I. The document discusses low-carbon strategies for companies and introduces the Association Bilan Carbone (ABC), which provides pragmatic solutions such as the Bilan Carbone and GHG Management System to help companies reduce greenhouse gas emissions and evaluate their energy vulnerability. II. The ABC was created in 2011 to manage and develop the Bilan Carbone methodology initially created by ADEME in 2004. It has a network of members across sectors and partners to support international development. III. The ABC is looking to continue expanding internationally and developing its solutions for new sectors and organizations to evaluate and reduce greenhouse gas emissions on a global scale.

1. ASSOCIATION BILAN CARBONE
Caline Jacono – CEO
- June 2014 -

2. PROPRIÉTÉ DE L’ABC – TOUTE UTILISATION DE CE SUPPORT SANS AUTORISATION EXPRESSE DE L’ABC EST STRICTEMENT INTERDITE.
SUMMARY
I. Low carbon strategy for companies
II. The Association Bilan Carbone (ABC)
III. International development of the ABC
IV. ABC : pragmatic solutions to reduce GHG
emissions
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3. PROPRIÉTÉ DE L’ABC – TOUTE UTILISATION DE CE SUPPORT SANS AUTORISATION EXPRESSE DE L’ABC EST STRICTEMENT INTERDITE.
SUMMARY
I. Low carbon strategy for companies
II. The Association Bilan Carbone (ABC)
III. International development of the ABC
IV. ABC : pragmatic solutions to reduce GHG
emissions
ASSOCIATION BILAN CARBONE
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4. PROPRIÉTÉ DE L’ABC – TOUTE UTILISATION DE CE SUPPORT SANS AUTORISATION EXPRESSE DE L’ABC EST STRICTEMENT INTERDITE.
I. LOW CARBON STRATEGY FOR COMPANIES
Companies have to face two topical issues :
Their dependence on fossil energy sources as a strategic issue
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(Source : BP Statistical Review, 2011)

5. PROPRIÉTÉ DE L’ABC – TOUTE UTILISATION DE CE SUPPORT SANS AUTORISATION EXPRESSE DE L’ABC EST STRICTEMENT INTERDITE.
I. LOW CARBON STRATEGY FOR COMPANIES
Their GHG emissions as an environmental responsibility
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(Source : IPCC, 2014: Summary for Policymakers, In: Climate Change 2014, Mitigation of Climate Change)
Non-OECD countries
account for a rising
share of emissions,
although 2035 per
capita levels are
only half of OECD;
the 2 °C ‘carbon
budget’ is being
spent much too
quickly

6. PROPRIÉTÉ DE L’ABC – TOUTE UTILISATION DE CE SUPPORT SANS AUTORISATION EXPRESSE DE L’ABC EST STRICTEMENT INTERDITE.
I. LOW CARBON STRATEGY FOR COMPANIES
Faced with global warming and depletion of fossil energy resources
organisations must evaluate and reduce their energy vulnerability to increase
their competitiveness and meet requirements in terms of responsibility to
society.
The ABC responds to these challenges proposing
methodological and pragmatic solutions
like Bilan Carbone® and GHG Management System.
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7. PROPRIÉTÉ DE L’ABC – TOUTE UTILISATION DE CE SUPPORT SANS AUTORISATION EXPRESSE DE L’ABC EST STRICTEMENT INTERDITE.
SUMMARY
I. Low carbon strategy for companies
II. The Association Bilan Carbone (ABC)
III. International development of the ABC
IV. ABC : pragmatic solutions to reduce GHG
emissions
ASSOCIATION BILAN CARBONE
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8. PROPRIÉTÉ DE L’ABC – TOUTE UTILISATION DE CE SUPPORT SANS AUTORISATION EXPRESSE DE L’ABC EST STRICTEMENT INTERDITE.
II. THE ASSOCIATION BILAN CARBONE
History
2004: Launch of the Bilan Carbone® by the ADEME (French
Governmental Agency for Environment and Energy)
2011: Creation of the Association Bilan Carbone
2011: Transfer of the Bilan Carbone® from the ADEME to the ABC
Members
The members of the ABC are distributed into 4 Committees
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Consulting and
Research
Public organizations
ans NGOs
Companies Local Authorities

9. PROPRIÉTÉ DE L’ABC – TOUTE UTILISATION DE CE SUPPORT SANS AUTORISATION EXPRESSE DE L’ABC EST STRICTEMENT INTERDITE.
II. THE ASSOCIATION BILAN CARBONE
ASSOCIATION BILAN CARBONE
Members of the ABC

10. PROPRIÉTÉ DE L’ABC – TOUTE UTILISATION DE CE SUPPORT SANS AUTORISATION EXPRESSE DE L’ABC EST STRICTEMENT INTERDITE.
II. THE ASSOCIATION BILAN CARBONE
Partners of the ABC
ORSE : observatory on the societal responsibility of companies
Greenflex – Ethicity : company that offers services in Sustainable
Development
ADEME : French Governmental Agency for Environment and Energy
Ministry of Ecology
Ministry of Sports
Association of French mayors (AMF)
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11. PROPRIÉTÉ DE L’ABC – TOUTE UTILISATION DE CE SUPPORT SANS AUTORISATION EXPRESSE DE L’ABC EST STRICTEMENT INTERDITE.
SUMMARY
I. Low carbon strategy for companies
II. The Association Bilan Carbone (ABC)
III. International development of the ABC
IV. ABC : pragmatic solutions to reduce GHG
emissions
ASSOCIATION BILAN CARBONE
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12. PROPRIÉTÉ DE L’ABC – TOUTE UTILISATION DE CE SUPPORT SANS AUTORISATION EXPRESSE DE L’ABC EST STRICTEMENT INTERDITE.
The Bilan Carbone® abroad : Development of the know-how
Germany : partnership with Reclay Group
All the tools Bilan Carbone® were traduced and adapted to the local context.
Mexico : partnership with the Instituto Huella de Carbono
The Bilan Carbone® will be available in a Spanish version adapted for
Mexico.
III. INTERNATIONAL DEVELOPMENT OF THE ABC
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13. PROPRIÉTÉ DE L’ABC – TOUTE UTILISATION DE CE SUPPORT SANS AUTORISATION EXPRESSE DE L’ABC EST STRICTEMENT INTERDITE.
III. INTERNATIONAL DEVELOPMENT OF THE ABC
University Network
Federate expertise to :
Increase sharing of savoir-faire
Make easier the access of innovations through the world
Make easier exchanges between companies, research sector and
universities
Project 2014 : Launch of a micro website
Hub for carbon approach
Support for scientific publications on carbon
Reference for students in the carbon field
New ideas for development of GHG Methodology (Bilan Carbone®…),
GHG-MS or other projects
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14. PROPRIÉTÉ DE L’ABC – TOUTE UTILISATION DE CE SUPPORT SANS AUTORISATION EXPRESSE DE L’ABC EST STRICTEMENT INTERDITE.
III. INTERNATIONAL DEVELOPMENT OF THE ABC
University Network
14ASSOCIATION BILAN CARBONE
Université Pays
Université de Bruxelles Belgium
HEC Montréal Canada
University of Toronto Canada
Fudan University China
Peking University China
University of Tsinghua China
Autonomous University Barcelona Spain
ENSIL France
IAE Bordeaux 4 France
INSA Toulouse France
Institut Polytechnique Toulouse France
Polytechnique France
Université de Poitiers France
Indira Gandhi Institute of Development Research India
Université de Vrije Amsterdam Netherlands
Cranfield University United Kingdom
KTH Sweden
Asian Institute of Technology Siam
Berkeley USA
MIT USA
University of San Fransisco USA

15. PROPRIÉTÉ DE L’ABC – TOUTE UTILISATION DE CE SUPPORT SANS AUTORISATION EXPRESSE DE L’ABC EST STRICTEMENT INTERDITE.
III. INTERNATIONAL DEVELOPMENT OF THE ABC
Efficient solution, the Bilan Carbone® is used like national method in Tunisia,
Morocco and south east Asia.
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16. PROPRIÉTÉ DE L’ABC – TOUTE UTILISATION DE CE SUPPORT SANS AUTORISATION EXPRESSE DE L’ABC EST STRICTEMENT INTERDITE.
SUMMARY
I. Low carbon strategy for companies
II. The Association Bilan Carbone (ABC)
III. International development of the ABC
IV. ABC : pragmatic solutions to reduce GHG
emissions
1. The Bilan Carbone®
2. The GHG Management System
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17. PROPRIÉTÉ DE L’ABC – TOUTE UTILISATION DE CE SUPPORT SANS AUTORISATION EXPRESSE DE L’ABC EST STRICTEMENT INTERDITE.
IV. 1. THE BILAN CARBONE® - DESCRIPTION
The Bilan Carbone® is the first method used in France.
It consists of 6 key steps:
1) Develop awareness of the greenhouse effect;
2) Define the scope of study;
3) Gather data;
4) Process and analyze the results;
5) Establish a plan of actions for reductions;
6) Implement the plan.
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18. PROPRIÉTÉ DE L’ABC – TOUTE UTILISATION DE CE SUPPORT SANS AUTORISATION EXPRESSE DE L’ABC EST STRICTEMENT INTERDITE.
IV. 1. THE BILAN CARBONE® - OBJECTIVES
In the area of GHG emission management solutions, the Bilan
Carbone® is distinguished by its operational and strategic nature
and its alignment with the economic needs of organisations:
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PRAGMATIC AND OPERATIONAL
APPROACH
GLOBAL ASSESSMENT
ECONOMIC AND STRATEGIC
SIMULATION
Open and transparent calculation
tools are available to you to
analyse the data gathered (energy
bills, quantity of materials
purchased, mileage covered, etc.)
as effectively as possible and
enable you to evaluate GHG
emissions item by item.
All GHG emissions linked to
the functioning of your
organisation are taken into
account. With the widest
possible scope studied, you
have numerous possibilities in
terms of emission reduction
actions.
A specific module measures
the vulnerability of your
organisation to fluctuations in
energy prices and taxes on
GHG emissions. You thus
have the keys to anticipate
any economic or regulatory
change.

19. PROPRIÉTÉ DE L’ABC – TOUTE UTILISATION DE CE SUPPORT SANS AUTORISATION EXPRESSE DE L’ABC EST STRICTEMENT INTERDITE.
II.1. THE BILAN CARBONE® - SPECIFICITIES
GHG Protocol / ISO 14069 Bilan Carbone®
Steps of the
method
Definition of the scope of the study
Accounting of GHG emissions
Awareness of the climate and energy challenges
Definition of the scope of the study
Accounting of GHG emissions
Construction of the action plan
Implementation of the action plan
Soon: a standard and tools for a GHG emissions
Management System (GHG-MS)
GHG considered
Kyoto Protocol (CO2, CH4, N2O, SF6, HFC, PFC) Kyoto Protocol (CO2, CH4, N2O, SF6, HFC, PFC)
Other GHG: CFC, stratospheric H2O, …
Scopes
considered
Scope 1
Scope 2
Scope 3 (optional)
Scope 1
Scope 2
Scope 3
Tools associated
Version 7.1 of the accounting tool
Tool for economic analysis of the GHG emissions
Quality assurance
Few guidances in the standard 8 years of development and diffusion
7 000 persons trained
500 consulting companies
Quality policy by the ABC
Soon: the certification of Bilan Carbone® undertaken
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20. PROPRIÉTÉ DE L’ABC – TOUTE UTILISATION DE CE SUPPORT SANS AUTORISATION EXPRESSE DE L’ABC EST STRICTEMENT INTERDITE.
Foreseen projects 2014
1. Finance
Since January 2014, ABC is developing a methodological guide GHG
emissions in the financial sector with several partners :
In September 2014, ABC will launch a taskforce about drawing savings
towards low carbon projects
2. Labellization
September 2014 : launch of a standard to certify that the tools are in
compliance with the Bilan Carbone® methodology.
IV. THE BILAN CARBONE®
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21. PROPRIÉTÉ DE L’ABC – TOUTE UTILISATION DE CE SUPPORT SANS AUTORISATION EXPRESSE DE L’ABC EST STRICTEMENT INTERDITE.
SUMMARY
I. Low carbon strategy for companies
II. The Association Bilan Carbone (ABC)
III. International development of the ABC
IV. ABC : pragmatic solutions to reduce GHG
emissions
1. The Bilan Carbone®
2. The GHG Management System
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22. PROPRIÉTÉ DE L’ABC – TOUTE UTILISATION DE CE SUPPORT SANS AUTORISATION EXPRESSE DE L’ABC EST STRICTEMENT INTERDITE.
The GHG-MS has been developed according to the following key principles:
Compatibility and complementarity with other Management Systems (ISO
14001, ISO 9001, ISO 50 0001) and existing regulatory frameworks (Art. 75, etc.);
Continuous improvement (PDCA - Reference used in Management Systems);
Operationality, in keeping with the philosophy of the Bilan Carbone®;
International dimension.
II.2. THE GHG SYSTEM MANAGEMENT (GHG-MS) -
DESCRIPTION
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23. PROPRIÉTÉ DE L’ABC – TOUTE UTILISATION DE CE SUPPORT SANS AUTORISATION EXPRESSE DE L’ABC EST STRICTEMENT INTERDITE.
SM-GES testers
II.2. THE GHG SYSTEM MANAGEMENT (GHG-MS) -
DESCRIPTION
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24. PROPRIÉTÉ DE L’ABC – TOUTE UTILISATION DE CE SUPPORT SANS AUTORISATION EXPRESSE DE L’ABC EST STRICTEMENT INTERDITE.
GHG-MS
II.2. THE GHG SYSTEM MANAGEMENT (GHG-MS) -
DESCRIPTION
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KEY STEPS
Management
Strategy
Accounting
Action Plan of GHG
Reduction
Monitoring
Intern Audit
Material
Documentation Communication
Awareness
Training
Skills
Analysis

25. PROPRIÉTÉ DE L’ABC – TOUTE UTILISATION DE CE SUPPORT SANS AUTORISATION EXPRESSE DE L’ABC EST STRICTEMENT INTERDITE.
The GHG-MS was developed by the ABC in link with the need to
switch from carbon account to carbon management .
Management enables organizations to use the GHG account to
reduce their carbon footprint through the definition of an action
plan.
It is a supportive referential in managing risks associated with
GHG emissions and energy vulnerability and a key lever for
innovation to become competitive and attractive in the long term.
II.2. THE GHG SYSTEM MANAGEMENT (GHG-MS) -
OBJECTIVES
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26. PROPRIÉTÉ DE L’ABC – TOUTE UTILISATION DE CE SUPPORT SANS AUTORISATION EXPRESSE DE L’ABC EST STRICTEMENT INTERDITE.
II.2. THE GHG SYSTEM MANAGEMENT (GHG-MS)
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Foreseen 2014
End of the GHG-MS test begun since October 2013
After the test period, a working group will study the required improvement of
the GHG-MS.
Publication of a new version of GHG-MS
Adaptation of the GHG-MS to local authorities
New working group to adapt the GHG-MS to local authorities
Publication of a certification standard

27. PROPRIÉTÉ DE L’ABC – TOUTE UTILISATION DE CE SUPPORT SANS AUTORISATION EXPRESSE DE L’ABC EST STRICTEMENT INTERDITE.
The ABC’s methodology and its tools enable any organization to
account its energy vulnerability.
Our goal is to develop those methodologies in Germany because
Germany is a European key player
in the evolution of carbon issues…
With your support!
CONCLUSION
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28. ASSOCIATION BILAN CARBONE
41 rue de Beauregard, 75002 Paris, France
http://www.associationbilancarbone.fr
contact@associationbilancarbone.fr
+33 (0)9 81 10 47 93