Chapter C: Commitment to significant action

Beyond the accounting phase of a Bilan Carbone®, the central phase of the approach revolves around using the results to develop and monitor a transition plan, fully embedding a carbon accounting exercise within a low-carbon transition approach.

As such, the audit will place significant emphasis on analysing the tool's features that enable users to build and steer their transition plan, through the definition of objectives, actions of all types, and the implementation of indicators.

The transition plan must aim to decarbonise the organisation's activities as much as possible by reducing its GHG emissions to the greatest extent. The organisation must approach its transition plan as a continuous improvement process, taking into account the benefits of multi-criteria approaches, as well as a means of reducing risks by capitalising on new opportunities linked to the low-carbon transition.