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 theorder of 25 January 2016 relating to the information platform for the transmission of greenhouse gas emission assessments.
"The Legal entities mentioned in 1° and 2° and the other public-law Legal entities employing more than two hundred and fifty people mentioned in 3° of I of Article L. 229-25 must provide the following data mandatorily in the computer application:
the company name;
the number of employees;
the consolidation method;
the SIREN number;
the APE code;
the region in which they have their registered office or principal place of business.
The local authorities mentioned in 3° of I of Article L. 229-25 must provide the following data mandatorily in the computer application:
the type of local authority;
the name of the local authority;
the SIREN number;
the region to which the local authority belongs;
the number of inhabitants of the local authority.
The State services mentioned in 3° of I of Article L. 229-25 must provide the following data mandatorily in the computer 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:
their name
their position
their email address
The presence of this information in the assessment Reporting is a regulatory requirement. In the absence of this, the continuation of the evaluation of the Regulatory GHG Assessment cannot be carried out.
Is the Reporting year included 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 period to the next, but it can be recalculated and must be announced where 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 structural for verifying 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 Reporting?
The sources of emission factors must be provided, especially for specific emission factors, the Base Empreinte® being the regulatory reference.
Are direct and indirect GHG emissions, quantified separately by Category in tonnes equivalent CO2, indicated?
In order to be able to move on to checking a Regulatory GHG Assessment, all direct and indirect emissions of the Legal entity must be indicated, quantified separately by Category (and for each GHG for direct emissions) in tonnes equivalent CO2 (tCO2e).
The chosen materiality threshold, allowing all significant indirect emissions to be taken into account, is greater than 80%, and the excluded indirect emission categories are justified
In order to be able to assess this in the next part related to the methodology, it will be important at this stage of the process to check that the chosen materiality threshold is at least equal to 80%, and justifications for the choice of excluded indirect emission categories appear in the Reporting.
The order of magnitude of indirect emissions is chosen by the Legal entity according to the recommendations of the methodological guide : &#xNAN;By using, as a priority and in a complementary way:
Activity data, emission factors and other useful information readily available
A pre-existing assessment, provided there is no substantial change in scope and activity
Official and recognized sources (sector guides, specialized literature, databases, if necessary other resources, such as internal or external experts)
Does the Transition Plan, for direct and significant indirect emissions, appear in the Reporting?
A Transition Plan must appear in the Reporting. It presents separately, for each emissions Category mentioned in 1° and 2° of Article R. 229-47, the actions and means envisaged up to the next assessment.
In order to be able to move on to the evaluation of a Regulatory GHG Assessment, the Transition Plan must appear in the Reporting on the platform Greenhouse Gas (GHG) Inventory of ADEME, French Public Agency for Ecological Transition.
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