Decree No. 2022-982: since July 1, companies must weigh themselves and...start losing weight!
Since the beginning of July 2022, new regulatory constraints on reporting, definition and demonstration of the low-carbon path of companies have been imposed by a new decree with immediate application.
These new carbon footprint requirements considerably broaden the scope of emissions to be taken into account when drawing up the mandatory GHG footprint for companies and local authorities. Scope 3 indirect emissions (by far the most significant) must now be included: those arising from the operations and activities of the legal entity, as well as, where applicable, those linked to the use of the goods and services it produces. They must be identified and quantified in accordance with the methodology set out in article R. 229-49.
Reminder: until now, only scopes 1 and 2 were mandatory in the realization of a GHG assessment (also known as a carbon assessment®).
The low-carbon transition plan is finally becoming rigorous: attached to the balance sheet, pursuant to Article L. 229-25, it describes the actions implemented in the years following the previous balance sheet as well as the results obtained. It presents separately, for direct and indirect emissions, the actions and means that the legal entity plans to implement in the years leading up to its next report. It indicates the overall volume of greenhouse gas emission reductions expected for direct and indirect emissions.
Of course, for private legal entities not subject to the obligations defined in Article L. 225-102-1 of the French Commercial Code (large companies and local authorities), the indirect emissions to be taken into account are still limited to indirect emissions associated with the consumption of electricity, heat or steam required for the legal entity's activities.
- However, the obligation imposed on large companies and local authorities to reduce their emissions by integrating scope 3 will mean that they in turn will have to impose this precise measurement of scope 3 on all their subcontractors and suppliers, which will be decisive for their emission reduction action plan.
- It is therefore necessary for all companies, of all sizes, to take real action to measure, reduce and accurately report their GHG emissions in order to meet the new requirements of their customers, their "Carbon Competitiveness".
Beyond this regulatory aspect, this reporting action is also imperative in the perspective (within 2 or 3 years), to prepare companies for the implementation of a " carbon tax base " (transcription of the expansion of carbon quotas, and the implementation of a future carbon tax on imports decided in recent months) for all companies.
- It is on this that all these taxes and quota overruns will be calculated.
- Only a reduction in corporate GHG emissions will mitigate the cost of this new tax.
- The " carbon competitiveness" of companies is the new paradigm of their economic performance and their sustainability.