{"id":5814,"date":"2024-10-17T06:28:00","date_gmt":"2024-10-17T06:28:00","guid":{"rendered":"https:\/\/d-carbonize.eu\/?p=5814"},"modified":"2026-02-23T11:36:35","modified_gmt":"2026-02-23T11:36:35","slug":"bilan-ges-obligatoire","status":"publish","type":"post","link":"https:\/\/d-carbonize.eu\/fr\/ghg-report-mandatory\/","title":{"rendered":"Bilan GES : est-il obligatoire ?"},"content":{"rendered":"
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Qu\u2019est-ce que le bilan GES ?\n<\/h2>\t\t\t\t<\/div>\n\t\t\t\t
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Le bilan GES (gaz \u00e0 effet de serre) est un document qui permet de mesurer les \u00e9missions de gaz \u00e0 effet de serre d\u2019une organisation. Ll prend en compte les \u00e9missions directes et indirectes li\u00e9es \u00e0 ses activit\u00e9s, cat\u00e9goris\u00e9es en plusieurs scopes : scope 1 (\u00e9missions directes), scope 2 (\u00e9missions li\u00e9es \u00e0 l\u2019\u00e9nergie achet\u00e9e), et scope 3, qui est facultatif. Cet outil est essentiel pour \u00e9valuer l\u2019empreinte carbone d\u2019une organisation et permet de mettre en place des actions visant \u00e0 r\u00e9duire les \u00e9missions de GES.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t

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Le bilan GES est-il obligatoire ?\n<\/h2>\t\t\t\t<\/div>\n\t\t\t\t
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En france, le bilan GES est rendu obligatoire par l\u2019article 75 de la loi n\u00b02010-788<\/a><\/a>du 12 juillet 2010, dans le cadre de la lutte contre le changement climatique. Cette obligation concerne les entreprises priv\u00e9es de plus de 500 salari\u00e9s, les collectivit\u00e9s territoriales de plus de 50 000 habitants, ainsi que les \u00e9tablissements publics employant plus de 250 agents. Ces entit\u00e9s sont tenues de r\u00e9aliser un bilan GES afin d\u2019\u00e9valuer leurs \u00e9missions de gaz \u00e0 effet de serre.<\/p>

La fr\u00e9quence de cette obligation varie selon le type d\u2019organisation. Les entreprises priv\u00e9es doivent publier leur bilan GES tous les 4 ans, tandis que les collectivit\u00e9s territoriales et les \u00e9tablissements publics doivent le mettre \u00e0 jour tous les 3 ans. Ce bilan doit inclure les \u00e9missions directes (scope 1) et les \u00e9missions li\u00e9es \u00e0 l\u2019\u00e9nergie achet\u00e9e (scope 2). La comptabilisation des \u00e9missions indirectes (scope 3) est recommand\u00e9e mais non obligatoire.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t

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Quelles sont les sanctions en cas de non-respect ?<\/h2>\t\t\t\t<\/div>\n\t\t\t\t
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En cas de non-respect de l\u2019obligation de r\u00e9aliser et de publier un bilan GES, des sanctions peuvent \u00eatre impos\u00e9es aux organisations concern\u00e9es. Selon la r\u00e9glementation en vigueur, le manquement \u00e0 cette obligation peut entra\u00eener des amendes administratives. En plus de sanctions financi\u00e8res, les entreprises et collectivit\u00e9s expos\u00e9es risquent \u00e9galement une d\u00e9t\u00e9rioration de leur image, notamment en termes de responsabilit\u00e9 environnementale.<\/p>

Le non-respect du bilan GES peut \u00e9galement affecter la conformit\u00e9 r\u00e9glementaire de l\u2019organisation, ce qui pourrait compliquer l\u2019acc\u00e8s \u00e0 certaines aides publiques ou la participation \u00e0 des march\u00e9s publics. Il est donc essentiel pour les entit\u00e9s concern\u00e9es de respecter ces obligations l\u00e9gales.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t

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Bilan GES : obligatoire ou volontaire ?<\/h2>\t\t\t\t<\/div>\n\t\t\t\t
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Le bilan GES r\u00e9glementaire est impos\u00e9 par la loi pour certaines entreprises et organisations, tandis que le bilan carbone volontaire est une d\u00e9marche non obligatoire mais strat\u00e9gique pour d\u2019autres. Le bilan GES r\u00e9glementaire se limite souvent aux \u00e9missions directes<\/a><\/a> (scope 1) et \u00e0 celles li\u00e9es \u00e0 l\u2019\u00e9nergie achet\u00e9e ( scope 2<\/a><\/a>). En revanche, un bilan carbone volontaire peut inclure les \u00e9missions indirectes (scope 3), offrant une vision plus compl\u00e8te de l\u2019empreinte carbone.<\/p>

Certaines entreprises choisissent de r\u00e9aliser un bilan GES volontaire m\u00eame sans obligation, pour diff\u00e9rentes raisons. Il permet de mieux comprendre et g\u00e9rer l\u2019impact environnemental global, en identifiant toutes les sources d\u2019\u00e9missions. Cette d\u00e9marche proactive am\u00e9liore non seulement l\u2019image de marque, en d\u00e9montrant un engagement en faveur du climat, mais permet aussi de r\u00e9duire les co\u00fbts \u00e9nerg\u00e9tiques par une meilleure gestion des ressources.<\/p>

De plus, en anticipant les futures r\u00e9gulations environnementales, les entreprises volontaires sont mieux pr\u00e9par\u00e9es pour s\u2019adapter aux nouvelles normes. Cela renforce leur positionnement dans un march\u00e9 de plus en plus sensible aux enjeux environnementaux, tout en am\u00e9liorant leur comp\u00e9titivit\u00e9 et en r\u00e9pondant aux attentes croissantes des clients et des investisseurs.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t

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Comment r\u00e9aliser un bilan GES conforme aux exigences l\u00e9gales ?\n<\/h2>\t\t\t\t<\/div>\n\t\t\t\t
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Pour r\u00e9aliser un bilan GES conforme aux exigences l\u00e9gales, il est indispensable de suivre plusieurs \u00e9tapes. La premi\u00e8re \u00e9tape consiste \u00e0 d\u00e9finir le p\u00e9rim\u00e8tre du bilan, en identifiant les sites, activit\u00e9s et sources d\u2019\u00e9missions \u00e0 inclure. Ensuite, il convient de proc\u00e9der \u00e0 la collecte des donn\u00e9es sur la consommation d\u2019\u00e9nergie, les d\u00e9placements, et autres activit\u00e9s g\u00e9n\u00e9rant des \u00e9missions de gaz \u00e0 effet de serre. Ces donn\u00e9es serviront \u00e0 calculer les \u00e9missions en utilisant des facteurs d\u2019\u00e9mission reconnus.<\/p>

L\u2019utilisation de m\u00e9thodologies standardis\u00e9es, telles que le\u00a0 GHG protocol <\/a><\/a> ou la norme ISO 14064, est essentielle pour garantir la conformit\u00e9 et la fiabilit\u00e9 des r\u00e9sultats. Ces cadres permettent de cat\u00e9goriser les \u00e9missions en scopes 1 (directes), 2 (li\u00e9es \u00e0 l\u2019\u00e9nergie achet\u00e9e) et 3 (autres \u00e9missions indirectes, optionnelles dans le cadre r\u00e9glementaire).<\/p>

Pour faciliter la r\u00e9alisation du bilan GES, des outils sp\u00e9cialis\u00e9s comme D-Carbonize<\/a><\/a> peuvent \u00eatre utilis\u00e9s. Ces logiciels automatisent la collecte de donn\u00e9es, le calcul des \u00e9missions et la g\u00e9n\u00e9ration de rapports conformes aux normes. Ils permettent \u00e9galement de suivre l\u2019\u00e9volution des \u00e9missions d\u2019une ann\u00e9e \u00e0 l\u2019autre, tout en identifiant des opportunit\u00e9s de r\u00e9duction d\u2019\u00e9missions.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>","protected":false},"excerpt":{"rendered":"

Le bilan GES est obligatoire en France pour certaines entreprises de plus de 500 salari\u00e9s, les collectivit\u00e9s de plus de 50 000 habitants et les \u00e9tablissements publics de plus de 250 agents. Cette obligation d\u00e9coule de la loi n\u00b02010-788. Les organisations concern\u00e9es doivent le r\u00e9aliser tous les 3 \u00e0 4 ans pour \u00e9valuer leurs \u00e9missions de gaz \u00e0 effet de serre.<\/p>","protected":false},"author":1,"featured_media":5815,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[1],"tags":[],"class_list":["post-5814","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-blog"],"acf":[],"yoast_head":"\nRegulatory GHG audit: Is it mandatory? | D-Carbonize<\/title>\n<meta name=\"description\" content=\"Find out if the GHG audit is mandatory for your organization, which entities are affected by the law and how to carry out a ...\" \/>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/d-carbonize.eu\/fr\/bilan-ges-obligatoire\/\" \/>\n<meta property=\"og:locale\" content=\"fr_FR\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Regulatory GHG audit: Is it mandatory? 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