Prerequisites for the Regulatory GHG Assessment methodology
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 IT platform for the transmission of greenhouse gas emissions 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 obligatorily enter the following data in the computer application:
company name;
number of employees;
consolidation method;
SIREN number;
APE code;
the region in which they have their headquarters or principal establishment.
The local authorities mentioned in 3° of I of Article L. 229-25 must obligatorily enter the following data in the computer application:
type of local authority;
name of the local authority;
SIREN number;
the region to which the local authority belongs;
number of inhabitants of the local authority.
The State services mentioned in 3° of I of Article L. 229-25 must obligatorily enter the following data in the computer application:
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 report is a regulatory requirement. In its absence, the rest of the regulatory GHG assessment evaluation cannot be carried out.
Is the reporting year included in the assessment?
The reporting year is the year for which activity data are collected to produce 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 cycle to the next, but it may 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 it is essential for verifying certain criteria.
If yes: account taken of significant indirect emissions and transition plan carried out as part 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, Base Empreinte® which is the regulatory reference.
Are direct and indirect GHG emissions, quantified separately by category in tonnes of CO2 equivalent, indicated?
In order to move on to the control of 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 of CO2 equivalent (tCO2e).
The materiality threshold chosen, 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 section in relation to the methodology, it will be important at this stage of the approach to check that the selected materiality threshold is at least 80%, and that justifications for the choice of excluded indirect emission categories are included in the reporting.
The order of magnitude of indirect emissions is chosen by the legal entity according to the recommendations of the methodological guide : By using as a priority and in a complementary way:
Activity data, emission factors and other readily available useful information
An existing assessment, provided there has been no substantial change in scope and activity
Official and recognized sources (sector guides, specialist literature, databases, and if necessary other resources, such as internal or external experts)
Is the transition plan, for direct and significant indirect emissions, included in the reporting?
A transition plan must be included in the report. It presents separately, for each emission category mentioned in 1° and 2° of Article R. 229-47, the actions and means envisaged up to the next assessment.
In order to move on to the assessment of a regulatory GHG assessment, the transition plan must be included in the reporting on the platform ADEME Bilan GES platform.
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