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 to the environment (ENE) established the principle of a widespread use of greenhouse gas emissions 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 staff

  • State services

Source: Freepik

These assessments are a diagnosis of greenhouse gas emissions over one year for a legal entity in order to identify and mobilize sources of reduction of these emissions. As part of preparing the BEGES-R, a transition plan listing emission reduction actions must be defined and published.

Furthermore, local authorities can integrate their BEGES-R into the Territorial Climate Air Energy Plan (PCAET) that covers them and thus be exempted from publishing it on the ADEME-dedicated platform.

Along the same lines, companies subject to the Non-Financial Performance Statement (DPEF) could be exempted from preparing the transition plan if the corresponding information appears in that statement. Today, the CSRD (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.

The evaluation of regulatory assessments is carried out by the Regional Directorates for the Environment, Development and Housing (DREAL), based on the items published on the platform mentioned above. Any additional submissions may be requested.

In case of non-compliance found, the regional prefect gives the obliged party formal notice to regularize its situation within a set period. If the deadline is not respected, the prefect may order the payment of a fine. The law on the green industry strengthened sanctions imposed on companies in 2023. From now on, the maximum penalty for failure to produce the BEGES-R is 50,000 euros, and 100,000 euros in case of repeat offense.

The assessment 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 to assess a BEGES-R.

This guide is compatible with the Method for conducting greenhouse gas emissions assessments, version 5.

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