[en] This document is the guide to understanding the second pillar of the NZI dashboard, also referred to as pillar B. Pillar B is aimed at quantifying a firm's positive impact on the greenhouse gas emissions of its ecosystem. It is composed of two major families: B2: how the company's solutions contribute to decarbonization, B3: the company's financial contribution to projects to reduce emissions outside its value chain. For the first family, this guide offers: 1) A general methodological framework for calculating and reporting avoided emissions generated by corporate solutions; 2) A toolbox containing: Detailed methodologies for calculating avoided emissions for three economic sectors: Mobility, Construction and Energy; Quantified applications for certain solutions in France: Avoidance Factors (FEv) to quickly estimate avoided emissions. Conceptual framework: avoided emissions are the difference between emissions in a reference situation and emissions in a situation with a decarbonizing solution. The emissions in these two situations depend on the context in which the solution is implemented: geography, client profiles, market segments, etc. - Choice of reference situation: two main types of reference situations have been identified; - the previous situation and the average of the market context. Net Zero Initiative describes a typology of contexts that enables the identification of a robust reference situation for a given context. - Timeframe: Avoided emissions are calculated for the entire lifespan of the solution sold by the company. It is possible to update the calculation annually by using the input data corresponding to the year of calculation. - Perimeter: The calculation of avoided emissions is done according to a life-cycle rationale: emissions from production, utilization, end of life, etc. have to be taken into account. - Evolution of emissions though time: The projected decarbonization of energy and other dynamic effects must be taken into account in the calculations. - Precision level of hypotheses: the calculation of avoided emissions may have varying levels of precision: specific to each solution sold, company average, or market average. The level of precision depends particularly on the type of solution and the availability of data. Covered in the present report: Mobility, Construction and Energy. The toolbox provides sector-specific methodological sheets on avoided emissions for each solution/context pair. For certain solutions, it also provides detailed methodological sheets and the first generation of Avoidance Factors (AFv) in France. The guide proposes a method for reporting additional avoided emissions generated by financing projects outside the company's value chain

[en] The Net Zero Initiative, led by Carbone 4 along with a dozen of pioneer companies and a high-level Scientific Committee, releases its guidelines for organizations to contribute to the global net-zero. The first document, the Net Zero Initiative reference framework, suggests adopting a common language to all the stakeholders willing to manage their climate action in a sincere, transparent and constructive way, with the aim of reaching net-zero emissions worldwide, while being consistent with the existing tools and methods. Now is the time for action; and to make a more efficient use of it, all the stakeholders need to agree on the same priorities, the same concepts, and the same time horizon. Since the only scientifically valid definition of net zero so far applies only to the planet, and possibly to state actors, the Net Zero Initiative has sought since its creation to think of the company not as an object that can be 'neutral' in itself, but as one that should contribute at the right level to the objective of global and national carbon neutrality. Consequently, the notion of a 'net zero' or 'neutral' company has been abandoned in favor of independent indicators that measure a company's climate performance against the global net zero requirement at any given time. The Net Zero Initiative framework can be seen as a generalization of the carbon footprint concept, since it integrates it (Pillar A) while enriching it with two additional indicators: the company's capacity to participate in the decarbonation of third parties (Pillar B), and its capacity to develop carbon removals (Pillar C). These three Pillars are strictly independent of each other and are not fungible. In 2020, the second season of the Net Zero Initiative wanted to explore two major issues: Measuring Pillar B (avoided emissions): what metrics and calculation rules should be applied to measure a company's ability to contribute to the decarbonation of its ecosystem? Setting objectives for Pillar C (carbon sinks): what is the right level of contribution to increasing carbon removals for a company? These two questions are developed in the 2020-2021 Final Report