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What are the accounting principles of Bilan Carbon®?

The Bilan Carbone® method enables to evaluate greenhouse gas emissions caused by all the physical processes that are necessary for the existence of a human activity or organization. By “necessary physical process”, you should understand that the examined entity would not exist in its current form, or with its current contours, if the physical process in question was not possible.
One of the fundamental points of the method consists in putting on an equal footing:
  • Greenhouse gas emissions that take place directly within the entity;
  • Emissions that take place externally from the entity, but that are the counterpart of processes that are necessary to its existence in its current form.

These emissions are stated as a carbon equivalent or as a carbon dioxide equivalent, and can be entered directly into the account or, where applicable, estimated. In the case of an estimation, the quantity of greenhouse gas emitted is obtained by multiplying an activity datum by an emission factor. The uncertainty in this estimation is calculated by considering the uncertainties of the emission factor and the activity datum.

Source: Association Bilan Carbone® Back to all F.A.Q.