> For the complete documentation index, see [llms.txt](https://www.bilancarbone-conformite.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-conformite.com/compliance-framework/annexes/glossaire.md).
# Glossary
The Association for Low-Carbon Transition (ABC)
Since 2011, ABC has been working towards the transition to a low-carbon society, both in France and internationally. It draws on its wealth of expertise to propose and disseminate best practices in GHG accounting and assessment, including tools tailored to the carbon challenges faced by organisations. Since its creation, ABC has been the steward of the Bilan Carbone® methodology, originally developed by ADEME in 2004. In 2022, the Association Bilan Carbone became the Association pour la transition Bas Carbone (Association for Low-Carbon Transition), with the ambition of going beyond carbon accounting by bringing as many people and organisations as possible together around a common goal: a decarbonised, more sober and more equitable world.
Link to the Association's website:
Bilan Carbone®
The term Bilan Carbone® covers 5 concepts: the Bilan Carbone® brand, the Bilan Carbone® method, the Bilan Carbone® approach, the Bilan Carbone® tools, and the Bilan Carbone® of an organisation (company, local authority, etc.). These concepts are defined below.
Bilan Carbone® brand
Bilan Carbone® is a registered trademark of the Association pour la transition Bas Carbone, following the transfer of rights from ADEME. This brand designates the products and services associated with the Bilan Carbone® method, as mentioned above.
Bilan Carbone® method
A method for assessing and reducing greenhouse gas emissions generated directly and indirectly by all the physical processes required for the existence of a human activity or organisation. By "necessary physical process", it should be understood that the entity under examination would not exist in its current form, or with its current scope, if the physical process in question were not possible.
Link to the Bilan Carbone® method:
Bilan Carbone® approach
A term representing the construction of a GHG assessment and reduction project. It is structured around the following 7 key steps: 1- Scoping, 2- Boundary definition, 3- Engagement, 4- Accounting, 5- Transition plan, 6- Reporting, 7- Evaluation (on a voluntary basis).
Bilan Carbone® tools
Carbon accounting tools developed to enable users of the Bilan Carbone® method to carry out GHG emission calculations. There are two Bilan Carbone® tools: the Bilan Carbone® spreadsheet and Bilan Carbone® +.
Bilan Carbone® of an organisation
The results of implementing the Bilan Carbone® method at the level of an organisation (company, local authority, etc.). These results encompass all expected deliverables according to the maturity level, including both the results of the carbon accounting phase and the results of the other phases, such as engagement and the transition plan.
Candidate tool
A term used in this document to refer to the "carbon accounting" tool applying for compliance with the Bilan Carbone® method.
Lead auditor
A term used to designate the auditor responsible for arbitration when assessments are compared during the audit.
This auditor will also be responsible for validating improvements if a candidate tool requires them in order to confirm its compliance.
This role may be taken on by an ABC auditor or by an external auditor, with no difference in the compliance process.
Secondary auditor
A term used to designate the auditor who is not responsible for arbitration when assessments are compared during the audit.
This auditor's assignment will be limited to the audit period and will not be extended in the event that a candidate tool requires an improvement period to confirm its compliance.
This role may be taken on by an ABC auditor or by an external auditor, with no difference in the compliance process.
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