Carbon assessment: definition, method and obligations
A carbon assessment measures an organisation's greenhouse gas (GHG) emissions over a given period. It is the starting point of any decarbonisation strategy and, for a growing number of companies, a regulatory obligation.
What is a carbon assessment?
A carbon assessment involves listing an organisation's activities (energy, transport, purchases, waste, etc.) and converting each into CO₂ equivalent using emission factors. The result, expressed in tonnes of CO₂ equivalent (tCO₂e), gives a clear view of the largest emitting items and the priority levers for action.
Scopes 1, 2 and 3
Emissions fall into three scopes: Scope 1 (direct emissions, e.g. on-site combustion and vehicles), Scope 2 (purchased energy, e.g. electricity), and Scope 3 (all indirect emissions: purchases, freight, travel, end of life). Scope 3 often represents more than 70% of the total and should not be overlooked.
How to carry out a carbon assessment?
The process follows four steps: define the scope and base year, collect activity data (invoices, meter readings, purchases), apply official emission factors (notably ADEME's Base Empreinte®), then analyse the results to build a reduction plan. UltraCarbon guides each step and automatically applies the right emission factor.
Who is subject to the obligation?
In France, the BEGES (greenhouse gas emissions assessment) is mandatory for companies with more than 500 employees, local authorities and certain public bodies. At European level, the CSRD directive is progressively extending non-financial reporting to tens of thousands of companies, with climate indicators (ESRS E1) that rely on a robust carbon assessment.
Frequently asked questions
What is the difference between a carbon assessment and a carbon footprint?
A carbon assessment usually covers an organisation (Scopes 1/2/3), whereas a carbon footprint can refer to that of a product (ISO 14067 standard) or a person. UltraCarbon covers both.
How long does it take to complete a carbon assessment?
With a guided tool like UltraCarbon, a first estimate takes a few hours. Full data collection for a detailed assessment usually takes from a few days to a few weeks depending on the size of the organisation.