> 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/referentiels-de-conformite/chapitre-c-engagement-a-laction-significative.md).

# Chapitre C : Engagement à l'action significative

Au-delà de la phase de comptabilité d’un Bilan Carbone®, la phase centrale de la démarche s’articule sur l’utilisation des résultats pour élaborer et suivre un plan de transition, inscrivant pleinement un exercice de comptabilité carbone dans une démarche de transition bas carbone.

Ainsi, l’audit accordera une place importante à l’analyse des éléments de l’outil permettant aux utilisateurs de construire et de piloter leur plan de transition, à travers la définition d’objectif, d’action de tout type et de mise en place d’indicateur.

Le plan de transition doit viser à décarboner autant que possible l'activité de l'organisation en réduisant au maximum ses émissions de GES. L'organisation doit penser son plan de transition comme une approche d'amélioration continue en considérant les atouts des démarches multicritères, ainsi que comme un moyen de réduire les risques en profitant des opportunités nouvelles liées à la transition bas carbone.


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