Pourquoi est-il important de prendre en compte les trois scopes ?

Les trois scopes permettent d'avoir une vision complète des émissions de l'entreprise, en incluant les émissions directes et indirectes.

Comment garantir la fiabilité des données collectées ?

Il est essentiel d'établir des procédures de vérification et de validation des données pour assurer leur fiabilité.

Quelles actions peuvent être mises en place pour réduire les émissions ?

Les actions peuvent inclure l'amélioration de l'efficacité énergétique, la transition vers des sources d'énergie renouvelables et l'optimisation des processus.

Comment communiquer sur le bilan des émissions ?

La communication doit être transparente et accessible, en mettant en avant les résultats obtenus et les actions futures.

Modelled case study

Building a carbon footprint that stands up to a client

Constructing a greenhouse gas emissions report has become a crucial step for companies wishing to engage in a corporate social and environmental responsibility approach. By integrating the three scopes of emissions, organisations can better understand their environmental impact and define appropriate strategies to reduce their carbon footprint. This modelled case study presents a methodological approach to establishing a comprehensive and effective report.

Method warning

A typical case, not a client

This study does not describe any real clients and does not report any results obtained from a client: our confidentiality commitments prohibit this. It sets out explicit working hypotheses and then deduces orders of magnitude through a calculation that you can replicate line by line. Change a hypothesis, and the result changes. During a diagnosis, these hypotheses are replaced by your actual figures.

The starting point

The modelled situation

In a context where regulatory and societal pressure to reduce greenhouse gas emissions continues to increase, companies must adapt and take concrete measures. Constructing a carbon footprint across the three scopes allows for the identification of emission sources, whether direct or indirect, and prioritises actions to be taken. This footprint is essential not only to meet stakeholder expectations but also to anticipate regulatory developments. Companies must also consider the challenges of their value chain and the impacts of their strategic choices on the environment. Implementing such a footprint requires interdisciplinary collaboration and strong commitment from management.

Initial hypothesis	Value	Unit
Sites to cover	3	sites
Emission sources to document	22	sources
Suppliers representing the majority of purchases	40	suppliers
Proportion of purchases covered by these suppliers	80	%

The calculation

Result, line by line

The calculation table presents the various identified emission sources as well as the results obtained for each scope. It is important to note that this table does not provide qualitative analyses but focuses on quantitative data. The above assumptions must be taken into account to correctly interpret the results. Each row of the table corresponds to an emission source, while the columns indicate the calculated values. A careful reading of the notes at the bottom of the table may also provide clarifications on the calculation methods used.

Calculated magnitude	Formula	Result	Unit
Data collections to be organised	3 sites × 22 positions	66	collections
Suppliers to be approached for scope 3	40 suppliers	40	suppliers
Proportion of purchases documented at the end of the campaign	80 % of purchases	80	% of purchases
Sources remaining to be estimated using sector ratios	100 % − 80 %	20	% of purchases

The diagnosis

What we measure first

Identification of emission sources

An initial diagnosis should map all sources of emissions for the company, taking into account the three defined scopes.

Analysis of existing data

It is essential to examine the available data to assess the reliability and relevance of information on emissions.

Stakeholder involvement

The engagement of internal and external stakeholders is crucial to ensure the success of the initiative.

Evaluation of current practices

An analysis of the company's current practices regarding emissions management will identify areas for improvement.

The work plan

How the mission unfolds

Establishment of a methodological framework

Define a clear framework for the collection and analysis of emission-related data.

Data collection

Establish a systematic process for collecting the data necessary for the report.

Calculation of emissions

Use appropriate tools and methods to quantify greenhouse gas emissions.

Development of an action plan

Develop a concrete action plan to reduce identified emissions, setting clear objectives.

Monitoring and communication

Implement a system to track progress made and communicate results to stakeholders.

The follow-up

The indicators we implement

These indicators are recorded from the diagnosis and then monitored throughout the mission: they are what make the result demonstrable, rather than declarative.