📖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 of low-carbon transition approaches.
Why pursue 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 the whole of low-carbon transition approaches and the transition pathway, as well as the links between the Bilan Carbone® and other methods of reporting, risk assessment or strategic building.
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 to PDF for physical or offline distribution, if necessary.
Step 1 - Framing the approach
Every organisation 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 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 subsection allows selecting the appropriate level.
1.2 - Define the governance and management of the approach : This step aims to set the internal governance required to complete the approach and to achieve the chosen maturity criteria.
Step 2 - Scope of the approach
The organisation must define several boundaries that delimit the study. This prepares the accounting phase, ensuring that all the organisation's direct and indirect emissions are included.
2 - Introduction to scope identification : This introductory subsection 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 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 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 makes it possible to set 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 different requirements in their analysis.
Step 3 - Stakeholder engagement of the Stakeholders
Stakeholder engagement continues throughout the Bilan Carbone® approach and must enable the transmission of certain key messages and lead to the move to action.
3 - Introduction to Stakeholder engagement : This introductory subsection 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 subsection presents the messages that must be communicated during Stakeholder engagement depending on maturity, stakeholders, 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 adapts 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 governance expected during step 4.
4.1 - Method for quantifying emissions: 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 organisation, and distinguishes the acceptable methods according to organisations' maturity levels.
4.3 - Method for selecting emission factors : This subsection details the methods 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 by providing equivalences.
Step 5 - Transition plan
A transition plan must be drafted following the accounting. A set 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, the requirements, and the governance expected 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 trajectory : The notion of trajectory and the expectations for the different maturity levels are presented in this subsection.
5.4 - Implementation of the transition plan : This subsection gives advice to follow to correctly implement the transition plan.
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, 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, broken down 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 governance expected 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 information necessary 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 has been 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, the requirements, and the governance expected during step 7.
7.1 - Prepare the evaluation of your assessment : This subsection presents the steps 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 the result of an evaluation and how it should be communicated.
Training and application tools for the method
Various tools have been developed to apply the Bilan Carbone® approach. These are presented here.
8.1 - Training in the Bilan Carbone® method : This subsection presents the training 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 to write this method are presented here, as well as additional information on certain topics.
Glossary : set of acronyms and definitions of the 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 the Bilan Carbone®: calculation processes, rules and methodological 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 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 Stakeholder engagement: the use or not of these resources is flexible and for the use 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 for the use 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 the Bilan Carbone®
Do you have a comprehension question? Consult the FAQ. The method is living and therefore likely to evolve (clarifications, additions): find the change log here.
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