The carbon footprint, a tool to enable companies to measure their CO2 emissions SEBASTIEN BOZON v AFP
To meet the needs of companies to calculate greenhouse gas emissions, offers from French start-ups are multiplying.
The subject is on the agenda of all companies, or almost. Due to the climate crisis and energy transition, the calculation of greenhouse gas emissions is becoming, alongside financial statements, a new essential measure. In France, regulations already require listed groups, as well as those with more than 500 employees, to carry out a carbon assessment mentioning the direct emissions of greenhouse gases (known as “scope 1”), those linked to energy consumption (scope 2) or that, indirect, generated either by the company’s suppliers or by the use of the goods and services produced (scope 3). The European Corporate Sustainability Reporting Directive (CSRD) will impose it on all groups of 250 employees from 2024 on the Old Continent. In the United States, a law is under study, also for next year. A real headache for financial directors and chartered accountants, more accustomed to handling euros than emissions…
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