Carbon balance: between bonds and pressure from customers, a strategic issue for companies
The carbon balance concerns only a part of the enterprises. In fact, the pressure of order providers and tenders makes it a competitive criterion for the entire value chain.
In France, the greenhouse gas emissions (GHG) balance sheet is mandatory for enterprises with more than 500 employees (250 overseas), certain public entities and communities with more than 50,000 inhabitants. The update must be completed every four years.
Until recently, many organizations considered this obligation to be mainly related to scopes 1 and 2, i.e. direct and energy-related emissions. This reading is no longer relevant. The regulatory framework now requires that significant indirect emissions also be included, including those from scope 3.
At first glance, a large proportion of SMEs and ITEs could consider themselves out of scope.
In fact, this analysis has become economically risky.
Scope 3: An obligation that spreads across the entire value chain
The integration of scope 3 profoundly transforms the logic of BEGES. It is no longer just a matter of measuring energy consumption or direct emissions, but of analysing all emissions generated throughout the value chain: raw materials purchases, upstream and downstream transport, subcontracting, product use, end of life.
In most sectors, however, scope 3 accounts for the largest share of total emissions.
For compulsory companies, this implies a massive need for reliable data from their suppliers. Purchasing directorates now structure their carbon requirements. Public and private tenders incorporate increasingly precise, comparable and documented environmental criteria.
The domino effect is immediate.
A transport SME, an exporting industry or a subcontractor positioned in an international chain may not be directly subject to the regulatory BEGES. On the other hand, it will be asked to provide its own carbon data in order to feed the 3 scope of its order donors.
The lack of structured data then becomes a concrete commercial risk: difficulty in referencing, frailty in contract renewals, loss of competitiveness in tenders, perception of a lack of CSR maturity.
From regulatory BEGES to strategic steering tool
BEGES first meets a compliance requirement. It secures the company's position vis-à-vis administration. But with the integration of scope 3, it becomes a real strategic steering tool.
Measuring all indirect emissions makes it possible to identify the really structuring items: international transport, dependence on certain suppliers, carbon intensity of raw materials, energy vulnerability. These elements directly overlap the challenges of business continuity, cost volatility and supply chain resilience.
For companies operating internationally, the issue is even more sensitive. Complex flows, outside suppliers European Union, customs and logistics constraints often concentrate a major part of emissions... and operational risks.
In this context, not measuring is like driving without visibility.
By contrast, integrating carbon into strategic thinking makes it possible to arbitrate its suppliers' choices, logistics patterns, industrial or energy investments differently.
BEGES is no longer an administrative formality. It becomes a lever for securing activity, market access and competitive differentiation.
What we recommend:
- Evaluate your actual exposure to the carbon requirements of your customers and customers;
- Clarify your maturity level to avoid an improvised or defensive response;
- Prioritize critical points in your value chain (transport, international purchases, energy);
- Gradually integrate carbon into your business and business decisions;
- Structure a trajectory adapted to your real-life terrain and business challenges.
At ACTE International, the climate strategy is part of the continuity of our expertise in international operations: a pragmatic approach, connected to real flows and oriented sustainable performance.
We offer an exchange with an ACTE expert to identify 3 priority actions for your CSR and climate strategy.
To benefit, complete your self-assessment of CSR maturity and make an appointment: Start Test !