GHG inventory / carbon footprint
Measures greenhouse gas emissions linked to the activity in order to identify the main emission sources and reduction levers.
Carbon footprint & non-financial reporting Carbon footprint & ESG reporting: measure your impact and communicate with full transparency
We carry out your regulatory carbon footprint (Scopes 1, 2 and 3), your ESG reporting and prepare you for CSRD requirements. You know exactly where you emit, how much — and what to do to reduce your impact in a credible, measurable way.
The goal: move from scattered data to reliable, comparable and genuinely usable indicators.
ADEME & GHG Protocol compliant
Scopes 1, 2 and 3 covered
Reporting according to your regime
What you get
Carbon footprint & reporting deliverables
Your carbon footprint measured across all 3 Scopes, an actionable reduction plan, and a sustainability report you can share with all stakeholders.
6–12
weeks
3
Scopes
6
deliverables
BEGES, DPEF or CSRD only if your legal regime requires it — not a one-size-fits-all package
Our CSR services
CSR strategy
Define your priority commitments, CSR roadmap and responsible performance indicators.
Carbon footprint & ESG reporting
Measure your carbon footprint, build your ESG reporting and, if your regime requires it, prepare your sustainability obligations.
CSR label & certification
Obtain official recognition of your CSR approach (Lucie 26000, B Corp, EcoVadis…).
Carbon footprint, BEGES, ESG reporting: what is the difference?
Carbon footprint, BEGES and ESG reporting: what do you actually need?
Regulatory BEGES
An exercise framed by the French Environmental Code for certain organisations, accompanied by a transition plan and publication on the national platform.
CSR / ESG reporting
Structures environmental, social and governance indicators in order to track and communicate sustainability performance.
Sustainability report
Formalised reporting under an applicable or voluntary framework, notably when a company is concerned by CSRD/ESRS or wants to meet stakeholder expectations.
Scopes 1, 2 and 3
What do Scopes 1, 2 and 3 measure?
Scope 1 — Direct emissions
Scope 2 — Purchased energy
Indirect emissions linked in particular to electricity, heat or steam consumed.
Scope 3 — Other indirect emissions
Data collection
The main challenge of ESG reporting: obtaining reliable data
01
Identify
Which data are actually needed?
02
Collect
Where are they: finance, HR, purchasing, energy, suppliers…?
03
Check
Are the data complete, consistent and traceable?
04
Consolidate
Build a usable base from one period to the next.
From carbon footprint to reduction plan
Measuring is the first step: the goal is to reduce
A carbon footprint does not stop at a figure in tCO2e. It is used to identify sources, prioritise levers and launch a transition plan tracked over time.
- 01 Measure
- 02 Identify
- 03 Prioritise
- 04 Reduce
- 05 Measure again
Illustrative lever example
Example: Purchasing category
- Category
- Purchasing
- Emissions
- 42%
- Lever
- Supplier policy
- Owner
- Purchasing
- Deadline
- 12 months
ESG dashboard
Manage your ESG indicators over time
Reporting does not stop at the annual report. An ESG dashboard tracks indicators from one period to the next, including without deploying a dedicated CSR reporting tool.
ESG dashboard
Illustrative example — year N vs N-1
Carbon
1,284 tCO2e
-8%
Energy
428 MWh
-12%
Turnover
9.4%
-2 pts
Assessed suppliers
72%
+14 pts
CSR actions completed
18 / 24
Depending on the need, we can structure the dashboard in your existing tools or set up a suitable collection and reporting system — via a management dashboard or custom software development.
CSR materiality matrix
Materiality matrix: identify what actually deserves to be reported
Importance to stakeholders ↑
| Stakeholder importance \ company importance | Low | Medium | High |
|---|---|---|---|
| High | |||
| Medium | |||
| Low |
Importance to the company →
Materiality analysis is used to prioritise issues: not all carry the same weight for the company or its stakeholders. The matrix makes this ranking visible and then guides the reporting indicators.
It can be formalised in a tracking table, including as an Excel CSR materiality matrix, to link each priority issue to a data point, a source and an indicator.
For companies concerned by CSRD reporting, the framework is based on double materiality: the company’s impacts on people and the environment, and the financial effects of sustainability issues on the company. CSR materiality and double materiality: what is the difference? →
CSR materiality and double materiality
CSR materiality and double materiality: what is the difference?
Issue materiality
Which topics are important enough to be included in the strategy or reporting?
Impact materiality
How does the company affect people or the environment?
Financial materiality
How do sustainability issues affect the company’s performance and prospects?
CSR report
How to build a useful, credible CSR report?
A company CSR report is not a catalogue of commitments: it is a structured document, readable by stakeholders. The same principle applies to an SME CSR report, with a proportionate level of detail.
Sample table of contents
CSR report / extra-financial report
-
01
Presentation
Activity, scope and governance.
-
02
Priority issues
Materiality and stakeholders.
-
03
Commitments
Policies and objectives.
-
04
ESG indicators
Environment, social, governance.
-
05
Carbon footprint
Results and emission categories.
-
06
Action plan
Actions completed and planned.
-
07
Results
Progress and gaps.
Mandatory or voluntary CSR report?
Is a CSR report mandatory?
It depends on the size, status and regulatory framework applicable to the company. Some organisations are subject to specific sustainability publication obligations; others voluntarily structure reporting to meet the expectations of clients, investors, banks or contracting authorities.
The 2026-2027 framework is in transition: there is no single yes/no answer. Whether a report is required, and at what level, must be checked case by case. SMEs outside CSRD can rely on voluntary reporting, notably the VS standard (formerly VSME).
SMEs outside CSRD — VS standard (formerly VSME)
SMEs outside CSRD: structure voluntary ESG reporting with the VS standard
The new European voluntary standard VS (formerly VSME) is aimed at companies not subject to CSRD, notably SMEs and organisations with fewer than 1,000 employees wishing to structure and communicate their ESG information. The French Portail RSE already makes it possible to generate this type of report.
Basic module
Essential environmental, social and governance indicators.
Complete module
Policies, objectives, risks and additional narrative information.
Deliverables
The 6 deliverables of your carbon footprint & ESG reporting
An operational foundation to measure, prioritise, manage and communicate — adapted to the agreed perimeter and level of support.
GHG inventory
Scopes and categories according to the agreed perimeter.
What do Scopes 1, 2 and 3 measure? →
Emissions source mapping
Identification of the main contributors.
Transition / reduction plan
Actions, owners, timetable and targets.
From carbon footprint to reduction plan →
Materiality matrix & ESG issues
According to the level of support.
How to build the materiality matrix? →
Dashboard & ESG KPIs
Consolidated indicators and tracking method.
Manage ESG indicators over time →
CSR report / sustainability report
Voluntary or regulatory format according to the situation.
How to build a CSR report? →
Who is it for?
Who needs a carbon footprint & ESG reporting?
Obligation, client request, voluntary reporting or label: the need is not the same, and neither is the support.
Companies subject to sustainability reporting
Support according to the framework and the obligations that actually apply.
SMEs responding to large-group requests
Your contracting authorities ask for a carbon footprint or ESG data as part of their Scope 3 — we produce them in line with their requirements.
Companies wishing to measure their emissions
GHG inventory according to the agreed perimeter, to identify sources and launch a reduction plan.
Organisations that already have a CSR strategy
Turn commitments into tracked indicators, an action plan and communicable reporting.
Companies wishing to produce voluntary reporting
Structure a proportionate ESG report, notably for SMEs wishing to use the voluntary VS standard (formerly VSME). Discover the VS standard →
Organisations preparing a CSR assessment or label
EcoVadis, B Corp, LUCIE 26000 and other assessments require traceable carbon and ESG data.
Our pricing
How much does a carbon footprint & ESG reporting cost?
Cost depends on business size, Scope 3 complexity and desired reporting level — from a GHG inventory to advanced sustainability reporting, according to the applicable framework.
GHG / carbon inventory
€2,500 – 4,900 excl. VAT
Micro-business/SME, Scopes 1, 2 and simplified Scope 3
- Carbon footprint Scopes 1, 2 and 3
- Emissions breakdown analysis
- Simplified reduction plan
- Communicable summary report
Most popular
Carbon + ESG reporting
€4,900 – 9,500 excl. VAT
SME with reporting obligations
- Complete carbon footprint (Scopes 1, 2, 3)
- Structured ESG reporting (E, S, G)
- Detailed 3-year reduction plan
- CSR report / sustainability report
- Regulatory reporting if applicable
Advanced sustainability reporting
€7,500 – 14,000 excl. VAT+
CSRD / ESRS / VS or specific reporting according to the applicable framework.
- Full carbon footprint + ESG reporting
- Gap analysis and data collection under the applicable framework
- Materiality / double materiality if needed
- Sustainability report according to the applicable text
- Report audit preparation if required
Indicative pricing — a tailored quote is provided within 48 hours based on your exact scope. See what determines the price →
What determines the price
What factors determine the cost of a carbon footprint and ESG reporting?
The quote is based on your context — not a one-size-fits-all package. These points are clarified in the first discussion.
Number of sites
One site or several establishments to inventory.
Number of entities
Legal perimeter, subsidiaries and consolidations.
Volume and quality of data
Data already available and traceable, or to be rebuilt.
Depth of Scope 3
Significant categories, or a more complete value chain.
Number of indicators
Essential ESG core, or denser reporting.
Stakeholder consultation
Leadership only, internal workshops, or broader consultation.
Materiality analysis
Simple prioritisation, or double materiality if needed.
Chosen framework
BEGES, VS, ESRS or another framework that actually applies.
Regulatory obligation or voluntary approach
The level of requirement is not the same depending on the regime.
Level of documentation
Communicable summary, or a more complete file.
Need to set up a collection tool
Existing tools, or a collection and reporting system to structure.
Complementary services
The CSR journey
-
01
CSR strategy
Build your approach before seeking recognition.
-
02 You are here
Carbon footprint & ESG reporting
Produce the data and evidence required.
-
03
CSR labels & certifications
Prepare for the external assessment.
To go further
What is ESG reporting?
ESG reporting (Environmental, Social, Governance) is structured communication of a company’s environmental, social and governance performance. It relies on indicators, sources and a calculation method to track and communicate sustainability performance. Carbon footprint, BEGES and ESG reporting: what do you actually need? →
What is the difference between CSR and ESG?
CSR is the company’s approach: policy, commitments and actions. ESG is the indicator grid (environment, social, governance) used to measure and communicate that approach. The two are often associated, but they are not synonyms: one describes the approach, the other the reporting.
What is the difference between a carbon footprint and ESG reporting?
A carbon footprint (or GHG inventory) measures greenhouse gas emissions. ESG reporting covers a broader perimeter: environment, social and governance. The carbon footprint feeds the environmental part of reporting; it does not replace it. See the differences →
What is a CSR report?
A CSR report (or extra-financial report) presents the company’s issues, commitments, indicators, results and action plans. It can be voluntary or regulatory depending on the situation. How to build a CSR report? →
Is a CSR report mandatory?
It depends on size, status and the applicable framework. Some organisations have a sustainability publication obligation; others structure voluntary reporting for clients, banks or contracting authorities. The 2026-2027 framework is in transition: there is no single yes/no answer. Check the reporting suited to your situation →
What is a materiality matrix?
A CSR materiality matrix ranks issues according to their importance for the company and for stakeholders. It then guides reporting indicators. See the materiality matrix →
What is double materiality?
Double materiality combines two views: the company’s impact on people and the environment, and the financial effects of sustainability issues on the company. It notably structures sustainability reporting when it applies. CSR materiality and double materiality →
What are Scopes 1, 2 and 3?
Scope 1 covers direct emissions, Scope 2 purchased energy, Scope 3 other indirect value-chain emissions (purchases, freight, travel, waste, etc.). What do Scopes 1, 2 and 3 measure? →
Must Scope 3 be included in the BEGES?
For organisations subject to the French regulatory scheme, significant indirect emissions have been included in the perimeter since the 2022 reform. This often covers items classically attached to Scope 3, without requiring every category to be included mechanically. More on the scopes →
What is the difference between BEGES and a carbon footprint?
The BEGES is the French regulatory exercise, framed by the Environmental Code, with publication and a transition plan. A carbon footprint is the emissions inventory, often voluntary, also requested by clients or banks. Both rely on a GHG measurement, but the regime, format and recipients are not the same. See the differences →
Who is currently in scope for CSRD?
The CSRD perimeter is evolving. In February 2026 the European Union adopted a reform raising the future scope to companies exceeding €450 million net turnover AND 1,000 employees. In France, the Portail RSE states that these thresholds will apply only after transposition into French law, expected by 19 March 2027 at the latest. Whether you are in scope must therefore be checked case by case.
What is the VS standard / formerly VSME?
The European voluntary standard VS (formerly VSME) is aimed at companies not subject to CSRD, notably SMEs and organisations with fewer than 1,000 employees wishing to structure their ESG information. It includes a basic module and a complete module. SMEs outside CSRD: the VS standard →
Can an SME do voluntary ESG reporting?
Yes. The European VS framework is specifically designed for companies outside the CSRD scope. It is particularly useful when clients, banks or large contracting authorities request ESG information. Discover the VS standard →
How much does a carbon footprint cost?
As a guide: GHG / carbon inventory from €2,500 to €4,900 excl. VAT, carbon + ESG reporting from €4,900 to €9,500 excl. VAT, advanced sustainability reporting from €7,500 excl. VAT+. Price depends in particular on the number of sites, Scope 3 depth and the framework. See pricing → What determines the price →
How long does it take?
A typical assignment generally lasts 6 to 12 weeks, depending on data availability, the number of sites and Scope 3 depth.
How can Scope 3 data be collected?
Scope 3 often relies on purchases, freight, travel, waste and suppliers. Collection means identifying the data needed, locating them (finance, purchasing, HR), checking them and consolidating them from one period to the next. Obtaining reliable data →
Ready to measure your carbon footprint and build your ESG reporting?
Our experts complete your carbon footprint in 6 to 10 weeks and deliver a communicable report. First conversation free, no commitment.
Carry out my carbon footprint
First conversation free
Scopes 1, 2 & 3
ADEME compliant — CSRD if applicable