- Environment - Sustainable development
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Company : every 4 years
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5 hour(s) - 4 months
Theoretical penalty(s) of non-compliance subject to the judge's discretion and, where applicable, to certain conditions
- 1500 € - 10000 € FineFailures to establish or transmit the carbon footprint
- 1 Damage to reputationRisk of inconsistency with company values - Environmental protection
Assessment of greenhouse gas (GHG) emissions
Scope of application
The following are required to draw up a carbon footprint (greenhouse gas emissions report - Bilan GES):
- Legal entities under private law employing more than 500 people;
- Legal persons governed by public law with more than 250 employees;
- In the overseas regions and departments, legal entities under private law employing more than 250 people;
- The State, the regions, the departments, the metropolises, the urban communities, the communities of agglomerations and the communes or communities of communes of more than 50,000 inhabitants as well as the other legal entities of public law employing more than 250 people.
More generally, and following the latest regulations, all companies, as well as investors and their asset managers, are encouraged to establish a carbon footprint for their non-financial reporting.
Description
The Bilan Carbone is an evaluation of the volume of GHG emissions produced by the activities carried out by the legal entity during a year.
The realization of a Bilan Carbone allows to identify the items that generate the most emissions and to implement actions to reduce them.
The emissions generated by the legal entity are calculated:
The realization of a Bilan Carbone allows to identify the items that generate the most emissions and to implement actions to reduce them.
The emissions generated by the legal entity are calculated:
- directly - scope 1 - what is emitted on its premises (gas, fuel, refrigerant gas, etc.)
- indirectly - scope 2 - what is emitted elsewhere, but necessary (electricity, heat, steam and cold networks, but also purchases of products and services, waste treatment, commuting, etc.)
Article 173 of the law on the energy transition for green growth requires companies, investors and their asset managers (provisions III, IV and VI) to publish information annually in their extra-financial reporting on how they take into account climate change risks and low-carbon transition objectives.
Note: from 1 January 2023, companies subject to the Extra-Financial Performance Declaration (EFPD) have to include scope 3 in the GHG balance sheet, i.e. include indirect emissions generated by activities upstream and downstream of the company's value creation process.
The companies concerned by the carbon footprint must insert their GHG footprint in the "climate change" sub-heading of the BDESE.
Frequency of the carbon assessment :
- every 4 years for companies ;
- every 3 years for government departments, local authorities and other public institutions.
Authority
Agence de l'environnement et de la maîtrise de l'énergie (Ademe)
Ministry of Energy Transition (Environment)
Responsible(s)
Legal representative of the legal person
