Measuring greenhouse gas (GHG) emissions is no longer an option. The Bilan d'Émissions de Gaz à Effet de Serre (BEGES) has become a must for many companies in France. It is part of a European carbon tax and CSR approach aimed at reducing the environmental impact of economic activities.
But why this obligation? How does the carbon footprint work? What is at stake for companies, and how can it be carried out effectively? This guide provides practical answers to help you anticipate regulatory changes and optimize your climate strategy.
The carbon footprint, also known as the BEGES, is a diagnostic tool used to assess a company's carbon footprint over a given period. It takes into account direct and indirect greenhouse gas emissions, divided into three categories called scopes.
The objective of the BEGES is clear:
- Accurately measure the carbon impact of its activities.
- Identify major sources of emissions to reduce them effectively.
- Anticipate regulatory obligations, particularly in the context of the EU carbon tax (MACF/CBAM).
- Promote its CSR commitment to partners, customers and investors.
Since 2023, the BEGES has been an obligation for certain companies, and failure to comply can result in substantial financial penalties.
French regulations require companies with over 500 employees in mainland France and 250 employees in overseas territories to produce a BEGES every four years. Starting in 2024, failure to comply with this obligation could result in a fine of up to €50,000 , or €100,000 in the event of a repeat offence.
Why such a constraint?
- Limiting global warming: France and the European Union want to achieve carbon neutrality by 2050.
- Prepare companies for the European carbon tax (CBAM): from 2026, importers of carbon-intensive products will have to pay for MACF certificates based on their emissions.
- Encouraging a CSR approach: Drawing up a simplified carbon balance sheet becomes a strategic lever for meeting the new expectations of consumers and investors.
In short, the BEGES is not just a regulatory constraint: it's an opportunity to optimize costs, anticipate future carbon taxes and reinforce your image as a responsible company.
A well-structured carbon footprint is based on an analysis of the three scopes defined by the IPCC:
This includes all emissions generated directly by the company, such as :
- The use of fuel for vehicles and machinery.
- Emissions from boilers and generators.
- Refrigerant gas leaks.
These are the emissions generated by the production of purchased energy (electricity, heat, steam). For example, if a company buys its electricity from a supplier using coal, its carbon footprint will be higher than with a renewable source.
Scope 3 accounts for 80% of a company's carbon footprint! It covers :
- Purchases of raw materials and services.
- Goods transport and employee travel.
- Waste management.
- Use of products sold.
Good to know: Keewe makes it possible to assess the carbon footprint of international payments, an often underestimated source of scope 3 emissions. Its detailed reports make it easy to map your suppliers and optimize your environmental impact.
Drawing up a carbon footprint may seem complex, but by following a clear methodology, it becomes a strategic and accessible tool. Here are the essential steps for success:
The company must specify the activities, sites and subsidiaries concerned. The carbon footprint can be carried out at the level of a facility, a region or the entire group.
Essential data includes :
- Energy consumption: electricity, gas, fuel.
- Purchase of goods and services.
- Business travel.
- Waste management.
- Product use and end-of-life.
Some companies use specialized tools to automate this process.
Emission factors (available in the ADEME database) are applied to the data collected to obtain a precise figure in tons of CO₂.
The aim is to determine the main emissions sources and identify the best opportunities for reduction.
Once the most polluting workstations have been identified, it is time to take concrete action:
- Improve energy efficiency.
- Reduce travel by encouraging teleworking.
- Optimize logistics and transport.
- Integrate CSR criteria into supplier selection.
The companies concerned must submit their BEGES toADEME, via the dedicated platform. Good monitoring guarantees continuous improvement in performance.
Since 2023, failure to comply with the BEGES can be costly.
-Fine for non-publication: up to €50,000 (€100,000 for repeat offences).
-Restricted access to public aid: from June 2024, only companies that have completed their carbon footprint will be eligible for ecological transition subsidies.
But the impact doesn't stop there. Customers, investors and partners prefer transparent, committed companies. Failing to carry out a carbon assessment also means taking a reputational and commercial risk .
Much more than a constraint, carbon footprinting isa lever for competitiveness:
- Optimize costs: Better management of energy, transport and purchasing helps reduce expenses.
- Anticipating the European carbon tax (CBAM): from 2026, European importers will have to purchase MACF certificates proportional to their emissions.
- Enhance your environmental commitment: Integrating a CSR approach strengthens your employer brand and attracts customers who are sensitive to climate issues.
- Stand out from the crowd : More and more clients are demanding a detailed carbon footprint before signing a contract.
Several tools are available to help you produce your BEGES:
- Specialized software for data collection and analysis.
- ADEME methodological guides for simplified compliance.
- Carbon footprint experts who support companies in their transition.
What if you could go further?
Keewe offers a unique solution for measuring the carbon footprint of international payments. With detailed tracking by supplier, you can identify the most polluting transactions and optimize your financial flows.
Key features :
- Automatic tracking of payment-related carbon emissions.
- Detailed reports to refine scope 3.
- Contribution to environmental projects to offset emissions.
With Keewe, your carbon footprint is no longer limited to energy and transport, but encompasses your entire value chain.
Carbon footprinting is no longer an option. It's a strategic tool for meeting climate, regulatory and economic challenges.
To remember:
- The BEGES is mandatory for many companies, and failure to comply can result in financial penalties.
- Anticipating the European carbon tax is crucial if we are to remain competitive internationally.
- Integrating a CSR approach helps reduce costs andimprove brand image.
- Tools like Keewe take this a step further by measuring the carbon impact of international payments.
Ready to optimize your carbon footprint? Discover Keewe, the solution that helps you make a smart, efficient low-carbon transition.