{"id":3435,"date":"2023-10-06T08:37:22","date_gmt":"2023-10-06T08:37:22","guid":{"rendered":"https:\/\/d-carbonize.eu\/?p=3435"},"modified":"2026-03-10T15:58:55","modified_gmt":"2026-03-10T15:58:55","slug":"carbon-accounting-obligation","status":"publish","type":"post","link":"https:\/\/d-carbonize.eu\/nl\/blog\/carbon-accounting-obligation\/","title":{"rendered":"Carbon footprint: is it legally required?"},"content":{"rendered":"
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Introduction<\/h2>\t\t\t\t<\/div>\n\t\t\t\t
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Companies often ask whether a carbon footprint is legally required.
the answer is: it depends on the size of the company. Companies that meet certain criteria<\/a> (turnover, number of employees, etc.) must report on their environmental impact. Legislation changes rapidly and these criteria are frequently modified, so it\u2019s important to stay informed to avoid penalties.<\/p>

That being said, the trend in environmental legislation is for carbon reporting to become mandatory for all companies, regardless of size. However, in france, there already exist the national low carbon strategy<\/a> aiming to lead companies toward carbon neutrality by 2050, in compliance with the paris agreements. This strategy is not directly mandatory, although it establishes a public policy framework that influences and dictates the legal and regulatory obligations in various sectors.<\/p>

As well as being mandatory, many companies are measuring their carbon footprint to reduce operating costs, improve their employer brand and stand out from their competitors, among other reasons. It remains essential for all companies to measure and reduce their carbon footprint to protect the environment for future generations.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t

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The regulatory framework in europe\n<\/h2>\t\t\t\t<\/div>\n\t\t\t\t
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The regulatory framework in europe requires companies to assess and report on their carbon footprint.<\/p>

In 2018, the european union published the regulation on the monitoring<\/a>, reporting and verification<\/a> (MRV) of greenhouse gas emissions, which introduced a harmonised accounting methodology for assessing emissions. This regulation is mandatory for large emitters \u2013 particularly those in the transport, energy, waste management, manufacturing and construction sectors.<\/p>

In january 2024, the corporate sustainability reporting directive<\/a> (CSRD), will mandate that large organizations and listed SMEs report their CO\u00b2 emissions for scopes 1, 2, and 3 by 2028.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t

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France \u2013 article 75 of the grenelle act\n<\/h3>\t\t\t\t<\/div>\n\t\t\t\t
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In france, article 75 of the grenelle 2 law requires companies to take steps to reduce their carbon footprint. as part of this initiative, companies must establish and implement an environmental management system (EMS) \u2013 including objectives, performance indicators and processes for monitoring emissions reductions. They are therefore subject to the obligation to carry out a greenhouse gas emissions balance (BEGES).<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t

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Companies concerned:\n<\/p>\t\t\t\t<\/div>\n\t\t\t\t

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