The regulatory greenhouse gas emissions balance (commonly known as the “Mandatory Carbon Balance”) is a diagnosis of all the greenhouse gases emitted by the company concerned.
The aim of this assessment is to identify and mobilise the potential for reducing these emissions.
Regulatory framework for Carbon Footprint (GHG Footprint) Mandatory
The Mandatory GHG Balance is the result of article 75 of law no. 2010-788 of 12 July 2010 (known as the Grenelle II law).
Implementing decree no. 2011-829 of 11 July 2011 sets out the terms and conditions for its application.
The Law on Energy Transition for Green Growth of 17 August 2015 amended the text, in particular to harmonise the frequency and publication terms of the Mandatory GHG Balance with those of the Energy Audit.
Players involved and frequency of the review
It is compulsory for companies to carry out a GHG assessment:
- Companies with more than 500 employees (250 in the French overseas departments)
- Local authorities with more than 50,000 inhabitants
- Public establishments with more than 250 employees
Government departments
And this assessment must be carried out :
- Every 4 years for companies
- Every 3 years for local authorities, public establishments and government departments.
Scope and content of the regulatory GHG Balance
The GHG Balance must cover the following scope:
- Scope 1: direct emissions (energy combustion) from fixed and mobile sources
- Scope 2: indirect emissions associated with energy.
It is also recommended (but not mandatory) to cover Scope 3 of the Bilan Carbone :
- Scope 3: emissions from purchasing, fixed assets, inbound freight, employee travel, waste, etc.
It should be noted, however, that ADEME (the French Environment and Energy Management Agency) strongly recommends that a balance sheet covering all direct and indirect emissions (scopes 1 to 3) be drawn up from the outset. Indirect emissions generally represent almost 75% of the emissions of an activity.
Finally, a summary of the actions planned to reduce GHG emissions should be included with the report.
Distribution of the Report
In conclusion, it should be added that dissemination of the report is an integral part of the regulatory obligation.
In practical terms, it must be sent to ADEME via a dedicated IT platform.
