# Verification and validation of a Regulatory GHG Assessment The consequences of global warming and the energy crisis show **the need to reduce our GHG 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 **the generalisation of greenhouse gas emissions reports** (i.e. 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 staff * State services

Source: Freepik

These assessments are a **diagnostic of greenhouse gas emissions** over one year for a legal entity, with a view to identifying and mobilising the potential for reducing these emissions. As part of the preparation of the BEGES-R, a transition plan listing the emission reduction actions must be defined and published. In addition, local authorities may integrate their BEGES-R into the Climate-Air-Energy Territorial Plan (PCAET) that covers them and thus be exempt from publishing it on the dedicated ADEME platform. In the same logic, companies subject to the Non-Financial Performance Statement (DPEF) could be exempted from drawing up the transition plan if the corresponding information appears in this statement. Today, the [CSRD](https://www.bilancarbone-evaluation.com/guide-devaluation-des-bilans-en/resources/bibliography#csrd-et-ordonnance-n-2023-1142-du-6-decembre-2023) (European Directive on non-financial reporting in the field of sustainable development) replaces the Non Financial Reporting Directive (NFRD) and therefore the DPEF in France. The BEGES-R is public and updated every 4 years for private-law legal entities, and every 3 years for the State, local authorities and other public-law legal entities. The BEGES-R must be published on the [ADEME platform](https://www.bilancarbone-evaluation.com/guide-devaluation-des-bilans-en/resources/bibliography#plateforme-bilan-ges-de-lademe). The evaluation of regulatory reports is carried out by the Regional Directorates for the Environment, Planning and Housing ([DREAL](https://www.bilancarbone-evaluation.com/guide-devaluation-des-bilans-en/resources/glossary#dreal)), based on the elements published on the platform mentioned above. Additional submissions may be requested. In the event of **non-compliance** found, the regional prefect serves formal notice on the obligated party to regularise its situation within a set period. If the deadline is not met, the prefect may order payment of a fine. The law on green industry strengthened the penalties imposed on companies in 2023. From now on, the maximum penalty for failing to carry out the BEGES-R is 50,000 euros, and 100,000 euros in the event of a repeat offence. The evaluation of BEGES-R by the DREALs guarantees their **reliability** and strengthens the **credibility** of their results. It also makes it possible to identify blocking points and areas for improvement between two assessments of a legal entity. This guide provides the guidelines for **evaluating a BEGES-R**. This guide is compatible with the [Method for carrying out greenhouse gas emissions assessments in its version 5](https://www.bilancarbone-evaluation.com/guide-devaluation-des-bilans-en/resources/bibliography#methode-pour-la-realisation-des-bilans-demissions-de-gaz-a-effet-de-serre-v5).