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 declaration?
For all of this information, refer to thedecree of January 25, 2016 relating to the IT platform for the transmission of greenhouse gas emission assessments.
"The legal entities referred to in 1° and 2° and other public law legal entities employing more than two hundred and fifty persons referred to in 3° of I of article L. 229-25 shall be required to enter 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 registered office or main establishment.
The local authorities referred to in 3° of I of article L. 229-25 shall be required to enter the following data in the IT 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 referred to in 3° of I of article L. 229-25 shall be required to enter 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 evaluation of the regulatory GHG assessment cannot be carried out.
Is the reporting year indicated in the assessment?
The reporting year is the year for which the activity data are collected to prepare the GHG emissions assessment; it must be stated in the assessment.
The base year is a fixed year which, except when necessary, remains the same from one GHG emissions assessment exercise to another but it can be recalculated and must be announced if applicable.
When preparing 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 of CO2 equivalent, indicated?
In order to be able to proceed to the review of a regulatory GHG assessment, the totality 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 of CO2 equivalent (tCO2e).
The magnitude criterion adopted, allowing the inclusion of all significant indirect emissions, is greater than 80% and the excluded indirect emission categories are justified
In order to be able to evaluate this in the next section in relation to the methodology, it will be important at this stage of the process to verify that the magnitude criterion adopted is at least equal to 80%, and that justifications for the choice of excluded indirect emission categories are included in the declaration.
The order of magnitude of indirect emissions is chosen by the legal entity according to the recommendations of the methodological guide : Primarily and complementarily using:
Activity data, emission factors and other useful information that are easily available
A preexisting assessment, subject to the absence of a substantial change in scope and activity
Official and recognized sources (sectoral guides, specialized literature, databases, and 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 reporting. It presents separately, for each category of emissions mentioned in 1° and 2° of article R. 229-47, the actions and means envisaged until the next assessment.
In order to be able 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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