📖Table of contents
Summary and links to the sections of the Methodological guide of Bilan Carbone®.
Introduction to the low-carbon transition
Introductory section serving as a reminder of the energy-climate challenges and low-carbon transition approaches.
Why a low-carbon transition approach? : This subsection serves as a reminder of the general energy and climate issues.
What is a low-carbon transition approach? : This subsection presents the general philosophy of low-carbon transition approaches, their roles and objectives.
How is Bilan Carbone® integrated within such an approach? This subsection 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 introductory section to the objectives and steps of Bilan Carbone®, and to the method summary.
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 organisation shall begin with this step, which allows framing the Bilan Carbone® approach and clearly defining what must be carried out in the remainder of the process, this being adapted 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 conducting their Bilan Carbone®, this subsection enables selecting the appropriate level.
1.2 - Define the governance and steering of the approach : This step aims to frame the internal governance necessary for the completion of the approach and for meeting the chosen maturity criteria.
Step 2 - Scope of the approach
The organisation shall define several boundaries that delimit the study. This prepares the accounting phase, ensuring inclusion of all the organisation's direct and indirect emissions.
2 - Introduction to the identification of boundaries : This introductory subsection presents the chronology of the step, as well as the definitions, the requirements, and the expected governance during step 2.
2.1 - Emissions accounted for in a Bilan Carbone® : This subsection presents the different emission pillars of an organisation: induced emissions, avoided emissions and sequestered emissions.
2.2 - Identification of the organisational boundary : This subsection recalls 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 organisation, and the various requirements in their analysis.
Step 3 - Stakeholder engagement
Stakeholder engagement continues continuously throughout the Bilan Carbone® approach, and shall enable the transmission of certain key messages and lead to action.
3 - Introduction to engagement : This introductory subsection presents the chronology of the step, as well as the definitions, the requirements, and the expected governance during step 3.
3.1 - Schedule engagement phases : This subsection presents the messages that must be communicated during engagement according to 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 the accounting is adapted to the organisation 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, the requirements, and the expected governance 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 data collection modes for activity data that are possible for an organisation, and discriminates acceptable methods according to organisations' 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 organisation, and the expectations for the different maturity levels.
4.4 - Method for estimating uncertainties : This subsection details the method for estimating the 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 while giving the equivalences.
Step 5 - Transition plan
A transition plan shall be drafted following the accounting. A set of indicators allows tracking the implementation of these actions.
5 - Developing a transition plan : This introductory subsection presents the chronology of the step, as well as the definitions, the requirements, and the expected governance during step 5.
5.1 - Definition of 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 - Definition of the transition pathway : The notion of pathway and the expectations for the different maturity levels are presented in this subsection.
5.4 - Implementation of the transition plan : This subsection gives the advice to follow to correctly implement its transition plan.
5.5 - Monitoring and steering of the transition plan : The different types of indicators useful for steering actions are described here. The expectations in terms of indicators, and of steering and monitoring 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, distributed by emission category within the considered boundaries, as well as at least one proposed coherent transition plan, and the associated monitoring indicators.
6 - Introduction to reporting the approach : This introductory subsection presents the chronology of the step, as well as the definitions, the requirements, and the expected governance during step 6.
6.1 - Reporting the Bilan Carbone® : This subsection 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 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 synthetically addresses how to organise the renewal of the approach, and how to go further and improve once the reporting has been carried out, regardless of 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 the evaluation of the approach : This introductory subsection presents the chronology of the step, as well as the definitions, the requirements, and the expected governance during step 7.
7.1 - Prepare the evaluation of your assessment : This subsection presents the procedure to follow when an organisation wishes to have its assessment evaluated.
7.2 - The evaluation process : This subsection details the functioning, 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.
Training and tools for applying the method
Different tools have been developed to apply the Bilan Carbone® approach. These are presented here.
8.1 - Training 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 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 ABC, to date.
Annexes
The sources used for writing 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 conducting 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 : 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 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 engagement: the use or not of these resources is flexible and at the project lead's discretion: popularization of 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 project lead'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 populated with the main questions about Bilan Carbone®
Do you have a comprehension question? Consult the FAQ. The method is living and therefore likely to evolve (clarifications, additions): find the track of changes here.
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