GHG assessment or carbon footprint?
Do you want to reduce your GHG emissions? Understanding the difference between these two assessments is important.
The current regulation requires certain companies, local authorities, and administrations to measure their climate impact. Others voluntarily commit to a similar approach. However, the terminology used in this field is numerous and often confusing.
Among them, two concepts appear frequently: the greenhouse gas emissions assessment (GHG assessment) and the Bilan Carbone®. Although sometimes used as synonyms, these two tools do not serve exactly the same purpose nor cover the same scope. Understanding their differences is essential to fully engage in a strategy to reduce greenhouse gas emissions. Here is what you need to know.
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A similar approach to accounting for all greenhouse gas emissions
Whatever the name, the different assessments aim to measure emissions of all greenhouse gases (GHG): carbon dioxide (CO₂), methane (CH₄), nitrous oxide (N₂O), fluorinated gases (HFC, PFC, HFE, etc.), sulfur hexafluoride (SF₆), and nitrogen trifluoride (NF₃).
These various greenhouse gases do not have the same level of harmfulness for the climate, or more precisely the same global warming potential (GWP). For example, one tonne of methane emitted into the atmosphere is equivalent to 28 tonnes of CO₂. 2. Methane therefore has a GWP of 28. For fluorinated gases, the GWP exceeds 10,000. This is why GHG emissions are expressed in tonnes of CO₂ equivalent 2 (or t CO2e).
The accounting approach and the number of greenhouse gases considered are similar regardless of the method used. Clear differences appear in the scope of emissions included.
Both the GHG assessment and the Carbon Footprint® are consistent with ISO 14064.
GHG assessment: a legal requirement for targeted stakeholders
GHG emissions assessment, GHG assessment, or even BEGES all refer to the same concept. It is the official term used in French regulation.
The GHG assessment is a legal obligation established by the Grenelle Law in 2010. This requirement applies to:
- • Companies with more than 500 employees (250 in overseas territories).
- • Local authorities (the State, regions, departments, metropolitan authorities, urban communities, conurbations, and municipalities or inter-municipal authorities with more than 50,000 inhabitants).
- • Public institutions and other public legal entities with more than 250 staff (hospitals, etc.).
The regulation requires the inclusion of:
- • Scope 1: direct emissions produced by the organization’s activities (on-site fuel combustion, industrial processes, etc.)
- • Scope 2: indirect emissions related to purchased energy consumption (electricity, heat, steam, etc.)
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On the other hand, scope 3 emissions (other indirect emissions linked to purchases, employee commuting, etc.) are only recommended, not mandatory.
Companies must update their GHG assessment every 4 years (3 years for local authorities and public institutions). The GHG assessment must be submitted to ADEME, which publishes it on its GHG assessment platform. Every GHG assessment is therefore public.
Ultimately, the GHG assessment is primarily a regulatory tool. It measures an organization’s emissions and identifies potential reduction actions. A transition plan describing objectives, resources, and actions must be attached.
Bilan Carbone®: a voluntary approach with a broader scope
Unlike the GHG assessment, the Bilan Carbone® is a registered trademark. It was developed by ADEME in 2004.
It is now managed by the Association for the Low-Carbon Transition (formerly Association Bilan Carbone®), created in 2011. The association promotes the methodology and provides tools and methods to support organizations and citizens in defining and implementing their decarbonization strategies. The ABC currently brings together more than 1,000 organizations.
The Bilan Carbone® methodology enables the accounting of all GHG emissions. It differs from the GHG assessment in two main aspects:
- The Bilan Carbone® is based on a voluntary approach (as opposed to a regulatory obligation for those involved in GHG accounting).
- The scope covered. The Bilan Carbone® covers all emissions: direct Scope 1 emissions, indirect Scope 2 emissions, and indirect Scope 3 emissions (not included in the GHG inventory).
20 000
Number of people trained in the Bilan Carbone® methodology
Source: ABC
The latest version of the Bilan Carbone® tool is now available as software (rather than Excel spreadsheets) called Bilan Carbone® + (or BC+).
The Bilan Carbone® aims to identify the main emission sources in order to build a strategic action plan aligned with the French National Low-Carbon Strategy (SNBC).
GHG assessment and Bilan Carbone® moving toward progressive convergence?
Regulation related to greenhouse gas emissions measurement is evolving and is gradually becoming more stringent.
For example, the Corporate Sustainability Reporting Directive (CSRD), applicable since January 1 , 2024, includes new annual sustainability reporting obligations. Conducting an emissions assessment is part of these requirements and must include scope 3. The publication of the first report is expected in 2026 (based on 2025 data) for companies with more than 250 employees, generating more than €50 million in turnover, with a balance sheet total above €25 million. Starting in 2027 (based on 2026 data), all SMEs listed on the stock market will also have to comply. They will nevertheless be able to benefit from a two-year grace period for their first publication.
Ultimately, it is likely that regulatory obligations for all stakeholders will include scope 3, which would align them more closely with the current coverage of the Bilan Carbone® approach.