Criterion B.6 - Bilan Carbone® emission profile and BEGES-R

Bilan Carbone® Emission Profile

The emissions from all of the organisation's activities must be distributed across the 10 categories and 48 sub-categories of the Bilan Carbone®. These categories reflect the organisation's major flows and provide a clear view of the areas where action should be prioritised.

The complete list of Bilan Carbone® sub-categories is available on the online methodology.

Each emission must only be counted in a single sub-category (and therefore in a single category). For each sub-category, the emission profile must clearly display the associated emissions, in tCO2e or kgCO2e.

Other Reporting Standards

An organisation may present its results in the formats required by other standards, particularly when there is a regulatory requirement. For example, in France, certain organisations are subject to the obligation to publish a BEGES-r, which follows the format of the ISO 14064-1:2018 standard. This regulatory method adds a specific requirement: the breakdown of results by category and by GHG for direct emissions. Therefore, tools wishing to support their users in achieving regulatory compliance will need to enable results to be broken down by GHG where possible.

In addition, carbon accounting tools may offer other reporting formats, in particular in accordance with the ISO 14064-1 and ISO 14069 methods, or with the GHG Protocol. This aligns with the compatibility of the Bilan Carbone® approach with numerous methods, standards and regulatory frameworks relating to carbon accounting and decarbonisation strategies.

Criterion

Optional	Criterion B.6 - Bilan Carbone® Emission Profile and BEGES-R
Question	Does the candidate tool offer a reporting format based on the categories and sub-categories of the Bilan Carbone® method? And based on other carbon accounting methods or frameworks consistent with its target users?
Answers	Yes – the tool offers reporting formats based on Bilan Carbone® categories and other frameworks Yes – the tool offers a reporting format based on Bilan Carbone® categories No
Implementation guidance	Verify the presence of a results display format based on the categories and sub-categories of the Bilan Carbone®. Verify the presence of a results display format based on the categories and sub-categories of the BEGES-r. Check that the breakdown is correctly carried out for direct emissions. Check whether the tool allows other reporting formats, whether customised or standard.