Why do companies carry out a GHG assessment?

The greenhouse gas balance sheet is much more than a simple exercise in calculating greenhouse gas emissions. It is a genuine strategic tool for organizations wishing to improve their carbon footprint, meet market requirements or anticipate regulatory changes. Depending on the sector, the motivations of organizations can be very varied: some seek to identify effective levers for action, others wish to obtain a certification such as Ecovadis, comply withAdeme obligations, or differentiate themselves from the competition in the context of a call for tenders.

💡Identify effective action levers to reduce carbon impact

Some companies already have a strategy for reducing their carbon footprint even before carrying out a GHG assessment. In such cases, they may wish to deepen their analysis to identify the most significant emissions scopes and integrate a targeted action plan.

The Schmidt Group is a case in point. The company had already integrated several CSR initiatives and wanted to go further by structuring its efforts. Thanks to its GHG assessment, it was able to better understand the breakdown of its emissions, particularly in terms of scopes 1, 2 and 3, and focus its efforts on reducing energy consumption and optimizing its purchasing.

With this in mind, accurate information is essential. A better understanding ofemissions flows enables us to optimize reduction strategies, in particular by working on decarbonizing purchasing and improving results linked to products and services.

✅ Strengthen your CSR strategy with certification (e.g. Ecovadis, ISO 14064)

Obtaining certification is another key motivation for many companies. Labels such as Ecovadis or ISO standards (notably ISO 14064 on carbon footprinting) require a detailed analysis of emissions and a concrete commitment to reducing them.

A greenhouse gas balance sheet provides an accurate snapshot of the current situation and helps structure a credible low-carbon approach. This can be a major asset in improving market positioning and meeting the expectations of customers and partners in terms of environmental commitment.

⚖️ Meeting competitive and regulatory requirements

‼️Sedifferentiate in a call for tenders

More and more calls for tender are demanding concrete commitments to reduce GHG emissions. Major companies and principals are now asking their suppliers and partners to measure and limit their carbon impact, particularly in terms of scopes 1, 2 and 3.

The case ofASO (Amaury Sport Organisation) is revealing: by carrying out its GHG assessment, ASO has been able to structure its environmental commitment and strengthen its credibility in the eyes of its stakeholders. Thanks to this approach, the organization has not only improved its image, but also optimized its processes to offer more responsible events that meet the expectations of customers and investors.

✳️Secomply withegulatory obligations

In France, regulations are imposing more and more constraints on companies in terms of their GHG balance sheets. The tertiary sector decree, the French Climate & Resilience Act and the European Union's CSRD (Corporate Sustainability Reporting Directive) require greater transparency on emissions and the initiatives put in place to reduce them.

As a reference authority,Ademe provides precise methodologies to guide organizations in this process. A greenhouse gas balance sheet thus becomes an indispensable tool for anticipating these changes and avoiding possible sanctions or restrictions on access to markets.

💚Strengthen your communication and brand image

Some companies carry out a GHG balance sheet as part of a drive for transparency and to highlight their environmental commitment. At a time when consumers and partners are attaching increasing importance to social and environmental responsibility, communicating about emissions and initiatives to reduce them can be a major asset.

The French Badminton Federation (FFBaD) is a good example of this dynamic. In carrying out its carbon footprint, the federation not only measured the environmentalimpact of its activities, but also used the results to raise awareness among its members and promote an eco-responsible approach. Such an initiative enhances the credibility of a brand or institution, and is part of a positive communications approach.

The main sources of greenhouse gas emissions within a company

A greenhouse gas balance sheet is based on the identification and evaluation of the greenhouse gas emissions generated by a company. These emissions are classified into three categories, called scopes, according to the methodology defined by the IPCC and adopted by Ademe. This classification makes it possible to structure the analysis and target efforts more effectively.

⚡️ Scope 2: indirect emissions linked to energy consumption

Scope 2 covers indirect emissions generated by the production of electricity, heat or steam purchased and consumed by thecompany. It mainly comprises :

• Emissions linked to electricity consumption in buildings (offices, factories, warehouses)
• Energy purchased for heating and cooling

A good example is the tertiary sector, where optimizing office electricity consumption can represent a major lever for reducing emissions. Initiatives such as improving thermal insulation, installing LED lighting or using renewable resource suppliers can significantly reducecarbon impact.

🔍 Scope 3: non-energy indirect emissions, often in the majority

Scope 3 encompasses all indirect emissions not included in scopes 1 and 2, but which are linked to thecompany's activities. These emissions are often the most significant, sometimes accounting for over 95% of an organization's greenhouse gas footprint. They include

• Purchases of goods and services
• Transporting goods and employees
• Use of products sold
• Waste treatment
• Employees' commuting to and from work

In the case of the Schmidt Group, the analysis of scope 3 highlighted the significant impact of the raw materials used in the manufacture of furniture, notably wood and laminated panels. Emissions from this scope accounted for 99.4% of the company's total emissions. In response to this finding, Schmidt has initiated a transformation of its supply chain, giving priority to eco-designed and certified materials.

Forevent companies, scope 3 is particularly decisive, as it includes participant travel, logistics and post-event waste management. TheASO example shows that the integration of low-carbon strategies, such as the development of car-sharing or the use of recycled materials, can reduce an event's environmental footprint.

The hospital sector also faces challenges linked to scope 3, particularly in terms of purchasing (drugs, medical equipment), hospital waste management and water consumption. By taking better account of these indirect emissions, healthcare establishments can structure their low-carbon strategy and optimize their GHG footprint.

Key stages in producing a reliable, compliant GHG report

Performing a GHG balance enables organizations to accurately measure their greenhouse gas emissions, identify the most significant emission sources and implement measures to reduce them. To guarantee the reliability and conformity of the Bilan GES, it is essential to follow a rigorous methodology aligned with the standards established by Ademe, ISO 14064, the GHG Protocol, and current French and international regulations.

📊 Data collection and structuring

The first stage of a GHG Balance consists in gathering and structuring the data needed to quantify emissions across the three scopes. These indicators include :

• Consumption ofcompany resources (electricity, gas, fuel oil, etc.)
• Use of raw materials and products
• Commuting to and from work
• Logistics and transport flows
• Emissions from waste and recycling
• Purchases of goods and services
• The end-of-life of sold products

The Schmidt Group, for example, carried out a detailed GHG assessment, revealing that 99.4% of its emissions came from Scope 3, mainly from the materials used in the manufacture of its furniture. This analysis enabled the company to steer its carbon reduction strategy by optimizing eco-design and selecting certified materials.

To guarantee the accuracy of the data, it is essential to adopt a standardized approach.ISO 14064 and the GHG Protocol provide methodological frameworks enabling companies to rigorously structure and verify their greenhouse gas footprint.Ademe, for its part, offers emission factors for converting activity data into tons of CO₂e, thus ensuring a consistent, standardized assessment.

💯Calculating emissions and analyzing results

Once the information has been collected, the next step is to calculate emissions using the emission coefficients provided byAdeme or other international benchmarks. The analysis must be carried out for each category of emissions in order to determine thecompany's overall carbon footprint.

At this stage, we recommend :

• Distinguishing emissions by scope (Scope 1, 2 and 3)
• Identify the most significant emission sources
• Compare results with previous years' indicators
• Assessing the impact of strategic decisions on emissions

In the case of the Schmidt Group, the GHG assessment analysis has enabled us to target priority actions on materials and the supply chain. Other companies, such as those in the construction orevents sectors, also carry out detailed analyses to guide their carbon reduction efforts.

📉 Drawing up an action plan to reduce emissions

Once the emissions have been assessed, the next step is to integrate an approach tailored to thecompany 's specific characteristics and objectives. This strategy must include :

• Energy efficiency measures (optimizing electricity and gas consumption, improving building insulation)
• Purchasing actions (choice of low-carbon suppliers, eco-designed materials, short supply chains)
• Transport optimization (greener logistics, reduced travel, telecommuting)
• Waste reduction and recycling
• Monitoring progress through precise indicators

The Schmidt Group, for example, has chosen to favor suppliers of eco-designed materials and integrated solutions to limit the impact of its supply chain. Other companies, notably in the hospital sector, are turning to responsible purchasing and circular economy solutions to reduce their carbon footprint.

📨 Verification and communication of results

Once the GHG assessment and the approach have been established, it is essential to monitor and regularly update the indicators to measure the evolution of emissions and the effectiveness of the measures taken. Transparency is also a key factor in promoting the efforts made to stakeholders (customers, investors, partners, institutions).

In particular, organizations can :

• Publish their GHG balance sheet in a CSR or extra-financial report
• Obtain environmental certifications (ISO 14064, Label Bas Carbone)
• A carbon-neutral approach in line with the Paris Agreement

Carrying out a GHG assessment is not an end in itself, but the beginning of a transformation towards a more responsible and resilient business. By identifying their greenhouse gas emissions, companies obtain precise data that enables them to structure an effective carbon reduction plan, tailored to their sector and their challenges.

The motivations behind this approach are diverse: some companies are committed to structuring their CSR strategy, meeting regulatory obligations, strengthening their market position or even improving their image in the eyes of their stakeholders. But beyond external requirements, this work brings real added value by optimizing resource consumption, reducing costs and anticipating changes in customer and investor expectations.

Thanks to recognized methodologies and the support of expert solutions such as those offered by GCI, companies can go beyond simple emissions analysis to integrate a genuine low-carbon transition approach. Drawing on benchmarks such as ISO 14064 and the Paris Agreement, they can transform their commitment into concrete initiatives, thereby contributing to a more sustainable and competitive business model.

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