Since 21 August 20161 , companies falling under article 225 of the Commercial Code must report their significant emissions of greenhouse gases (GHG) through their value chain. In the enabling decree for this law, particular stress was placed on the specific emissions category ”emissions associated with the use of a company’s products”.
This emissions item raises a number of methodological questions, especially concerning the scope of the emissions to be taken into account. With this publication, Carbone 4 seeks to share its expertise by shedding some light on this critically important issue.
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