Indirect GHG emissions: the standard sets the scope

Since the Grenelle 2 law of 2010, economic actors have been required to carry out a greenhouse gas emissions assessment (BEGES) every four years, accompanied by a voluntary action plan aimed at reducing them. This regulatory provision applies to companies with more than 500 employees, the State, regions, departments and public establishments for intermunicipal cooperation (EPCI) with more than 50,000 inhabitants, and other legal entities governed by public law employing more than 250 people (hospitals, etc.). However, until now, the exercise has only taken into account emissions from two areas: direct emissions, known as scope 1 , and that of emissions associated with the energy consumed during the production process, known as scope 2 . This excludes indirect emissions such as those from suppliers, which are certainly outside the company's responsibility, but which would not be generated if these suppliers were not part of the supply chain. Ultimately, this forgetfulness produced BEGES reports that were incomplete and not always representative of the company's actual impact on the climate.

Scope 3: the secret is in the standard

Since January 1, 2023, things have changed: a decree requires that the scope 3 , that of the famous indirect emissions. This is a welcome measure, but one that requires a thorough understanding of the methodology. Indeed, what should be included in indirect emissions? How should they be calculated? From whom should the data be obtained? Voluntary standards are valuable tools for answering these questions! In this case, the standard NF EN ISO 14064-1 specifies the scope within which emissions attributable to suppliers and subcontractors, packaging, employee travel, etc. should be classified. For example, it states that refrigerant gas leaks during the transport of refrigerated goods or the use of air conditioning should be included in indirect emissions. It also explains how to avoid double counting emissions in two different scopes.

This standard, developed in 2012 based on the GHG Protocol and updated in 2019, still needs to be expanded: AFNOR is currently working on defining avoided emissions, with a mandate from the International Organization for Standardization (ISO). On the same subject, a public inquiry is being launched in France on the theme of carbon neutrality, with the future voluntary ISO 14068 standard responsible for properly framing this definition.