[en] Carbon accounting is an instrumental tool for this task, enabling organizations to identify sources of GHG emissions and then reduce them. Once the emissions have been quantified an organization can communicate them as part of a reporting process, and draw up an action plan to address this issue. This action can pursue two complementary objectives: measures to reduce emissions, and measures to adapt to climate change in order to limit its consequences and negative effects. Bilan Carbone^R establishes a standard of excellence in GHG accounting; this tool is designed to compile an exhaustive inventory of GHG emitted by an organization, an event or a project. Bilan Carbone^R is also an environmental management tool, serving as a guide and supporting resource for organizations as they develop their climate and energy transition action. Bilan Carbone^R is specifically coordinated with the GHG management system SM-GES^R developed by ABC to ensure ongoing improvement through action plans. These guidelines outline the principles underpinning the method and the stages of implementation of the Bilan Carbone^R inventory. The tool is meant to be updated as carbon accounting progresses and evolves. Version 8 of Bilan Carbone^R introduces a flexible methodology, giving users a guide to excellence that will enable them to set up a process for continual progress and to develop a GHG emissions reporting system. This methodology enriches GHG accounting through a strategic analysis of the reporting organization and suggests best practices for action plans. Bilan Carbone^R tools have also evolved. A new utility for managing activity data makes it easier to document and monitor the organization's data. The master spreadsheet has been simplified and now includes export options for the CDP and the most recent version of ISO 14064-1:2017. New emission factor tabs make it easy to add custom factors, and a new action plan management utility enables users to develop and enrich their assessment and track their results