Calculation of carbon reduction targets (ACB)

The ACB method provides an approach to calculate the emissions budget while taking into account the specific needs of companies. Including the current reduction efforts and aims to give companies a more flexible reduction path.

The ACB method calculates a company's emissions budget by allocating part of the remaining national emissions budget on the basis of the company's individual needs. 

How is it calculated?

The carbon budget is calculated on the basis of the company's needs for its activities. The need is defined by the current national average of emissions for each specific activity. For example, for one kWh of energy, each company will receive the same emissions budget, regardless of its current emissions level. 

The only restriction on companies' reduction trajectory is the budget. Companies are therefore free to choose the reduction path that suits them best while still meeting the target. This leaves companies free to determine the most appropriate roadmap according to their investment possibilities or technological constraints.

What are its key advantages ?

• Companies with the same activities receive equal budgets
• Faire consideration of already implemented emissions reduction measures
• Consideration of a company's positive or negative growth
• Applicable to all types of company
• No specific reduction trajectory is imposed
• Benchmarking against the national average

How do you know where your business stands ?

One consequence of the development of this method is the calculation of average emission values for each category. A comparison of the company's actual data with these average values allows, for the first time, a precise benchmarking (by category) of the company's level of emissions.