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Which companies are concerned by the carbon accounting?


Carbon accounting have become a crucial tool for assessing a company's environmental impact.
Legislation varies from country to country, with directives such as the Grenelle II Law in France and the European Sustainability Reporting Directive (CSRD).
The manufacturing, transport, energy and construction sectors are particularly concerned, due to their greenhouse gas emissions.
Whether required by law or on a voluntary basis, carbon accounting offers companies a better understanding of their emissions, and opportunities for environmental improvement and competitiveness.
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A company seen from above that needs to produce a carbon accounting.

Legal obligations

Regulation at the national level

The legal obligations to carry out a carbon assessment vary from country to country. In Belgium, companies must comply with sustainability regulations, which include the publication of information on their GHG emissions and reduction strategies.

In France, national regulations require certain companies to carry out a carbon accounting, particularly large companies and those in certain energy-intensive sectors. The Grenelle II Law requires companies with more than 500 employees to measure and report their greenhouse gas emissions.

This carbon accounting must be updated every four years and include an action plan to reduce emissions. Affected companies must also comply with specific standards, such as ISO 14064, to ensure the accuracy and consistency of their assessments.

Finally, at the European level, from 2024, the Corporate Sustainability Reporting Directive (CSRD) requires certain companies to publish information on their environmental impact. This directive is applied gradually according to the size and characteristics of the companies:

Large companies (+500 employees): mandatory from 2024.

Medium-sized companies (250-500 employees): mandatory from 2025.

SMEs listed on the stock exchange: obligation from 2026

International guidelines

International guidelines play a crucial role in requiring companies to carry out a carbon assessment. The GHG Protocol and ISO 14064 are the most widely applied guidelines internationally. They provide standardized methodologies for measuring and reporting greenhouse gas emissions.

Multinational companies and those operating in multiple countries generally need to comply with these standards to ensure consistency and transparency in their carbon accountings. These guidelines also facilitate the comparability of data across different organizations and jurisdictions.

By carrying out a carbon footprint, companies identify opportunities for energy efficiency and cost reduction

A light bulb showing the opportunities offered by a carbon accounting.

The sectors of activity most concerned


Organizations in the manufacturing industry are highly concerned about the carbon accounting due to its high greenhouse gas emissions. Sectors such as steel, chemicals and cement are particularly affected.

Transport and logistics

The transport and logistics sector is also concerned by the realization of carbon accountings, due to its significant CO2 emissions. Road, sea and air transport companies, as well as logistics operators, need to measure their emissions in order to optimise energy efficiency and reduce their environmental impact.

Energy sector

The energy sector is one of the most affected by the carbon accounting due to its massive greenhouse gas emissions. Energy production, distribution and supply companies, whether fossil or renewable, must measure and reduce their emissions.

Building and Construction

The building and construction sector is also impacted by carbon accounting requirements due to its high ecological accounting. Construction companies, real estate developers and building managers must measure their emissions related to materials, energy used on construction sites and building operations.

Voluntary companies

Some companies voluntarily choose to carry out a carbon accounting, even in the absence of a legal obligation. These companies, often large multinationals or innovative SMEs, want to anticipate future regulations, improve their brand image and meet the growing expectations of consumers and investors in terms of sustainability.

By carrying out a carbon assessment, they identify opportunities for energy efficiency and cost reduction. In addition, these companies show a strong commitment to environmental responsibility, which can strengthen their competitiveness and attract new business partners.

Carbon assessment involves a wide range of companies, from large energy industries to innovative SMEs. Whether required by law or voluntarily, carrying out a carbon assessment allows these organisations to better understand their emissions, identify opportunities for energy improvement and waste reduction, while complying with environmental regulations.

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