🗃️Bibliography
Browse the various resources and definitions mentioned in this guide.
ABC and its resources
ABC - Association for Low-Carbon Transition
TheAssociation for Low-Carbon Transition (ABC) — formerly the Bilan Carbone Association — was created in 2011 by ADEME and APCC to promote and disseminate the Bilan Carbone® methodology. It provides organisations and citizens with tools and methods to help them succeed in defining and implementing their decarbonisation strategy.
For the past few years, ABC has put in place an audit procedure to assess the compliance of carbon accounting tools with the Bilan Carbone® method. On the ABC website, you will find a directory of tools compliant with the Bilan Carbone® method.
Bilan Carbone® Methodological Guide
This methodological guide presents the Bilan Carbone® method applied to an organisation. It details the objectives, principles, methodology, and the steps of the approach, and presents various appendices and resources useful for its application and evaluation.
The Bilan Carbone® 2025 methodology is now online!
Training on the Bilan Carbone® method
https://abc-transitionbascarbone.fr/agir/se-former-au-bilan-carbone/
The first essential step for working with Bilan Carbone®, training makes it possible to acquire the skills needed to use the Bilan Carbone® methodology and tools. For quality purposes, it is a prerequisite for accessing all up-to-date Bilan Carbone® tools.
Training in assessment evaluation
You will find information about the training courses offered by ABC and partner training organisations on the ABC website.
General Carbon Plan
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 way.
Standards, norms and regulations
Paris Agreement
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 climate change mitigation and adaptation, as well as on adequate financing for them. It provides for limiting global warming to "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 parties to the agreement.
CSRD and Ordinance No. 2023-1142 of 6 December 2023
https://www.efrag.org/Activities/2010051123028442/Sustainability-reporting-standards-roadmap
Corporate Sustainability Reporting Directive. European directive establishing the new non-financial reporting standards and obligations. It has been applicable since 1 January 2024.
https://www.legifrance.gouv.fr/jorf/id/JORFTEXT000048519395
Theordinance 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.
Decree of 25 January 2016
https://www.legifrance.gouv.fr/loda/id/JORFTEXT000031974429
Decree relating to the computer platform for the transmission of greenhouse gas emissions reports.
ISO 14090:2019
https://www.iso.org/fr/standard/68507.html
ISO 14090:2019 specifies the principles, requirements and guidelines relating to adaptation to climate change.
ISO 14091:2021
https://www.iso.org/fr/standard/68508.html
ISO 14091:2021 provides guidelines for assessing risks related to the potential impacts of climate change.
ISO 9001:2015
https://www.iso.org/fr/standard/62085.html
ISO 9001:2015 defines the requirements for how a quality management system (QMS) should be established, implemented, maintained and continually improved.
ISO 17029:2019
https://www.iso.org/fr/standard/29352.html
ISO 17029:2019 contains the general principles and requirements relating to the competence, consistent operation and impartiality of bodies performing validation/verification as conformity assessment activities.
ISO 14065:2020
https://www.iso.org/fr/standard/74257.html
ISO 14065:2020 specifies the principles and requirements applicable to bodies performing validation and verification of environmental information statements.
ISO 14066:2023
https://www.iso.org/fr/standard/82544.html
ISO 14066:2023 defines competence requirements for validation teams and verification teams of environmental information.
Resources for assessment evaluation
Assessment evaluation tool
A practical tool is made available to evaluators to facilitate their process. This document, reserved for trained and certified evaluators, is not accessible to the public.
It enables the evaluator to characterise the different criteria to be assessed with regard to compliance with the frameworks (and maturity levels within the Bilan Carbone® framework). Comments as well as supporting evidence can also be added in order to improve the traceability of the results.
The tool also includes details to further deepen the assessment of the criteria, including:
the deliverables needed to verify a criterion
useful additional resources
additional information to harmonise practices
The completed tool must be attached when submitting the assessment report.
ADEME GHG Assessment Platform
National platform for the publication of GHG assessments, accessible via the following link: https://bilans-ges.ademe.fr/
OCCF
https://observatoiredelacomptabilitecarbone.fr/
The Carbon Accounting Observatory 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 the OCCF is to create a comprehensive, high-quality database bringing together anonymous and complete Bilan Carbone® or GHG Assessments (BEGES), to enable sector comparisons and facilitate organisations' low-carbon transition.
Other GHG strategy documents
Method for carrying out greenhouse gas emissions assessments v5
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 intended for all legal entities concerned by the preparation of these assessments.
ACT Step by Step or ACT Step by Step
ACT Step by Step is intended for any company wishing to build and implement an ambitious, concrete low-carbon strategy. The approach is divided into 5 major stages:
Diagnosis of the current situation
Determining the issues and challenges
Vision
New strategy
Construction of the action plan
ACT Step by Step relies on a toolbox and practical guides. The final objective is to implement an action programme that translates the strategy, as well as its monitoring and governance. The process covers all aspects of strategy, from governance issues to carbon performance indicators and objectives.
SBT
https://sciencebasedtargets.org/
The "Science based targets" are science-based targets and offer companies a clearly defined pathway to reduce GHG emissions in line with the objectives of the Paris Agreement.
SNBC
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 trajectory for reducing GHG emissions up to 2050 and sets short- and medium-term targets: carbon budgets. It has two ambitions: achieving carbon neutrality by 2050 and reducing the carbon footprint of French consumption. Public decision-makers, at both national and local levels, must take it into account.
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