The French regulatory GHG assessment methodology is called "Bilan d'Émissions de Gaz à Effet de Serre Réglementaire (BEGES-R)". The current version is the fifth one (BEGES-R v5). It is the French equivalent of the GHG Protocol.
The BEGES-R v5 methodology is divided into 6 categories, which you can find below.

Category 1 - Direct greenhouse gas (GHG) emissions

These are direct emissions from sources that are owned and/or controlled by the organisation carrying out its GHG assessment.
This category is divided into 5 subcategories.

Subcategory 1.1 - Direct emissions from stationary combustion sources

Emissions related to this subcategory are caused by fuel consumption in stationary sources within the organisational boundary of the legal entity (i.e., the facilities it owns and/or controls) (e.g., boilers, furnaces, or turbines).

To estimate the GHG emissions linked to this subcategory, an activity-based approach is used. The total amount of energy consumed is multiplied by emission factors published by public bodies and agencies (e.g., IEA, EPA, DESNZ, the French Environment Agency, IPCC).

Subcategory 1.2 - Direct emissions from mobile combustion sources

Emissions related to this subcategory are caused by fuel consumption in mobile sources within the organisational boundary of the legal entity (i.e., the facilities it owns and/or controls) (e.g., cars, trains, or forklifts).

Subcategory 1.3 - Direct emissions from physical or chemical processing (other than energy use)

Emissions related to this subcategory are caused by physical or chemical transformations during industrial processes controlled by the company (e.g., limestone processing for cement production).
These emissions are accounted for via an activity-based approach.

Subcategory 1.4 - Direct fugitive emissions

Emissions related to this subcategory are caused by gas leaks resulting from the company's activities. For example, these include air conditioning refrigerant leaks, methane emissions caused by the decomposition of waste or nitrous oxide emissions caused by the use of fertilisers.For most companies, especially in the tertiary sector, these emissions are mainly caused by air conditioning refrigerant leaks. These emissions are estimated by using the total air-conditioned surface area. Computations can be improved by using the total amount of refrigerants needed to recharge the AC system.For other direct fugitive emissions, mainly in the industrial sector, gas leaks are estimated from the total amount of gas used in the process.

Subcategory 1.5 - Direct emissions from biomass (soil and forests)

Emissions related to this subcategory are caused by land-use change and land-use management (e.g., deforestation for agricultural purposes, construction of roads, car parks and buildings, and manure and fertiliser use).

These emissions are estimated using the total affected surface area (expressed in square metres or square feet). A more in-depth analysis and study can be carried out to improve the estimation.

Category 2 - Indirect greenhouse gas (GHG) emissions related to energy use

These are indirect emissions induced by the production of electricity, steam, heat or cooling used for activities and processes within the organisational boundary of the legal entity.
This category is divided into 2 subcategories.

Subcategory 2.1 - Indirect emissions from electricity consumption

Emissions of this subcategory are related to the generation of electricity (fossil, nuclear or renewable power) outside the legal entity's organisational boundary.
Upstream emissions are not taken into account in this category but in category 4.1 (e.g., extraction and transport of fuels, construction of the power plant, network losses, etc.).
To estimate the GHG emissions linked to this subcategory, an activity-based approach is used. The total amount of energy consumed is multiplied by emission factors published by public bodies and agencies (e.g., IEA, EPA, DESNZ, the French Environment Agency, IPCC).
Emissions can also be estimated by using the average energy consumption per m² (or square foot) per building type (office, warehouse, data centre, housing, etc.).

Subcategory 2.2 - Indirect emissions from energy consumption (other than electricity)

Emissions of this subcategory are related to the consumption of energy (other than electricity) that is produced outside the legal entity's organisational boundary (e.g., boilers).
Upstream emissions are not taken into account in this category but in category 4.1 (e.g., extraction, transport and processing of fuels, construction of the power plant, etc.).
The method used to compute these emissions is the same as for Subcategory 2.1.

Category 3 - Indirect greenhouse gas (GHG) emissions related to transport

Emissions allocated to this category are included in the broader and more common Scope 3 classification. Scope 3 emissions correspond to non-energy-related indirect emissions that are induced by upstream and downstream operations and activities outside the organisational boundary of the legal entity.
This category is divided into 5 subcategories.

Subcategory 3.1 - Upstream transport

Emissions related to this subcategory are caused by the transport of goods by truck, train, boat, plane, moped, etc., the cost of which is borne by the legal entity.
To initially estimate the GHG emissions linked to this subcategory, a monetary approach is implemented using specific monetary emission factors for each mean of transport.
Accuracy can be improved by implementing an activity-based approach: emissions are computed using the total distance travelled, the weight transported and the type of vehicle and fuel used.

Subcategory 3.2 - Downstream transport and distribution

Emissions related to this subcategory are caused by the transport of goods by truck, train, boat, plane, moped, etc., the cost of which is not borne by the legal entity.
The organisation does not directly pay for the transport; hence, only an activity-based approach is used to compute these GHG emissions.

Subcategory 3.3 - Commuting

Emissions related to this subcategory are caused by commuting (car, public transport, motorcycle, moped, electric bicycle, etc.)
These emissions are estimated using an employee questionnaire sent to all employees of the organisation. For non-respondents, an automatic extrapolation is computed.

Subcategory 3.4 - Visitor and client transport

Emissions related to this subcategory are caused by means of transport used by visitors and clients to travel to one of the organisation's sites (plane, train, rented car, taxi, e-bike, etc. or public transport).
These emissions are computed using an activity-based approach when relevant (the company provides data on the distance, mean of transport and number of visitors).

Subcategory 3.5 - Business travel

Emissions related to this subcategory are caused by employees travelling by plane, train, car, taxi, etc. or public transport for business purposes.
To initially estimate the GHG emissions linked to this subcategory, a monetary approach is implemented using specific monetary emission factors for each mean of transport.
Accuracy can be improved by implementing an activity-based approach: emissions are computed using the total distance travelled and the mode of transport.

Category 4 - Indirect greenhouse gas (GHG) emissions related to the purchase of products (goods and services)

Subcategory 4.1 - Purchases of goods

Emissions related to this subcategory are caused by the extraction, production and processing of products, consumables and raw materials that are purchased by the organisation (cradle-to-gate emissions).
Emissions related to the purchase of fixed assets are not included in this subcategory but in subcategory 4.2 "Capital goods".

Purchases of products
Product-related emissions are estimated via a monetary approach, using the carbon intensity of the supplier or of the sector of activity, or by using product-specific monetary emission factors.
Accuracy can be improved by implementing an activity-based approach, using other metrics and flows (quantity, tonnes, litres, etc. of purchased products; raw materials used to manufacture the product; energy used in the industrial process; life cycle assessment, etc.).
Consumable purchases
Emissions related to consumable purchases are automatically computed via a monetary approach: monetary ratios of food purchases, paper, plastic, metals, etc. are included in Greenly's database.
Accuracy can be improved via an activity-based approach (by specifying the quantities consumed). An activity-based approach will be implemented as a priority for the most important sources of GHG emissions.
Raw material purchases
Emissions related to the production of raw materials are computed using life cycle assessments (LCAs). These emissions are then divided by the price of the raw material; a monetary emission factor is estimated, and calculations can be automated.
However, for the purchase of raw material, it is preferable to use an activity-based approach and multiply physical quantities and flows (kg/lbs, litre/gallon, etc.) by activity EFs.

Subcategory 4.2 - Capital goods

Emissions related to this subcategory are caused by the manufacturing of the company's fixed assets: buildings and other infrastructures, vehicles, machinery, IT equipment, furniture, etc.
Unlike the GHG Protocol, these emissions are amortised over the life of the asset. For example, if, on average, the construction of a computer emits 300 kgCO₂e and if one assumes a lifespan of 3 years, accounted emissions are of 100 kgCO₂e per year for three years.

Building 1.Construction
Emissions related to the construction of a building are estimated by using an average kgCO₂e per square metre (or square foot) ratio for each building type (office, housing, data centre, warehouse, etc.). These ratios are estimated via emission factors that are provided by public agencies and bodies. Total emissions are then amortised over 50 years.
Renovation
Renovation-related emissions are amortised over 10 years and are accounted for using a monetary approach. A more in-depth study can be carried out to gain accuracy.
IT equipment
IT-related emissions are computed via an activity-based approach using data provided by the organisation (IT equipment inventory). Average emission factors by type of equipment and the latest life cycle assessments published by manufacturers (Apple, Dell, Lenovo, Boavizta, etc.) are included in Greenly's database. Therefore, a high level of accuracy can be obtained for IT equipment GHG emissions.
Vehicle fleet
Emissions related to the manufacturing of vehicles are computed based on the number and type of vehicles used.
Accuracy can be improved when manufacturers publish life cycle assessments of their vehicles.
Furniture
For most cases, furniture-related GHG emissions account for a very small part of the organisation's total emissions. Therefore, to estimate these emissions, a kgCO₂e per employee ratio is used.
Accuracy can be improved by collecting and using additional data.

Subcategory 4.3 - Waste management

Emissions related to this subcategory are caused by the transport, treatment and disposal of waste (incineration, compost, landfill, recycling, etc.) generated by activities and operations within the organisational perimeter of the legal entity.
Waste-related emissions are accounted for in different ways. In most cases, these GHG emissions represent a very small part of the organisation's total emissions. Therefore, a kgCO₂e per employee ratio is used. Accuracy can be improved by collecting further data: the weight and type of waste generated by the company.
Emissions related to the treatment and disposal of industrial and construction waste are systematically computed by collecting data on the type and weight of waste generated.

Subcategory 4.4 - Upstream leased assets

These emissions are related to assets that are leased by third parties (who own them) to the reporting entity (vehicles, machinery, buildings, etc.).
The method used to compute the cradle-to-gate emissions is the same as for subcategory 4.2 "Capital goods".
Emissions resulting from the energy use of these assets are generally included in Scope 1 and 2.

Subcategory 4.5 - Purchases of services

Emissions related to this subcategory are induced by the purchase of services (banking, advertising, consulting, technical studies, digital services, etc.).

Purchases of services
As activity-based data resulting from activities and operations of service companies are very diverse, monetary emission factors are used to estimate total emissions related to these activities. Emissions are computed by multiplying the amounts spent by a monetary emission factor (in kgCO₂e/currency).
These emission factors are computed using two methods:
- Carbon intensity of the service provider. When the service provider reports and discloses their GHG emissions publicly or shares data directly with Greenly (via Greenly Supplier Engagement), total emissions are divided by the company's turnover, and a monetary ratio is computed.
- Carbon intensity of a business sector. For companies that do not publish a GHG assessment, the carbon intensity of the business sector is used instead. This method is widely used for MSMEs, who do not often share information on their environmental impact. The data used comes from studies carried out by Greenly or from public databases. The accuracy can then be improved by engaging service providers in the process or by using other metrics (e.g., number of FTE).
- 1. Focus on digital services
    Total GHG emissions induced by digital services are estimated via a monetary approach, using either the carbon intensity of the service provider or that of the sector (data centre, IT licence, SaaS, video conferencing, web advertising, etc.).
    Accuracy can be improved by carrying out an activity-based study. Greenly has become a true expert in this field and can compute the carbon impact of digital products, particularly that of data centres and cloud services, with great accuracy. Indeed, a specific study can be done using the type of storage, cloud computing and processing power; the amount of data transfers, etc.; and the country where resources and data centres are located.

Category 5 - Indirect greenhouse gas (GHG) emissions related to sold products (goods and services)

Subcategory 5.1 - Use of sold goods

Emissions related to this subcategory are caused by the production of energy and raw materials that are consumed throughout the life of the sold products.
Depending on the sold product, different methods exist.

Digital products and websites
Emissions are induced by the power consumption of terminals and networks (cloud computing, data transfers, data centres, storage, etc.) used by end-users. These emissions are computed using the total time spent (in hours), the country where the terminals and networks are located (the carbon intensity of electricity varies depending on the country) and the estimated average energy consumption per hour. Network traffic emissions are estimated using the total amount of transferred data. Automation is ensured via a monthly average that is regularly updated.
Energy-consuming products
Emissions are induced by the energy consumption of sold products. These emissions are computed using the average energy consumption per product and the country where the energy is produced and consumed (the carbon intensity of electricity varies depending on the country). Automation is ensured via a monthly average that is regularly updated.
Semifinished goods
Semifinished goods still need to be processed or assembled. As for energy-consuming products, emissions are computed using the average energy consumption needed in the process and the country where the energy is produced and consumed (the carbon intensity of electricity varies depending on the country).
To include these emissions in the platform, a more in-depth study needs to be carried out.

Subcategory 5.2 - Downstream leased assets

These emissions are related to assets that are owned by the organisation and leased to third parties (vehicles, machinery, buildings, etc.).
The method used to compute the cradle-to-gate emissions is the same as for subcategory 4.2 "Capital goods".
Emissions resulting from the energy use of these assets are estimated in the same way we would estimate for Scope 1 or 2 emissions.

Subcategory 5.3 - End-of-life treatment of sold products

Emissions related to this subcategory are caused by the transport, treatment and disposal of sold products (incineration, compost, landfill, recycling, etc.).
Emissions related to the treatment and disposal of the sold products are computed by collecting data on the type and weight of waste generated.

Subcategory 5.4 - Investments

Emissions related to this subcategory are induced by activities and projects financed by the legal entity.
We have developed a specific module to estimate PCAF-aligned financed emissions.

Category 6 - Indirect greenhouse gas (GHG) emissions that still haven't been taken into account

Subcategory 6.1 - Other indirect emissions

Emissions related to this subcategory are indirect emissions resulting from activities and operations outside the organisational boundary of the legal entity and which cannot be accounted for in one of the other subcategories.

The French Carbon Methodology BEGES-R v5