Verification and Validation of a Regulatory GHG Assessment
The consequences of global warming and the energy crisis show the need to reduce our GHG emissions as well as our dependence on fossil fuels.
Article 75 of Law No. 2010-788 of 12 July 2010 on the national commitment to the environment (ENE) established the principle of the generalisation of greenhouse gas emissions reports (i.e. BEGES-R) for:
Companies with more than 500 employees (250 in the overseas departments)
Local authorities with more than 50,000 inhabitants
Public institutions with more than 250 staff
State services
These assessments are a diagnostic of greenhouse gas emissions over one year for a legal entity, with a view to identifying and mobilising the potential for reducing these emissions. As part of the preparation of the BEGES-R, a transition plan listing the emission reduction actions must be defined and published.
In addition, local authorities may integrate their BEGES-R into the Climate-Air-Energy Territorial Plan (PCAET) that covers them and thus be exempt from publishing it on the dedicated ADEME platform.
In the same logic, companies subject to the Non-Financial Performance Statement (DPEF) could be exempted from drawing up the transition plan if the corresponding information appears in this statement. Today, the CSRD (European Directive on non-financial reporting in the field of sustainable development) replaces the Non Financial Reporting Directive (NFRD) and therefore the DPEF in France.
The BEGES-R is public and updated every 4 years for private-law legal entities, and every 3 years for the State, local authorities and other public-law legal entities. The BEGES-R must be published on the ADEME platform.
The evaluation of regulatory reports is carried out by the Regional Directorates for the Environment, Planning and Housing (DREAL), based on the elements published on the platform mentioned above. Additional submissions may be requested.
In the event of non-compliance found, the regional prefect serves formal notice on the obligated party to regularise its situation within a set period. If the deadline is not met, the prefect may order payment of a fine. The law on green industry strengthened the penalties imposed on companies in 2023. From now on, the maximum penalty for failing to carry out the BEGES-R is 50,000 euros, and 100,000 euros in the event of a repeat offence.
The evaluation of BEGES-R by the DREALs guarantees their reliability and strengthens the credibility of their results. It also makes it possible to identify blocking points and areas for improvement between two assessments of a legal entity.
This guide provides the guidelines for evaluating a BEGES-R.
This guide is compatible with the Method for carrying out greenhouse gas emissions assessments in its version 5.
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