> For the complete documentation index, see [llms.txt](https://www.bilancarbone-evaluation.com/llms.txt). Markdown versions of documentation pages are available by appending `.md` to page URLs; this page is available as [Markdown](https://www.bilancarbone-evaluation.com/guide-devaluation-des-bilans-en/evaluation-issues/verification-et-validation-dun-bilan-ges-reglementaire.md). # Verification and validation of a Regulatory GHG Assessment The consequences of global warming and the energy crisis demonstrate **the need to reduce our greenhouse gas 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 a **generalization of greenhouse gas emission assessments** (that is to say the 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 employees * State services

Source: Freepik

These reports are a **greenhouse gas emissions assessment** over one year of a Legal entity in order to identify and mobilize the potential for reducing these emissions. As part of the preparation of the BEGES-R, a Transition Plan, listing the emissions reduction actions, must be defined and published. In addition, local authorities can integrate their BEGES-R into the Plan Climat Air Énergie Territoire (PCAET) that covers them and thus be exempt from its publication on the dedicated ADEME platform. In the same logic, companies subject to the Non-Financial Performance Reporting (DPEF) could be exempted from preparing the Transition Plan if the corresponding information is included in this Reporting. Today, the [CSRD](/guide-devaluation-des-bilans-en/resources/bibliographie.md#csrd-et-ordonnance-n-2023-1142-du-6-decembre-2023) (European directive on non-financial sustainability reporting) replaces the Non Financial Reporting Directive (NFRD) and thus the DPEF in France. BEGES-R is public and updated every 4 years for private legal entities, and every 3 years for the State, local authorities, and other public legal entities. BEGES-R must be published on the [ADEME, French Public Agency for Ecological Transition platform](/guide-devaluation-des-bilans-en/resources/bibliographie.md#plateforme-bilan-ges-de-lademe). The assessment of regulatory reports is carried out by the Regional Directorates for the Environment, Planning and Housing ([DREAL](/guide-devaluation-des-bilans-en/resources/glossaire.md#dreal)), based on the information published on the platform mentioned above. Additional submissions may be requested. In the event of **non-compliance** detected, the regional prefect formally requires the obligated entity to regularize its situation within a set period. If the deadline is not met, the prefect may order the payment of a fine. The Green Industry Act strengthened the penalties imposed on companies in 2023. From now on, the maximum penalty for failure to complete the BEGES-R is 50,000 euros, and 100,000 euros in the event of repeat offense. The assessment of BEGES-R by the DREAL ensures their **reliability** and strengthens the **credibility** of their results. It also makes it possible to identify bottlenecks and areas for improvement between two assessments of a Legal entity. This guide provides guidelines for **assess a BEGES-R**. This guide is compatible with the [Method for carrying out greenhouse gas emissions assessments in version 5](/guide-devaluation-des-bilans-en/resources/bibliographie.md#methode-pour-la-realisation-des-bilans-demissions-de-gaz-a-effet-de-serre-v5).