Prerequisites for the Regulatory GHG Assessment method
Are the regulatory information concerning the identification of the legal entity that carried out its assessment included in the reporting?
For all of this information, refer to thedecree of 25 January 2016 relating to the IT platform for the transmission of greenhouse gas emissions assessments.
"The legal entities referred to in 1° and 2° and other public law legal entities employing more than two hundred and fifty people referred to in 3° of I of article L. 229-25 are required to provide the following data in the IT application:
the company name;
the number of employees;
the consolidation method;
the SIREN number;
the APE code;
the region in which they have their head office or main establishment.
The local authorities referred to in 3° of I of article L. 229-25 are required to provide the following data in the IT application:
the type of authority;
the name of the authority;
the SIREN number;
the region to which the authority belongs;
the number of inhabitants of the authority.
The State services referred to in 3° of I of article L. 229-25 are required to provide the following data in the IT application:
the name of the State service;
the region to which the State service belongs."
Are the contact details of the person responsible for the GHG emissions assessment provided?
Expected are:
their name
their position
their email
The presence of this information in the assessment declaration is a regulatory requirement. In its absence, the remainder of the regulatory GHG assessment evaluation cannot be carried out.
Is the reporting year indicated in the assessment?
The reporting year is the year over which activity data are collected to prepare the GHG emissions assessment; it must appear in the assessment.
The base year is a fixed year which, unless necessary, remains the same from one GHG emissions assessment exercise to another but it may be recalculated and must be announced when applicable.
When carrying out its first assessment, the legal entity may use its first reporting year as the base year.
Is the private law legal entity subject to the DPEF or CSRD?
This information is not blocking but is structuring for the verification of certain criteria.
If yes: consideration of significant indirect emissions and transition plan carried out within the framework of the CSRD
If no: significant indirect emissions may be limited to emissions associated with the consumption of electricity, heat or steam necessary for the activities of the obligated legal entity.
Are the list of emission factors and their sources included in the declaration?
The sources of emission factors must be provided, especially for specific emission factors, the Base Empreinte® being the regulatory reference.
Are the direct and indirect GHG emissions, quantified separately by category in tonnes CO2 equivalent, indicated?
In order to move to the control of a regulatory GHG assessment, all of the legal entity's direct and indirect emissions must be indicated, quantified separately by category (and for each GHG for direct emissions) in tonnes CO2 equivalent (tCO2e).
The magnitude criterion chosen, allowing consideration of all significant indirect emissions, is greater than 80% and the excluded indirect emission categories are justified
In order to be able to assess this in the following section related to the methodology, it will be important at this stage of the process to verify that the magnitude criterion chosen is at least equal to 80%, and that justifications for the choice of excluded indirect emission categories appear in the declaration.
The order of magnitude of the indirect emissions is chosen by the legal entity according to the recommendations of the methodological guide : By prioritizing and complementarily using:
Activity data, emission factors and other useful readily available information
A pre-existing assessment, subject to no substantial change in boundary and activity
Official and recognized sources (sector guides, specialized literature, databases, if necessary other resources such as internal or external experts)
Is the transition plan, for significant direct and indirect emissions, included in the declaration?
A transition plan must be included in the results presentation. It presents separately, for each emission category mentioned in 1° and 2° of article R. 229-47, the actions and means envisaged until the next assessment.
In order to proceed to the evaluation of a regulatory GHG assessment, the transition plan must be included in the declaration on the platform ADEME GHG Assessment.
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