> For the complete documentation index, see [llms.txt](https://www.bilancarbone-evaluation.com/llms.txt). Markdown versions of documentation pages are available by appending `.md` to page URLs; this page is available as [Markdown](https://www.bilancarbone-evaluation.com/guide-devaluation-des-bilans-en/resources/bibliographie.md).

# Bibliography

<figure><img src="/files/d0ef36954f10ee00e3ae835c7a877da2f689d538" alt="" width="563"><figcaption><p>Source: Freepik</p></figcaption></figure>

## Association for Low Carbon Transition (ABC) and its resources

<details>

<summary>ABC - Association for Low Carbon Transition</summary>

* The[Association for Low Carbon Transition](https://abc-transitionbascarbone.fr/association-pour-la-transition-bas-carbone/) – Previously, the Association Bilan Carbone® was created in 2011 by ADEME, French Public Agency for Ecological Transition and APCC, to develop and disseminate the Bilan Carbone® methodology. It provides organizations and citizens with tools and methods that enable them to succeed in defining and implementing their decarbonization strategy.
* For a few years now, the Association for Low Carbon Transition (ABC) has implemented an audit procedure to assess the compliance of carbon accounting tools with the Bilan Carbone® method. You will find on the Association for Low Carbon Transition (ABC) website a [directory of tools compliant with the Bilan Carbone® method](https://abc-transitionbascarbone.fr/les-outils-conformes/).

</details>

<details>

<summary>Bilan Carbone® Methodological Guide</summary>

This methodological guide presents the Bilan Carbone® method applied to an Organisation. It details the objectives, principles, methodology, the process of the approach, and presents various appendices and resources useful for its application and evaluation.

The Bilan Carbone® 2025 methodology is now online!

<https://www.bilancarbone-methode.com/>

</details>

<details>

<summary>Training in the Bilan Carbone® method</summary>

<https://abc-transitionbascarbone.fr/agir/se-former-au-bilan-carbone/>

An essential first step in using Bilan Carbone®, the training provides the skills needed to use the Bilan Carbone® methodology and tools. In the interest of quality, it is a prerequisite for accessing all up-to-date Bilan Carbone® tools.

</details>

<details>

<summary>Training in the evaluation of financial statements</summary>

You will find information on the training courses offered by the Association for Low Carbon Transition (ABC) and the partner training organizations on the Association for Low Carbon Transition (ABC) website.

</details>

<details>

<summary>Certification in the evaluation of balance sheets</summary>

<mark style="background-color:orange;">\[Information to come]</mark>

</details>

<details>

<summary>Communication guide of the Association for Low Carbon Transition (ABC)</summary>

<mark style="background-color:orange;">\[draft in progress]</mark>

</details>

<details>

<summary>General Carbon Plan</summary>

<https://www.plancarbonegeneral.com/intro/presentation>

The General Carbon Plan is a resource aimed at answering practical questions about Bilan Carbone® and how to carry it out, in a consensual manner.

</details>

## Standards, norms and regulations

<details>

<summary>Paris Agreement</summary>

<https://unfccc.int/fr/a-propos-des-ndcs/l-accord-de-paris>

The Paris Agreement, adopted on 12 December 2015 and entered into force on 4 November 2016, is an international treaty on mitigation and adaptation to climate change, as well as on their adequate financing. It provides for keeping global warming "well below 2°C above pre-industrial levels" and, if possible, aiming to "limit the temperature increase to 1.5°C" by the end of the century.

In 2021, 193 members of the United Nations Framework Convention on Climate Change (UNFCCC) were part of the agreement.

</details>

<details>

<summary>CSRD and Ordinance No. 2023-1142 of 6 December 2023</summary>

[**https://www.efrag.org/Activities/2010051123028442/Sustainability-reporting-standards-roadmap**](https://www.efrag.org/Activities/2010051123028442/Sustainability-reporting-standards-roadmap)

**Corporate Sustainability Reporting Directive.** European directive setting out the new standards and non-financial reporting obligations. It has been applicable since 1 January 2024.

[**https://www.legifrance.gouv.fr/jorf/id/JORFTEXT000048519395**](https://www.legifrance.gouv.fr/jorf/id/JORFTEXT000048519395)

The**Ordinance No. 2023-1142 of 6 December 2023** concerns the publication and certification of sustainability information and the environmental, social and corporate governance obligations of commercial companies in France.

</details>

<details>

<summary>Order of 25 January 2016</summary>

<https://www.legifrance.gouv.fr/loda/id/JORFTEXT000031974429>

Order relating to the computer platform for transmitting greenhouse gas emission reports.

</details>

<details>

<summary>ISO 14090:2019</summary>

<https://www.iso.org/fr/standard/68507.html>

The ISO 14090:2019 standard specifies the principles, requirements and guidelines relating to adaptation to climate change.

</details>

<details>

<summary>ISO 14091:2021</summary>

<https://www.iso.org/fr/standard/68508.html>

The ISO 14091:2021 standard provides guidelines for assessing risks related to the potential impacts of climate change.

</details>

<details>

<summary>ISO 9001:2015</summary>

<https://www.iso.org/fr/standard/62085.html>

The ISO 9001:2015 standard specifies requirements for how a quality management system (QMS) should be established, implemented, maintained, and continually improved.

</details>

<details>

<summary>ISO 17029 : 2019</summary>

<https://www.iso.org/fr/standard/29352.html>

The ISO 17029 : 2019 standard contains the general principles and requirements relating to the competence, consistent operation, and impartiality of bodies carrying out Validation/Verification as conformity assessment activities.

</details>

<details>

<summary>ISO 14065 : 2020</summary>

<https://www.iso.org/fr/standard/74257.html>

ISO 14065:2020 specifies the principles and requirements applicable to bodies carrying out the validation and verification of environmental information statements.

</details>

<details>

<summary>ISO 14066:2023</summary>

<https://www.iso.org/fr/standard/82544.html>

ISO 14066:2023 defines competence requirements for validation teams and verification teams for environmental information.

</details>

## Resources for inventory assessment

<details>

<summary>Inventory assessment tool</summary>

A practical tool is made available to evaluators to facilitate their work. This document, reserved for trained and certified evaluators, is not publicly accessible.

It enables the evaluator to describe the different criteria to be assessed with regard to compliance with the benchmarks (and maturity levels within the framework of Bilan Carbone®). Comments as well as supporting evidence can also be added to improve the traceability of the results.

The tool also includes details to further assess the criteria, in particular:

* the Deliverables necessary for the Verification of a criterion
* useful additional resources
* additional information to harmonize practices

*The completed tool must be attached when submitting the evaluation report.*

</details>

<details>

<summary>ADEME, French Public Agency for Ecological Transition GHG Assessment Platform</summary>

National platform for publishing GHG assessments, accessible via the following link: [https://bilans-ges.ADEME, French Public Agency for Ecological Transition .fr/](https://bilans-ges.ademe.fr/)

</details>

<details>

<summary>OCCF</summary>

<https://observatoiredelacomptabilitecarbone.fr/>

**The Observatory of Carbon Accounting in France (OCCF)** is a joint initiative launched by the Association for Low Carbon Transition (ABC) and the Association of Climate Consulting Professionals (APCC) in 2023.

The main objective of OCCF is to create a comprehensive, high-quality database bringing together anonymous and complete Bilan Carbone® or GHG inventories (BEGES), to enable sectoral comparisons and facilitate organizations’ Low carbon transition.

</details>

## Other documents on GHG strategy

<details>

<summary>Method for preparing greenhouse gas emissions assessments v5</summary>

<https://www.ecologie.gouv.fr/sites/default/files/methodo_BEGES_decli_07.pdf>

The document presents the methodological elements, validated and published by the minister responsible for the environment, meeting French regulatory requirements, with a view to establishing greenhouse gas emissions assessments. This methodological guide is dedicated to all legal entities concerned by the preparation of these assessments.

</details>

<details>

<summary>ACT Step by Step or ACT Step by Step</summary>

ACT Step-by-step is intended for any company wishing to build and implement an ambitious and practical low-carbon strategy. The approach is divided into 5 main steps:

* Diagnosis of the current situation
* Determination of the issues and challenges
* Vision
* New strategy
* Construction of the action plan

ACT Step by Step is based on a toolkit and practical guides. The ultimate goal is the implementation of an action programme that translates the strategy, as well as its Monitoring and steering. The process covers all themes of the strategy, from Governance issues to Indicators and carbon performance objectives.

</details>

<details>

<summary>SBT</summary>

<https://sciencebasedtargets.org/>

The "**Science-based targets**" are science-based objectives and offer companies a clearly defined path to reduce GHG emissions in line with the goals of the Paris Agreement.

</details>

<details>

<summary>SNBC</summary>

<https://www.ecologie.gouv.fr/strategie-nationale-bas-carbone-snbc>

**National Low Carbon Strategy**. France's roadmap for combating climate change. It provides guidance for implementing, across all sectors of activity, the transition to a low-carbon, circular and sustainable economy. It defines a path to reduce greenhouse gas emissions up to 2050 and sets short- to medium-term targets: carbon budgets. It has two ambitions: achieve Carbon neutrality by 2050 and reduce the carbon footprint of French consumption. Public decision-makers, at both national and local levels, must take it into account.

</details>