Ecological Transition

The Low Carbon Strategy provides guidelines for transforming the School's entire business model to transition to a low carbon, circular and sustainable economy. It aims to define a trajectory to reduce greenhouse gas emissions by 2030, in line with the Paris Agreement, and sets short to medium-term targets: carbon budgets. This goal will require major efforts and a deep transformation of business models. It's also an opportunity for Audencia to regain control of the school's various streams and provide a systemic vision of its relationships and various impacts (GHG and others) with its environment.

Low Carbon Strategy

The Low Carbon Strategy has been developed using the results of the "Climate Change" component of Audencia's Multicapital Accounting (LIFTS® methodology), whose methodology aims to implement on a corporate scale the vision of the "donut theory" developed by Kate Raworth. The Donut Theory proposes an economy that is "just and safe for humanity," which is what people need to meet the great challenges they face. As such, it provides a compass for the economy to enable human needs to be met within the limits of what the planet can provide.

For the carbon component, the multi-capital methodology involved attaching carbon impacts to each accounting entry, allowing the analysis of the school's greenhouse gas (GHG) emissions to be refined to ensure that the action cursor is placed in the right place.

42 %
reduction of GHG emissions by 2030
100 %
purchases of goods and services affected by an internal carbon price


Assemblée générale bas carbone

The Roadmap is the pre-implementation document for Audencia's Low Carbon Strategy. It aims to provide a framework for the various commitments associated with the strategy (target year, time horizon, etc.).

Consult the roadmap

Action plan and implementation

Also known as a "low carbon strategy," the action plan outlines the school's strategy for achieving its reduction goals.

This plan is organized around 5 themes (Organizational, Awareness, Procurement, Real Estate, Mobility and Digital) and includes 10 actions divided into 42 goals (about five goals per action), covering topics related to carbon impacting the school, such as procurement management, events and responsible food, but also around the themes of mobility, digital.

The goal of the low-carbon strategy is to engage the various departments and services in a positive dynamic.

Consult the action plan

Tracking of goal achievement can be analyzed in a single summary table:

Consult the summary

In addition, monitoring of the implementation of this action plan will be recorded in a document that will be regularly updated in line with the school's progress on the low carbon strategy:

Consult the implementation (forthcoming publication)

Sobriety plan

Student writing on a sheet of paper

The energy crisis requires an accelerated change in the way we operate towards a more sustainable society. In this context, Audencia has decided to do its part by voluntarily publishing a sobriety plan.

The MESRI recommends that grandes écoles set a target to reduce consumption by 10% in 2023 compared to 2019. Audencia's strategy is therefore based on this objective.

The sobriety plan becomes a complementary roadmap to the school's low-carbon strategy.

Consult the sobriety plan


Methodologie LIFTS

To operationalize these reduction targets, Audencia has begun experimenting with a multi-capital accounting system based on the LIFTS® Accounting Model (Limits and Foundations Towards Sustainability Accounting Model) methodology.

This allows the company to integrate its GHG performance into its management control system, so that the various departments can be held accountable for GHG emission reduction targets specific to their activities.

This tool allows the company to distribute the reduction target among the various stakeholders and to monitor performance in meeting the target. It also allows the analysis of the school's greenhouse gas (GHG) emissions to be refined to ensure that the action cursor is in the right place.

Consult the methodology (forthcoming publication)