The current context is marked by the climate crisis. It's no surprise that corporate social responsibility has become increasingly important over the years. Companies are now being called upon to do their part in the fight to protect the planet. Carrying out a carbon footprint assessment is a key component of this process.

What is a company's carbon footprint?

The carbon footprint is a key indicator for understanding a company's impact on the climate and the environment. It provides a precise and detailed analysis of the GHG emissions (direct and indirect) generated by its activities. Thus, it offers insight into its contribution to the fight against global warming.

This essential management resource is a strategic pillar for a company's sustainable transformation. It is essential for developing and implementing robust CSR strategies. Its benefits are numerous: boosting the employer brand, building a competitive advantage, and anticipating the law. Added to this are the improvements to image, meeting the expectations of stakeholders, and gaining perspective.

Six steps are taken to assess and reduce greenhouse gas sources:

• Define a field of study using emission stations, perimeters and scopes.
• Collect data within the company.
• Use the results used to calculate the company's carbon footprint.
• Establish strategies to reduce GHG emissions.
• Test and implement effective actions.
• Publish the report on the ADEME website.

Who is affected by the carbon footprint?

Much more than a simple diagnostic tool, the carbon footprint reveals the main sources of GHG emissions. It makes it easy to identify areas where reduction action plans would be most effective. Any organization with more than 500 employees in mainland France is required to provide a CSR report. This requirement also applies to every company with more than 250 employees overseas.

A fine of 10 euros applies for failure to comply with the obligation to carry out a corporate carbon assessment.

Role of carbon footprint in a CSR strategy

A baseline is established based on national and international commitments. Companies consult it and set emission reduction targets. In doing so, they demonstrate their commitment to protecting the planet and limiting global warming.
Carbon auditing helps strengthen a company's reputation and trust. It allows for stakeholder dialogue and credible and transparent communication about environmental performance. Carrying out a carbon audit requires rigorously collecting and analyzing data related to the organization's activities. Standardized concepts and factors are used to ensure the comparability and reliability of the results. The next step is to create an action plan. CSR.
Regular reviews evaluate the reduction strategies and measures implemented. These measures help drive innovation in services, products, and processes. They also help improve energy efficiency and optimize resources.

The perimeters to consider

There are two types of perimeters: organizational and operational.

Organizational scope

The company is involved in, owns, or manages the operations of one or more facilities. These facilities may include sources and/or sinks of greenhouse gases. Two approaches are used to determine the organizational scope: control and equity share.
Which company sites, subsidiaries and facilities should be studied? Which structures should be analyzed?

Operational scope

Different sources ofGHG emissions are included in the balance sheets. They take place due to the company's activities, thanks to the study of scopes (1, 2 and 3).

scope 1

This is the most restricted, limited, or close perimeter of a company. Only direct GHG emissions related to activities are measured here. They come from fixed combustion sources, biomass, vehicle fleets, non-energy processes, etc. The company is directly responsible for them.

scope 2

Scope 2 covers indirect GHG emissions related to energy consumption. These result from the energy production purchased and used by the organization (cold/heat and electricity networks). They occur outside the company's facilities.
Manufacturing services/products involves energy consumption which, in itself, does not generate CO2. Only the associated energy production is taken into account.
Scopes 1 and 2 only account for 10 to 20% of total emissions. However, they are mandatory in order to assess greenhouse gas sources.

scope 3

Unlike scope 1, scope 3 represents the most distant, broad, or extensive scope of the carbon footprint. It concerns a large number of structures and economic actors. Because of this, it is very difficult to understand.
Even if they come from the company's activities, some indirect emissions are beyond its control. This includes operations upstream and downstream of the value chain. Examples include: transportation of goods, waste management, end-use by customers, etc.

What greenhouse gases are measured in the carbon footprint?

The "GHG Protocol" is aimed at companies in the public and private sectors. It standardizes calculation methods and methods internationally. It gradually ensures the establishment of a carbon price market and an inventory of GHG sources. Six gases are listed:

• Carbon dioxide: intensive livestock and agriculture, deforestation and the burning of fossil fuels.
• Nitrous oxide: automotive and refrigeration industries.
• Methane: breeding of ruminants and cattle.
• Hydrofluorocarbon: landfills, mining and oil operations.
• Perfluorocarbon: fire extinguishers and cooling systems.
• Sulfur hexafluoride: pharmaceutical industries.

Through carbon auditing, companies consider the environmental, economic, and social implications of their activities. They take into account their interactions with stakeholders. CSR aims to preserve natural resources, promote renewable energy, and reduce greenhouse gas emissions. It also involves anticipating and managing climate-related risks.

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GHG = Greenhouse gas.CSR = Corporate Social Responsibility.ADEME = Environment and Energy Management Agency. GHG = Greenhouse Gas.