> 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/glossaire.md). # Glossary

ADEME, French Public Agency for Ecological Transition

ADEME, French Public Agency for Ecological Transition *(formerly the Environment and Energy Management Agency),* is a public institution participating in the implementation of public policies in the fields of the environment, energy and sustainable development.

Temporal boundary or Reporting year

Year to which the activity data collected to prepare the greenhouse gas emissions inventory relates.

Base year

Year, established during the first assessment, against which each new assessment is compared. It remains the same from one assessment period to another, unless needed (Example: the Organisation's activity changes drastically, making the data difficult to compare).

Immediate actions

Short-term actions that make it possible to launch the action plan and motivate teams.

Priority actions

Short- and medium-term actions that make it possible to significantly reduce emissions.

Strategic actions

Medium- and long-term actions that make it possible to significantly reduce the organization's carbon vulnerability.

Actions to improve Data collection & EF

Actions that make it possible to step back from the completed Bilan Carbone®. This may concern assessing compliance with the principles of the Bilan Carbone®, identifying errors and omissions during the Accounting of emissions, and taking account of feedback regarding the Awareness carried out by the organisation.

Adaptation actions

Short- and medium-term actions enabling adaptation to the consequences of climate change to ensure the resilience and survival of the organisation.

Base Empreinte®

Database containing a wide variety of emission factors made available to stakeholders involved in carbon Accounting. The factors are mainly historically derived from Base Carbone®, and some also come from the Base IMPACTS®.

Assessment

In the document, unless otherwise specified, the term “balance sheet” refers at the same time to: * A regulatory GHG assessment (BEGES-R if abbreviated) * A Bilan Carbone® (BC® if abbreviated) * A reporting assessment for the European Corporate Sustainability Reporting Directive ESRS E1 (BR-CSRD if abbreviated)

Bilan Carbone®

The term Bilan Carbone® refers to the method developed by ADEME, French Public Agency for Ecological Transition and the Association for Low Carbon Transition (Association for Low Carbon Transition (ABC)), which proposes the definition and implementation of an improvement approach in terms of GHGs, including the assessment and reduction of GHGs for organizations.\ The term Bilan Carbone® also refers to the spreadsheets distributed by the Association for Low Carbon Transition (Association for Low Carbon Transition (ABC)), which make it possible to carry out the necessary calculations and the associated user manuals. Bilan Carbone® complies with the following principles: * Low-carbon strategy: the approach seeks to add a mitigation dimension to the organisation's strategy. * Long-term vision: the approach helps define the organisation's Transition vision for a Low carbon future over the long term. * Anticipation: the approach encourages anticipating future changes. * Pragmatism: the approach requires to[^1] remain pragmatic with regard to the results obtained, which are not always those anticipated beforehand. * Consistency: the approach is consistent with current issues, that is, with the national and international strategies for combating climate change (National Low carbon Strategy, Paris Agreement, ...), and promotes the emergence of a Low carbon society. * Accuracy: the biases and uncertainties inherent in the approach are quantified and reduced as much as possible. * Significance: the approach seeks to cover as many emissions as possible, and to cover all so-called significant emissions. * Assessment: the approach must result in outcomes that can be evaluated. * Transparency: the approach must be sufficiently transparent to allow it to be evaluated, and the results obtained must be published on the platform of the Carbon Accounting Observatory in France (OCCF).

Regulatory GHG Assessment

Assessment of greenhouse gas emissions over one year for a legal entity in order to identify and mobilize opportunities to reduce these emissions. This assessment is mandatory for: * Companies with more than 500 employees (250 in the overseas departments) * Local authorities with more than 50,000 inhabitants * Public institutions with more than 250 employees * State services BEGES-R is public and updated every 4 years for private legal entities, and every 3 years for the State, local authorities, and other public legal entities. BEGES-R must be published on the [ADEME, French Public Agency for Ecological Transition platform](/guide-devaluation-des-bilans-en/resources/bibliographie.md#plateforme-bilan-ges-de-lademe).

Evaluation lead

Trained person (following the training proposed by the Association for Low Carbon Transition (ABC) and its partners) and certified in the assessment of reports, and who leads the assessment of a given report, ensures that it runs smoothly, and produces the final assessment report. They may be accompanied by different experts depending on the complementary skills required for the proper conduct of the assessment process.

CO2 equivalent (CO2eq)

Unit used to compare the Radiative forcing of a GHG with that of carbon dioxide, calculated using the mass of a given GHG, multiplied by its Global Warming Potential (GWP), provided by the IPCC (*adapted from the NF- ISO 14064-1:2018 standard*).

Coconstruction

Collective participation of the employees of the Organisation, as well as Stakeholders. For more information, refer to the [methodological guide to the Bilan Carbone®.](/guide-devaluation-des-bilans-en/resources/bibliographie.md#guide-methodologique-bilan-carbone-r)

Accounting

Process of collecting and using the various data necessary to carry out a Bilan Carbone®.

Professional conscientiousness

Exercise caution and judgment based on the risk associated with the task performed and the confidence placed by clients and intended users, and have the necessary skills to undertake the assessment (adapted from the *standard* ISO 14066:2023)

Assessment review

Carry out an inspection of the state of an assessment review against the requirements of a standard

DREAL

Regional Directorate for the Environment, Planning and Housing. These are decentralized services of the French State, under the joint supervision of the Ministry for Ecological Transition and Solidarity and the Ministry for Territorial Cohesion.

Activity data

Quantitative measure of a given activity, resulting in the emission or removal of GHGs (*adapted from NF ISO 14064-1:2018*).

Direct GHG emissions

GHG emissions from sources owned or controlled by the Legal entity / Organisation (adaptation of the *NF-ISO 14064-1/2018 standard*).

Indirect GHG emissions

GHG emissions arising from the operations and activities of the Legal entity / Organisation but originating from GHG sources that are not owned by it or under its control (*adapted from NF-ISO 14064-1:2018*).

Evaluation of a Bilan Carbone®

Process ensuring the reliability and transparency of the assessments and their results. It also makes it possible to identify blocking points and areas for improvement between two assessments of an organisation. The evaluation includes the Verification and Validation of the reports, and follows the instructions described in this methodological guide.

Evaluation team

Person(s) responsible for the Verification and Validation of the report. The entire Evaluation team is **trained in the** [**Bilan Carbone® method**](/guide-devaluation-des-bilans-en/resources/bibliographie.md#formation-a-la-methode-bilan-carbone-r). The Evaluation team is led by an [evaluation project manager](#chef-de-projet-devaluation). **He is trained and certified in the evaluation of reports**. The entire team meets the following principles: * **Integrity** * **Impartiality** * **Professional conscientiousness** * **Professional judgment**

GHG emission factor (EF)

Coefficient relating activity data to emissions or removals of GHGs (source: *NF-ISO 14064-1:2018 standard*). These factors make it possible to convert activity data (km driven, kg purchased, m2 built, etc.) into a quantity of greenhouse gases (GHGs). They are built from Life Cycle Assessment (LCA), which makes it possible to assess the environmental impacts (in this case, the quantities of GHGs emitted) of a product or system by studying the physical flows (incoming and outgoing) throughout its life cycle.

Greenhouse gases (GHGs)

Gaseous constituents of the atmosphere, natural or anthropogenic, that absorb and emit radiation at specific wavelengths in the infrared radiation spectrum emitted by the Earth's surface, the atmosphere and clouds. This property causes the greenhouse effect. Water vapor (H2O), carbon dioxide (CO2), nitrous oxide (N2O), methane (CH4) and ozone (O3) are the natural greenhouse gases (GHGs) of the Earth's atmosphere. There are a large number of anthropogenic greenhouse gases, such as halocarbons and other substances containing chlorine or bromine, grouped under the Montreal Protocol. The Kyoto Protocol includes CO2, N2O, CH4, SF6, NF3, HFCs and PFCs.

Impartiality

* the evaluator undertakes not to have (or not to have had during the two years preceding the evaluation) a **relationship with the assessed Organisation concerning consulting activities, family ties or competition**, in a personal capacity or by virtue of his employer and which could cast doubt on his **independence of judgment**. In the event that one of these situations proves to be true, the evaluator must inform the Association for Low Carbon Transition (ABC) (Association for Low Carbon Transition) * the evaluator agrees not to accept **payment, gift, commission or other monetary or non-monetary benefit**, for himself or his loved ones, on behalf of the evaluated Organisation, by its representatives or third parties connected with the evaluated Organisation. If proposals are made to the evaluator, he must promptly inform the Association for Low Carbon Transition (ABC) (Association for Low Carbon Transition) * the evaluator shall not form any **commercial links** with an organisation, in the event that they have carried out an assessment for that same organisation in the **previous two years**

Integrity

Fair conduct based on trust, honesty, diligence and responsibility, respect for the law, confidentiality and the disclosure of information required by law and the profession throughout the assessment process (adapted from the *standard* ISO 14066:2023)

Uncertainty

Parameter associated with the result of a Quantification that characterises the dispersion of values that can reasonably be attributed to the quantified quantity (standard *NF-ISO 14064-1:2018*).

Professional judgment

Be able to draw meaningful and accurate conclusions, to give opinions and make interpretations on the basis of observations, knowledge, experience, literature and other sources of information, and to demonstrate professional scepticism (source *standard* ISO 14066:2023)

Evaluator's handbook

Practical guide, detailing step by step the main assessment guidelines. Its content aims to assist the evaluator throughout the process: * by specifying the steps of the process, their sequence, and possible blocking points * by indicating the Deliverables necessary for the Verification of a criterion * by referring to additional resources * by framing the assessment of certain aspects of an assessment * etc. This document, reserved for participants in the evaluator training course, is not publicly accessible.

Stakeholder engagement

Stakeholder engagement refers to all the processes that will lead the Organisation to convey the right messages to the right targets. To achieve Stakeholder engagement, the Bilan Carbone® approach involves **to simplify** the issues to raise awareness, **empower** the Stakeholders, **consult**, then **report back** and communicate the results.

Maturity level - Bilan Carbone®

In order to propose requirements adapted to the Organisation and its objectives, the Bilan Carbone® method is divided into 3 main Maturity levels: **Beginner level, Intermediate level and Advanced level**. To define the maturity level of its organization in terms of carbon accounting and its position on the low-carbon transition journey, the organization must ask itself: * Is the organization carrying out its first Bilan Carbone®, or is it further along in the approach? * What are the internal and external expectations? * What resources are available? * Will this be a first or yet another Awareness initiative on planetary issues? The content of the 3 levels can be found in the [Bilan Carbone® methodological guide](/guide-devaluation-des-bilans-en/resources/bibliographie.md#guide-methodologique-bilan-carbone-r).

Organisation

An entity incorporated as a capital company or having another status, under private or public law, that has its own administrative and functional structure. (E.g.: company, local authority, public institution, company, corporation, firm, authority, institution or any part or combination thereof, Association, grouping...)

Operational boundary

Set of emission sources considered during a carbon Accounting exercise of an Organisation, as well as their breakdown by category and by Category.

Organisational boundary

Set of sites, installations and skills considered during a carbon Accounting exercise of an Organisation.

Temporal boundary

Specific time period for an Organisation's carbon Accounting exercise.

Legal entity

An Organisation with legal personality, identified by a SIREN number.

Transition Plan

Instrument used to establish an Organisation's vision in the face of the Low carbon transition. It describes the objectives, trajectory and all actions and means envisaged for reducing emissions linked to an Organisation's activities, and their evolution so as to make them compatible with a Low carbon world that respects the Paris Agreement.

GHG Profile

List of greenhouse gas sources, as well as the associated quantified GHG emissions.

Empowerment

Give each employee a role in the Bilan Carbone® approach. For more information, refer to the [methodological guide to the Bilan Carbone®.](/guide-devaluation-des-bilans-en/resources/bibliographie.md#guide-methodologique-bilan-carbone-r)

Restitution and communication

Sharing with the various Stakeholders: results, actions on global and local issues, the impacts of the Organisation, the role of Stakeholders in these impacts, the actions that result from them, and the role of Stakeholders in the success of these actions. For more information, refer to the [methodological guide to the Bilan Carbone®.](/guide-devaluation-des-bilans-en/resources/bibliographie.md#guide-methodologique-bilan-carbone-r)

Transition risks and opportunities

Risks and opportunities for an Organisation with regard to its GHG emissions and energy dependence, determined by a prospective analysis.

Awareness and popularisation

Strengthening stakeholders' understanding of essential information regarding energy and climate issues. Then, rallying around the approach to ensure better integration of the Transition Plan. For more information, refer to the [methodological guide to the Bilan Carbone®.](/guide-devaluation-des-bilans-en/resources/bibliographie.md#guide-methodologique-bilan-carbone-r)

GHG source

Physical unit or process releasing a GHG into the atmosphere (*standard* NF-ISO 14064-1:2018).

Upward approach trajectory

Within the Bilan Carbone® approach, the defined trajectory is an upward approach (so-called bottom-up): the objectives and reduction potential of the actions make it possible to define the trajectory.

Validation of reports

Evaluation of effects that have not yet occurred, concerning the assessed report. For example: the Validation of the Transition Plan.

Verification of reports

Evaluation of effects that have already occurred, within the assessed report. For example: the Verification of data used in the calculation of the GHG profile, the Verification of the results obtained, the Verification of uncertainties, among others...

[^1]: of?