Method for selecting emission factors : This sub-section details the modes for selecting the emission factors that will be used by the organisation, and the expectations for the different maturity levels.
4.4 - Method for estimating uncertainties : This sub-section details the method for estimating uncertainties associated with emissions, and the expectations for the different maturity levels.
4.5 - Results and emission profiles : This involves drawing up the organisation's emission profile according to several possible result exports by giving the equivalences.
Step 5 - Transition Plan
A transition plan shall be drafted following the accounting. A series of indicators allows monitoring the implementation of these actions.
5 - Developing a transition plan : This introductory sub-section presents the chronology of the step, as well as the definitions, the requirements, and the governance expected during step 5.
5.1 - Definition of objectives : This sub-section details the expectations in terms of transition strategy for the different maturity levels.
5.2 - Construction of the action plan : This sub-section presents the different types of actions that are to be included in the transition plan, by maturity level.
5.3 - Definition of the transition pathway : The notion of pathway and the expectations for the different maturity levels are presented in this sub-section.
5.4 - Implementation of the transition plan : This sub-section gives guidance to follow in order to implement its transition plan correctly.
5.5 - Monitoring and management of the transition plan : The different types of indicators useful for managing actions are described here. Expectations in terms of indicators, and of management and monitoring of actions are detailed for the different maturity levels.
Step 6 - Synthesis and reporting
The result of a Bilan Carbone® is the quantification of the organisation's GHG emissions, allocated by emission category within the considered boundaries, as well as at least one proposed transition plan in coherence, and the associated monitoring indicators.
6 - Introduction to reporting the approach : This introductory sub-section presents the chronology of the step, as well as the definitions, the requirements, and the governance expected during step 6.
6.1 - Reporting the Bilan Carbone® : This sub-section indicates how to report the Bilan Carbone® approach and what deliverables are expected (on the mobilisation, accounting and transition plan phases) according to the chosen maturity level.
6.2 - Compatibility of the approach with other frameworks : This sub-section allows extracting the information necessary to be compatible with the expectations of different reporting methods and filing frameworks.
6.3 - Renewal and continuous improvement : This sub-section succinctly addresses how to organise the renewal of the approach, and how to go further and improve once reporting has been carried out, regardless of the maturity level.
Step 7 - Evaluation and quality of Bilan Carbone®
The Bilan Carbone® approach may be evaluated by following a strict framework. Step 7 is optional.
7 - Introduction to evaluating the approach : This introductory sub-section presents the chronology of the step, as well as the definitions, the requirements, and the governance expected during step 7.
7.1 - Prepare the evaluation of your assessment : This sub-section presents the procedure to follow when an organisation wishes to have its assessment evaluated.
7.2 - The evaluation process : This sub-section details the operation, the framework and the evaluation criteria for the different maturity levels.
7.3 - Evaluation result : This sub-section presents the format of the result of an evaluation and how it should be communicated.
Training and tools for applying the method
Various tools have been developed to apply the Bilan Carbone® approach. These are presented here.
8.1 - Training on the Bilan Carbone® method : This sub-section presents the training available to carry out a Bilan Carbone® internally or externally.
8.2 - Bilan Carbone® tools - Spreadsheets and software: This sub-section presents the two Bilan Carbone® tools designed, developed and deployed by the ABC.
8.3 - Audited and compliant tools : This sub-section 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 the writing of this method are presented here, as well as additional information on certain topics.
Glossary : set of acronyms and definitions of terms used in the method
Bibliography : set of external resources and references cited by the method
CSRD sheet : Corporate Sustainability Reporting Directive
BEGES-R sheet : Regulatory method for carrying out greenhouse gas emissions assessments
GHG-P sheet : Greenhouse Gas Protocol
ISO sheet : International Organization for Standardization 14064-1 and 14069
ACT sheet : Accelerate Climate Transition
CCA sheet : Analytical Carbon Accounting
Resources and supplements : set of resources directly annexed to the method
Annex 1 : presents the main accounting principles of Bilan Carbone®: calculation processes, methodological rules and assumptions.
Annex 2 : gives examples of emission factor databases
Annex 3 : gives practical examples of determining uncertainty
Annex 4 : helps determine the scope and identify significant emissions
Annex 5 : indicates specificities for certain organisations (local authorities and associations)
Annex 6 : opening the principles of 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 stakeholder engagement: the use or not of these resources is flexible and at the disposal of the project lead: outreach on climate issues, the Bilan Carbone® Collage, communication guide, classification of organisation profiles or other recommended formats.
Annex 10 : set of resources for taking action: the use or not of these resources is flexible and at the disposal of the project lead: 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 populated with the main questions about Bilan Carbone®
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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