📗Foreword

Compliance framework for the Bilan Carbone® method

This document presents the compliance framework for carbon accounting tools with the Bilan Carbone® method. It details the framework, objectives, and process of the compliance procedure. The reference framework is structured in a tree format and is accompanied by a blank evaluation grid, enabling in particular the completion of self-assessments by tool developers.

In addition to the assessment of carbon reports, this guide also presents a control guide for the requirements of the ESRS E1 standard of the CSRD, which does not provide an official output, but allows compliance with its requirements to be verified prior to the annual audit.

The guide is designed both to support auditors in their assessments and to enable tool developer candidates to prepare for their compliance process.

This guide was published on 03/02/2026.