Better understanding of direct and indirect emissions
Discover the mapping of scopes 1, 2 and 3 according to the GHG protocol
It is mandatory for certain types of company, local authority, public establishment and State service to draw up a greenhouse gas (GHG) emissions inventory, under the terms of the Grenelle II Act of 12 July 2010.
The objective of this GHG Emissions Inventory is to establish an appraisal of the direct and indirect emissions of public and private players across all types of sectors of activity, in order to identify actions to reduce these emissions.
The carbon footprint report makes it possible to identify and then calculate the total amount and distribution of greenhouse gas emissions in an organisation.
It must be carried out in accordance with the approved rules and methods (in France these are laid down by Ademe, the French Environment and Energy Management Agency) and enables companies:
The statutory greenhouse gas emissions inventory (Bilan GES – GHG inventory), also known as the mandatory carbon report, is based on Article 75 of Act 2010-788 of 12 July 2010, known as the Grenelle II Act.
In the decree implementing the statutory GHG report, the obligations it contains cover emissions from:
It is recommended but not mandatory to take into account Scope 3 of the Carbon report:
However, it is strongly recommended to draw up a complete carbon report covering all 3 scopes, i.e. all direct and indirect emissions, as approximately 75% of an activity’s emissions are represented by Scope 3 emissions.
Let us also add that reduction actions should be included in this assessment.
Better understanding of direct and indirect emissions
See the mapping of scopes 1, 2 and 3 based on the GHG protocol.
Discover the mapping of scopes 1, 2 and 3 according to the GHG protocol
Since June 2011, under the Grenelle II Law of 12 July 2010, a method has been required for organisations falling within the act’s remit to draw up their inventory:
This is the statutory method required by Article 75 of the Grenelle II Law, which covers, in addition to Scopes 1 and 2, activities related to upstream and downstream activities (Scope 3) since the introduction of Decree no. 2016-1138 of 19 August 2016 relating to environmental information to be included in the company’s annual report.
PENALTIES: Since the introduction of the law n° 2019-1147 of November 8, 2019 relating to energy and the climate, failure to produce or publish the GHG emissions inventory may be sanctioned by a fine of up to €10,000 to a maximum €20,000 if a repeat offence is committed.
We should also note the structure for standardised calculation of a carbon inventory in tendering procedures :
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GCI offers a set of calculators which will enable a company to carry out its own calculations and reports that can be compared with third party data for each Scopes.
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