🗃️Bibliography
Browse the various resources and definitions mentioned in this guide.
The ABC and its resources
ABC - Association for Low Carbon Transition
TheAssociation for Low Carbon Transition – previously the Association Bilan Carbone – was created in 2011 by ADEME and APCC to support and disseminate the Bilan Carbone® methodology. It provides organizations and citizens with tools and methods to help them succeed in defining and implementing their decarbonization strategy.
In recent years, ABC has implemented an audit procedure to assess the conformity of carbon accounting tools with the Bilan Carbone® method. You will find on ABC's website 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 organization. It details the objectives, principles, methodology, the course of the approach, and presents various annexes and resources useful for its application and evaluation.
The Bilan Carbone® 2025 methodology is now online!
Training in the Bilan Carbone® method
https://abc-transitionbascarbone.fr/agir/se-former-au-bilan-carbone/
A first essential step to handle the Bilan Carbone®, the training enables participants to acquire the skills necessary to use the Bilan Carbone® methodology and tools. For quality reasons, it is a prerequisite to access the full set of up-to-date Bilan Carbone® tools.
Training for assessment of bilan reports
You will find information on the trainings offered by ABC and partner training organizations on ABC's website.
General Carbon Plan
https://www.plancarbonegeneral.com/intro/presentation
The General Carbon Plan is a resource aimed at answering practical questions about the Bilan Carbone® and its execution, in a consensual manner.
Standards, norms and regulations
Paris Agreement
https://unfccc.int/fr/a-propos-des-ndcs/l-accord-de-paris
The Paris Agreement, adopted on December 12, 2015, and entered into force on November 4, 2016, is an international treaty on mitigation and adaptation to climate change, as well as on their adequate financing. It aims to keep global warming "well below 2°C compared to pre-industrial levels" and, if possible, to "pursue efforts 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 party to the agreement.
CSRD and ordinance No. 2023-1142 of December 6, 2023
https://www.efrag.org/Activities/2010051123028442/Sustainability-reporting-standards-roadmap
Corporate Sustainability Reporting Directive. European directive setting new standards and extra-financial reporting obligations. It has been applicable since January 1, 2024.
https://www.legifrance.gouv.fr/jorf/id/JORFTEXT000048519395
Theordinance No. 2023-1142 of December 6, 2023 relates to the publication and certification of sustainability information and to the environmental, social and corporate governance obligations of commercial companies in France.
Decree of January 25, 2016
https://www.legifrance.gouv.fr/loda/id/JORFTEXT000031974429
Decree regarding the IT platform for the transmission of greenhouse gas emission inventories.
ISO 14090:2019
https://www.iso.org/fr/standard/68507.html
The ISO 14090:2019 standard specifies the principles, requirements and guidelines related to adaptation to climate change.
ISO 14091:2021
https://www.iso.org/fr/standard/68508.html
The ISO 14091:2021 standard provides guidance for assessing risks associated with the potential impacts of climate change.
ISO 9001:2015
https://www.iso.org/fr/standard/62085.html
The ISO 9001:2015 standard defines the requirements for establishing, implementing, maintaining and continually improving a quality management system (QMS).
ISO 17029 : 2019
https://www.iso.org/fr/standard/29352.html
The ISO 17029:2019 standard contains the general principles and requirements related to the competence, consistent operation and impartiality of bodies carrying out validation/verification as conformity assessment activities.
ISO 14065 : 2020
https://www.iso.org/fr/standard/74257.html
The ISO 14065:2020 standard specifies the principles and requirements applicable to bodies undertaking the validation and verification of environmental information statements.
ISO 14066 : 2023
https://www.iso.org/fr/standard/82544.html
The ISO 14066:2023 standard defines competency requirements for validation teams and verification teams of environmental information.
Resources for bilan assessments
Platform for bilan assessments
Online questionnaire whose answers are automatically recorded by ABC. This resource is only accessible to trained and certified assessors.
Access to the questionnaire and its use are detailed during the trainings intended for assessors.
Bilan assessment tool
A practical tool is provided to trained and certified assessors to facilitate the process. In it, the different criteria to be assessed are characterized by the assessor according to compliance with the frameworks (and maturity levels for the Bilan Carbone®). Additional comments and supporting documents can also be attached to optimize the traceability of results.
The completed tool must be attached to the submission of the online assessment report.
ADEME's GHG Platform
National platform for the publication of GHG inventories, accessible via the following link: https://bilans-ges.ademe.fr/
OCCF
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 the OCCF is to create a comprehensive, high-quality database gathering anonymous and complete Bilan Carbone® or GHG inventories (BEGES) to enable sectoral comparisons and facilitate organizations' low-carbon transition.
Other documents on GHG strategy
Method for carrying out greenhouse gas emission inventories 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 in charge of the environment, meeting French regulatory requirements for the preparation of greenhouse gas emission inventories. This methodological guide is dedicated to all Legal Entities concerned with carrying out these inventories.
ACT Step by Step
ACT Step-by-step is aimed at any company that wishes to build and implement an ambitious and concrete low-carbon strategy. The approach is divided into 5 major steps:
Assessment of the current situation
Determination of 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 the implementation of an action program that details the strategy, as well as its monitoring and governance. The process covers all strategy topics, from governance issues to carbon performance indicators and targets.
SBT
https://sciencebasedtargets.org/
TheScience based targets" are science-based targets and offer companies a clearly defined route 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 to combat climate change. It provides guidance to implement the transition to a low-carbon, circular and sustainable economy across all sectors of activity. It defines a trajectory for GHG emission reductions up to 2050 and sets short- to medium-term objectives: the carbon budgets. It has two ambitions: to achieve carbon neutrality by 2050 and to reduce the carbon footprint of French consumption. Public decision-makers, at national and local levels, must take it into account.
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