Carbon regulations are changing!

TheArticle 173 of the Energy Transition for Green Growth Act strengthens and clarifies reporting requirements regarding greenhouse gas emissions. The decree concerning companies (listed companies, or companies with more than 500 employees and whose balance sheet total or revenue exceeds 100 M€) has just been published. It amends Article 225 of the Commercial Code.

This decree requires them to report significant direct and indirect greenhouse gas emissions generated as a result of the company's operations.

We welcome this requirement and its very straightforward wording, which will encourage companies that have not yet assessed their climate impact to examine their challenges and account for all of their direct and indirect emissions. This information will also be very useful to investors seeking to assess the carbon footprint of their portfolios.

Carbone 4 has developed methodologies to evaluate these significant items, which, of course, vary by industry and by company.

Changes Introduced by the Decree

The rules for implementing the decree:

As an expert in carbon accounting methodologies, Carbone 4 assists companies across all economic sectors in meeting the new regulatory requirements of Article 173 of the Energy Transition Act (LTE).

• What does the term “significant emissions” mean?
• How do significant emissions vary by industry?
• What are the benefits of reporting significant emissions?

Learn more by downloading our report

See also Alain Grandjean's interview for the AEF Regarding the publication of the climate reporting decree