BEGES-R fact sheet
Regulatory method for carrying out greenhouse gas emission inventories
Type : National regulatory standard
Date : Latest version in July 2022
Author : Ministry of Ecological Transition Target : Organisations
With the Grenelle 2 law of 12 July 2010 and the creation of Article L229-25 of the Environmental Code, the French government generalized the obligation to carry out a greenhouse gas emissions assessment (BEGES-r). Article R.229-48 of the Environmental Code provides that the ministry responsible for the environment shall organise the publication of the methodological information necessary to comply with the law. A general method is thus available on the website of the Ministry of Ecological and Solidarity Transition and ADEME.
The regulatory method was developed within the work of the national coordination hub on greenhouse gas emissions assessments, created by Article R. 229-49 of the Environmental Code. The BEGES-r method is strongly inspired by existing frameworks, in particular those defined at the international level such as theISO 14064-1, and its latest iteration was published in July 2022.
What are the objectives of the approach?
The BEGES-r method aims to enable French organisations, public or private, to quantify their GHG emissions in order to identify and mobilise levers for action to reduce their impact on the climate. By requiring the publication of these assessments on the Bilan GES site of ADEME, French regulation encourages transparency and pooling.
The BEGES-r methodology provides a framework for organisations for the following steps:
Framework : definition of the organisation's organisational boundary
Identification of sources and emissions : definition of the operational boundary and the reporting boundary
Data collection : general principles for the evaluation of GHG emissions
Calculation of the assessment and analyses : Detailed presentation of the emission categories
Transition Plan : definition of a trajectory, formalisation of the transition plan and monitoring of past actions
Publication of results : definition of the reporting format
What is (are) the target(s) of the approach?
The BEGES-r methodology was developed to support all organisations concerned by French regulation in measuring and reducing their GHG emissions. While any type of organisation can use this method to embark on a carbon accounting approach, the French organisations concerned, according to Decree No. 2022-982 of 1 July 2022, are the following:
Legal entities employing more than 500 employees over a financial year
For legal entities in overseas regions and departments, the regulatory obligation threshold is 250 employees
-> Obligation to publish a BEGES-r at least every 4 years
Public establishments of more than 250 employees
-> Obligation to publish a BEGES-r at least every 3 years
All State services are concerned
-> Obligation to publish a BEGES-r at least every 3 years
Does the approach rely on a shared scientific basis?
The ministry in charge of ecology in France has set that the seven types of GHGs covered by the Kyoto Protocol are to be taken into account for the preparation of a BEGES-r: carbon dioxide (CO2), methane (CH4), nitrous oxide (N2O), hydrofluorocarbons (HFCs), perfluorocarbons (PFCs), sulphur hexafluoride (SF6) and nitrogen trifluoride (NF3).
Does the approach rely on a specific methodology?
The BEGES-r method was developed with the objective of supporting the preparation of BEGES-r and toharmonise practices. In this perspective, the method developed and updated by the ministry is based on the technical report ISO/TR 14069, and therefore on the ISO 14064-1 standard with which consistency is sought.
As the completion of BEGES-r is a regulatory obligation, the scope to be covered is also imposed. As mentioned above, the minimum reporting scope differs for two types of organisations:
Obligation to report direct emissions
Obligation to report indirect emissions associated with energy
Obligation to report direct emissions
Obligation to reportat least 80% significant indirect emissions resulting from the organisation's operations and activities, as well as, where appropriate, from the use of the goods and services it produces
The notion of significant emission, drawn from the ISO 14064-1 standard, applies only to indirect emissions and takes into account the emission categories meeting the criteria chosen by the organisation:
Mandatory criterion :
Materiality criterion : the indirect emission categories assessed as substantial from a quantitative point of view are to be retained. Each organisation may set a minimum materiality threshold to be considered which, except for particular reasons, shall not be lower than 80%.
Optional
Level of influence and levers for action : measure of the extent to which the organisation can monitor and reduce emissions from certain emission categories.
Strategic importance and vulnerability : according to a risk or opportunity approach, this criterion concerns indirect emissions that contribute to exposure to climate risks or to related business opportunities
Sector-specific guidelines : emissions deemed significant for the sector concerned, notably according to the guidelines defined in ADEME's sectoral guides
Outsourcing : indirect emissions resulting from outsourced activities
Employee engagement : indirect emissions likely to motivate employees to reduce their professional emissions or to mobilise team spirit around the fight against climate change
The materiality criterion, or importance according to ISO 14064-1, must always be applied when identifying the categories to be considered. The optional criteria are present to allow the inclusion of emission categories that would not have been taken into account with the materiality criterion.
To define which indirect emissions are significant, an organisation must consider only certain emission categories. Before the decree of 1 July 2022, the emission scopes of the BEGES-r method were Scopes 1, 2 and 3, namely direct emissions, indirect emissions related to energy and other indirect emissions respectively. But since 2022, the regulatory methodology follows the emission categories and items of the ISO 14064-1 standard with 6 emission categories:
Direct GHG emissions
Indirect emissions associated with energy
Indirect emissions associated with transport
Indirect emissions associated with purchased products
Indirect emissions associated with sold products
Other indirect emissions
The French regulatory method allows the exclusion of certain indirect emission categories, provided that the materiality criterion remains respected. However, direct emission categories cannot be excluded from a reporting boundary.
It is possible to justify the exclusion of an emission category considered significant in the absence of a method for its calculation or the impossibility of accessing source data enabling an acceptable calculation.
It is then necessary to include in the transition plan an action to remedy this blockage and the emission category must be included in the organisation's next assessment
It is therefore only possible to exclude a significant emission category at the first BEGES-r
The BEGES-r method also gives recommendations on the quality of the data used for the carbon accounting phase. Indeed, in addition to widely recommending the use of EFs from ADEME's Base Empreinte, the BEGES-r method encourages a careful choice of types of activity data by prioritising primary data and secondary data.
In addition, the regulatory method encourages the presentation of elements for assessing uncertainty (on activity data and on emission factors) at least on the main emission categories, in a quantitative or qualitative manner.
Does the approach rely on tools?
No tool is proposed: the French regulatory method leaves the choice to the user to choose.
Nevertheless, several ADEME resources are highlighted as references to draw on when implementing a BEGES-r approach:
Guide for the construction, implementation and monitoring of a transition plan
Project footprint (e.g. QuantiGES)
Sectoral guides for carrying out a greenhouse gas emissions assessment
Can other low-carbon transition methods and tools be used to achieve the objectives of this approach?
The provisions of BEGES-r were established to be consistent with other recognised carbon accounting methods such as the Bilan Carbone®, the GHG Protocol and ISO 14064-1.
-> It is possible to comply with a regulatory obligation by using the methods mentioned above instead of the BEGES-r method, provided that the deliverables remain the same.
Does it allow third-party recognition? If so, in what way?
As the BEGES-r method aims to enable organisations to comply with their regulatory obligation, a control system is provided by the DREALs. The authorised officers carry out these controls based on the elements published by the obliged party on the platform Bilan GES of ADEME.
In the event of failure to meet the deadline for this regularisation, the prefect may order the payment of a fine of up to €50,000 and up to €100,000 in the event of repeat offence.
To publish their regulatory assessment, obliged parties must therefore use the form accessible upon registration on the Bilan GES site and complete at least the required fields, indicated by an asterisk, including notably emissions in the regulatory format, the transition plan with its objectives, actions and identified means and the possibility to recognise other efforts and benefits such as avoided emissions.
Can this approach be harmonised with other international frameworks?
In addition to being able to choose among major carbon accounting standards, private law legal entities subject to regulatory obligations and subject to the DPEF are exempted from preparing a transition plan to be attached to the BEGES-r provided that their non-financial performance declaration presents the medium-term objectives and actions envisaged to reduce their GHG emissions.
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