Verification and validation of a Regulatory GHG Assessment
The consequences of global warming and the energy crisis demonstrate the need to reduce our GHG emissions as well as our dependence on fossil fuels.
Article 75 of Law No. 2010-788 of July 12, 2010 on the national commitment for the environment (ENE) established the principle of a generalization of greenhouse gas emission assessments (that is to say the BEGES-R) for:
Companies with more than 500 employees (250 in overseas departments)
Local authorities with more than 50,000 inhabitants
Public establishments with more than 250 agents
State services
These assessments are a diagnosis of greenhouse gas emissions over one year for a legal entity with the aim of identifying and mobilizing sources of emission reductions. As part of the preparation of the BEGES-R, a transition plan, listing the actions to reduce emissions, must be defined and published.
In addition, local authorities can integrate their BEGES-R into the Territorial Climate-Air-Energy Plan (PCAET) that covers them and thus be exempted from its publication on the dedicated ADEME platform.
Along the same lines, companies subject to the Declaration of Non-Financial Performance (DPEF) could be exempted from developing the transition plan if the corresponding information appears in that declaration. Today, the CSRD (European Directive on non-financial reporting in the area 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 legal entities, and every 3 years for the State, local authorities and other public legal entities. The BEGES-R must be published on the ADEME, French Public Agency for Ecological Transition platform.
The evaluation of the regulatory assessments is carried out by the Regional Directorates for the Environment, Planning and Housing (DREAL), based on the elements published on the platform mentioned above. Any additional submissions may be requested.
In the event of non-compliance being identified, the regional prefect gives formal notice to the obligated party to regularize its situation within a set period. If the deadline is not met, the prefect may order the payment of a fine. The law relating to the green industry strengthened the penalties imposed on companies in 2023. Now, the maximum penalty for failure to complete the BEGES-R is 50,000 euros, and 100,000 euros in case of repeat offense.
The evaluation of BEGES-R by the DREALs ensures their reliability and strengthens the credibility of their results. It also makes it possible to identify blocking points and improvements between two assessments of a legal entity.
This guide provides the guidelines to evaluate a BEGES-R.
This guide is compatible with the Method for carrying out greenhouse gas emission assessments in its version 5.
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