> 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-c-engagement-a-laction-significative/critere-c.1-definition-dobjectifs-de-reduction.md).

# Criterion C.1 - Definition of reduction targets

An organization's carbon footprint reduction targets must be established for a defined period (the time horizon of the transition plan), and linked to a "starting" year (often the year of the current Bilan Carbone®). These targets reflect the organization's level of ambition in addressing climate change.

The transition plan provides for intermediate milestones between two assessments, enabling regular adaptations of the plan if necessary (due to changes in activity, data collection, action monitoring, or any other unforeseen change).

The Bilan Carbone® method requires the definition of short- to long-term reduction targets depending on the maturity of the exercise, drawing on various reference targets, such as the SNBC and its sectoral frameworks in France, or the tools and frameworks proposed by Science Based Targets.

For certain fields of activity, or certain parts of an organization's activities, it may be relevant to use relative carbon intensity ratios to define meaningful and achievable targets. For example, a target could be defined using a ratio expressed in kgCO2e/€ of revenue excluding VAT for a service activity, or in kgCO2e/unit of output for a production activity.

#### 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 C.1 - Definition of Reduction Targets</strong></td></tr><tr><td><strong>Question</strong></td><td>Does the candidate tool allow the definition of relevant reduction targets for organizations while informing them of reference trajectories (SNBC, SBTI, etc.)? Does the candidate tool allow users to assess the relevance of the defined reduction targets?</td></tr><tr><td><strong>Answers</strong></td><td><ul><li><mark style="color:green;"><strong>Yes, the candidate tool allows the definition of reduction targets by comparing them to recognized reference trajectories (SNBC, SBTI, ACT, etc.)</strong></mark></li><li><mark style="color:green;"><strong>Yes, the candidate tool allows the definition of reduction targets while presenting recognized reference trajectories (SNBC, SBTI, ACT, etc.)</strong></mark></li><li><mark style="color:red;"><strong>Yes, the candidate tool allows the definition of reduction targets, but without presenting reference trajectories (SNBC, SBTI, ACT, etc.)</strong></mark></li><li><mark style="color:red;"><strong>No</strong></mark></li></ul></td></tr><tr><td><strong>Implementation guidance</strong></td><td><p>Analyse the tool's ability to allow the definition of a reduction target for the entire activity or by sub-section (customized, scope or emission category) of the activity.</p><p>Verify the presence of elements presenting official trajectories (e.g. SNBC) or recognized ones (e.g. SBTI and ACT).</p><p>Verify the tool's ability to support a consistency check of the defined reduction target by drawing on recognized tools, such as SBTs and the SNBC. This may include the presence of charts or tables from the SNBC or SBTI comparing the targeted trajectory with the reference trajectory.</p></td></tr></tbody></table>


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