> 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/compliance-referentials/chapitre-b-accompagnement-de-la-demarche-carbone/critere-b.2-formation-aux-enjeux-de-la-comptabilite-carbone.md).

# Criterion B.2 - Training on carbon accounting issues

The Bilan Carbone® method is based on a diploma-level training programme, one of whose intrinsic objectives is mastery of carbon accounting. While candidate tools are not required to provide an equivalent skills development pathway for their users, it is necessary that a solid understanding of carbon accounting principles be achievable, so as to enable proper use of all the features a tool may offer.

Accordingly, the extent to which the candidate tool promotes resources enabling sufficient skills development to follow a carbon accounting approach will be assessed. This may cover both the technical principles of carbon accounting and the steps involved in analysing an emission profile and developing thinking around a transition plan. The various existing frameworks that can be used to structure a low-carbon transition approach may also be referenced in this context.

It is also important to note that this skills development can be designed to support users throughout the successive iterations of their assessments, going beyond the basic principles of carbon accounting. In this way, the tool can continue to track the growing maturity of the assessments carried out.

If these skills development elements relating to carbon accounting principles are not found within the candidate tool and are not directly accessible to auditors, they must nonetheless be justified in a concrete manner. It is therefore the responsibility of the candidate tool's owners to provide all elements that can substantiate this skills development approach.

#### Criterion

<table data-header-hidden><thead><tr><th width="136"></th><th></th></tr></thead><tbody><tr><td><mark style="color:red;"><strong>Mandatory</strong></mark></td><td><strong>Criterion B.2 - Training of users on carbon accounting issues</strong></td></tr><tr><td><strong>Question</strong></td><td>Does the candidate tool ensure/enable skills development for the project lead and the tool's users carrying out the GHG emissions assessment (whether an internal user or a client) on the principles of carbon accounting?</td></tr><tr><td><strong>Answers</strong></td><td><ul><li><p><mark style="color:green;"><strong>Yes, the tool directly incorporates sufficient resources to support users' understanding, or a training/awareness period is included in the user journey:</strong></mark></p><ul><li><mark style="color:green;"><strong>Principles of carbon accounting</strong></mark></li><li><mark style="color:green;"><strong>Bilan Carbone® method – maturity levels, steps, criteria, etc.</strong></mark></li><li><a href="/pages/HMNr3SgDMCiEVOqmcFfn#questionnaire-de-maturite-de-labc"><mark style="color:green;"><strong>Bilan Carbone® maturity questionnaire</strong></mark></a><mark style="color:green;"><strong>, or equivalent, made available</strong></mark></li></ul></li><li><p><mark style="color:green;"><strong>Yes, the tool directly incorporates sufficient resources to support users' understanding, or a training/awareness period is included in the user journey:</strong></mark></p><ul><li><mark style="color:green;"><strong>Principles of carbon accounting</strong></mark></li><li><mark style="color:green;"><strong>Bilan Carbone® method – maturity levels, steps, criteria, etc.</strong></mark></li></ul></li><li><mark style="color:red;"><strong>No, the tool incorporates insufficient resources for user training and awareness</strong></mark></li><li><mark style="color:red;"><strong>No, the tool does not incorporate any resources for user training and awareness</strong></mark></li></ul></td></tr><tr><td><strong>Implementation guidance</strong></td><td>If the elements ensuring skills development are not directly accessible on the candidate tool, request the transmission of everything that can reflect this approach (awareness materials, webinar recordings, questionnaires, live presentation of a sample awareness session, etc.)<br><br>Look for the presence of skills development elements dedicated to the Bilan Carbone® method.<br><br>Look for the presence of skills development elements relating to Bilan Carbone® maturity levels. This may notably include making the ABC maturity questionnaire, or an equivalent, available.</td></tr></tbody></table>


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