DRAWING UP A CARBON FOOTPRINT AND A TRANSITION PLAN
Until now, only large companies or organisations with a strong environmental approach were compelled to produce a greenhouse gas (GHG) balance sheet, but it is now being extended to a wide range of economic players.
This is the case of an industrial SME in the CHOLET area, which is due to be submitted to the European CSRD (Corporate Sustainability Reporting Directive) from 2026. The company called on Becouze to carry out an initial assessment of its CO2 emissions and to draw up a climate transition plan.
Climate change: a growing challenge for the industrial sector
In response to the CSRD, many SMEs and mid-cap companies are required to publish a sustainability report from 20251, the content and form of which are set out in European standards. This report will have to consist of a transition plan, including the company’s GHG balance sheet, an ambitious reduction trajectory and a detailed action plan.
For an industrial company, the stakes go beyond the regulatory framework. In a sector that is heavily dependent on natural resources, climate change is an increasingly important risk factor: shortages and rises of raw material prices, extreme weather phenomena, pressure from investors and customers, etc.
The company was aware that implementing a transition plan is a strategic and long-term project and therefore chose to be supported by Becouze’s CSR experts, with financial assistance from BPIFRANCE via the “Diag Décarbon’Action” programme.
A rigorous and collective approach for a tailor-made climate strategy
The stages of a GHG assessment are standardised and our Becouze consultants are trained in the reference methodologies in the field. However, while the subject is technical, our experts are committed to helping the project team appointed by the company develop its skills to give them the keys to carry out the work independently. Taking a pragmatic approach, they also seek to co-construct a realistic yet strategic action plan, by gaining a broader perspective on the company’s climate issues.
Our consultants therefore worked closely with the project team, both collecting the activity data to convert it into GHG emissions and raising awareness about the issues at stake by identifying the risks (and opportunities!) associated with climate change. Thanks to this approach, the company quickly took ownership of the issues and the method, and built a concrete action plan in line with its overall strategy.
Testimonial – Charlotte, Becouze CSR Consultant
“Taking action to mitigate and adapt to climate change is a complex but strategic issue for a company like the one we supported. We sought to provide a tailor-made response and turn this climate strategy into a lever of opportunity for our client.”
[1] The European CSR Directive was transposed into French law in December 2023. It will progressively apply to companies based on predefined thresholds:
- From 2024 (publication expected in 2025) for companies already subject to the NFRD,
- From 2025 (publication expected in 2026) for large companies meeting at least 2 of the 3 following thresholds: workforce > 250, sales excluding VAT > 50 M€, balance sheet total > 25 M€,
- From 2026 (publication expected in 2027) for listed SMEs,
- From 2028 (publication expected in 2029) for some non-European groups operating in Europe.
