Signature of a new decree for the assessment of greenhouse gas emissions

This development will lead organizations to have a more complete view of their climate footprint, in order to better target the most effective sources of emission reduction and to prioritize the actions to be taken.

The generalization and consolidation of real carbon accounting by organizations (companies, public administrations, communities, etc.) is an important step towards achieving our climate objectives. In France, the system of greenhouse gas emissions assessments (BEGES) is fully in line with this perspective and requires organizations to regularly produce and publish an assessment on a public platform.

Until now, only direct emissions and indirect emissions associated with the energy consumed ("scopes 1 and 2") had to be taken into account in the BEGES, which was not always representative of the impact real organizations on the climate. A decree signed by the Minister for Energy Transition on 1 July makes accounting and reporting of all significant indirect emissions mandatory, including so-called "Scope 3" emissions. This includes, for example, the emissions associated with the use of products sold by a company, or the commuting of employees. This change in regulations will lead organizations to have a complete view of their climate footprint. It echoes a proposal from the Citizens' Climate Convention and is consistent with the latest versions of international standards in this area.

The decree also brings simplification for companies by facilitating the publication of consolidated BEGES for groups of companies, in order to better take into account the operational reality of the production of their balance sheets.

Finally, the decree incorporates the changes made by the 2019 energy and climate law concerning the BEGES system, in particular with regard to the transition plan which must be more precise and detailed, and the amount of the sanction. revised upwards.

It is more than ever necessary for organizations to measure their climate impact and take concrete action to reduce it, while communicating transparently about their actions.

The BEGES system

The system of greenhouse gas emissions assessments (BEGES), governed by article L. 229-25 of the environment code, provides for the production of an emissions assessment and a management plan. voluntary action to reduce them every three or four years to:

• Legal persons under private law with more than 500 employees - The State, regions, departments, and EPCIs with more than 50 inhabitants
• Other legal entities governed by public law employing more than 250 people (hospitals, etc.)

All balance sheets are published on a public platform administered by ADEME.
A guide and several methodological resources are made available to stakeholders on this platform.