4. Conclusion

Carbon accounting is still a relatively "young" field; young in terms of the methodologies used, the resources available, the structuring of the players...

Its evolution over the next few years will be interesting. Two strong trends are emerging, which we discussed in the last few paragraphs:

• a sector-based approach to the subject, which aims to specialize "CO ₂ analysis systems" in relation to a trade: building, transport, TNIC... ;

• a trend towards the dissemination of CO ₂ analyses in business processes to converge the analysis of organizations' activities with those of the products or services that are delivered and become elements of choice for eco-responsible citizens.

...