3. So what can we do?

3.1 From balance sheet to management

As we stated earlier in this document, measurement is not the most important issue, due to the inherent imprecision of evaluation methods and the impossibility of comparing, let alone benchmarking, different organizations.

The added value of carbon accounting lies in the opportunity it offers to set up a genuine management system for the environmental impact of activities. A system that must be based on a systematic approach and anchored in a continuous improvement process.