Criterion A.2 - Scope of the candidate tool

The Bilan Carbone® method is based on the principle of comprehensiveness or materiality and aims to produce a mapping that takes into account all GHG emissions (both direct and indirect) associated with the physical processes necessary for the existence of an organisation, an event, a project or a product. The term "necessary physical process" means that the entity under examination would not exist in its current form, or with its current boundaries, if the physical process in question were not possible. Therefore, all items generating significant emissions must, at a minimum, be included within the emissions accounting boundary.

Basic principle of the scope of a Bilan Carbone®

Candidate tools must therefore align with this philosophy of comprehensiveness and, more specifically, comply with the axes defining the scope of a Bilan Carbone®

• Operational scope: "corresponds to all emissions generated by the organisation's activity that will be accounted for (direct or indirect emissions)"
• Organisational scope: "corresponds to all the sites and facilities of the organisation to be taken into account"
• Temporal axis: corresponds to the time period observed. In the context of conformity assessment, this involves evaluating whether the temporal scope of the candidate tool is consistent with the need it serves (quantification of GHG emissions from an organisation, a project or a product).

Guidance on the scope of a Bilan Carbone®

In order to enable users to define the scopes of their Bilan Carbone®, it is necessary to support their understanding of the emissions to be considered within the assessment. It will therefore be relevant to clearly present the principles of operational scope and organisational scope, direct emissions, indirect emissions, significant emissions, and flows for which the organisation is responsible or on which it depends.

This facilitates the definition of the scopes considered, particularly for organisations undertaking a Bilan Carbone® for the first time. This work is essential in a Bilan Carbone® approach; it also contributes to the quality of other steps, such as identifying the vulnerabilities of the activity or steering continuous improvement during successive assessment iterations.

Thus, an assessment with as complete a scope as possible enables the definition of relevant reduction targets and trajectories for an organisation, building on a comprehensive transition plan that is aligned with the emissions profile.

Criterion

Mandatory	Criterion A.2 - Scope of the candidate tool
Question	Does the candidate tool enable a comprehensive consideration of the emission items of an organisation, a project or a product?
Answer	Yes, the tool does enable a comprehensive consideration of the emission items relevant to its users, or justifies its exclusions, and the principle of the scope of an assessment is presented, along with how to determine whether emissions should be considered or not If the tool has a restricted and justified scope, it must mandatorily include elements encouraging users to carry out an assessment over a comprehensive scope Yes, the tool does enable a comprehensive consideration of the emission items relevant to its users, or justifies its exclusions No, the tool does not enable a comprehensive consideration of the emission items of its users, or does not clearly justify its exclusions
Implementation guidance	Check whether the candidate tool includes: at a minimum, all items generating significant emissions, whether for an organisation, a project or a product, all entities, facilities, life cycle stages, and flows necessary for the activity of an organisation or for the realisation of a project or a product, the lifetime of projects carried out and products sold, guidance elements helping to define the scopes of a Bilan Carbone® as well as related principles. Check within the candidate tool whether it is possible to enter data for all items. If the tool's scope is not complete, verify whether this scope is transparent, justified, and whether the tool encourages its users to undertake a complementary approach in order to consider the full scope. In the specific case of a project or a product, verify whether the stages and emission items taken into account are consistent and do not omit certain significant life cycle stages. Search in the user guide, the methodological guide and/or the manual for explanatory sections, particularly in cases where a stage has been excluded.