57 articles in this category
How to use ADEME's Base Empreinte: link each piece of activity data to the right emission factor, choose physical or monetary data, and produce a reliable carbon footprint, seen from the accountant's seat.
Applying the carbon footprint to restaurants: the weight of food purchases (Scope 3), kitchen energy, bio-waste and food waste, with the accounting items that feed the calculation.
OPERAT declaration under the French tertiary decree: who is concerned, which data to gather, the step-by-step procedure and the 30 September deadline, without risking a fine.
Calculating your green-taxonomy-aligned turnover: eligible vs aligned, DNSH, minimum safeguards and the three turnover, CapEx and OpEx ratios, after the 2026 Omnibus.
ESRS E5 circular economy: resource inflows and outflows, waste, the LEAP method and the link with your accounting data, after the 2026 simplification.
Product eco-design for SMEs: what the AGEC law, the ESPR regulation and the EPR schemes change in 2026, and where the accountant adds costed value.
CSR communication: how to publish a verifiable report, avoid greenwashing sanctioned since 2022, and turn transparency into a real asset.
Décret tertiaire, absolute or relative target: understand Crelat and Cabs, choose the right reference year, and size the real energy reduction effort.
Climate financial risks for SMEs: telling physical and transition risks apart, the TCFD framework now carried by IFRS S2 and ESRS E1.
An operational checklist of the documents and evidence to gather by EcoVadis pillar (environment, social, ethics, procurement) to gain points without rebuilding your entire CSR policy.
E-commerce carbon footprint: steering the three ESG cost centres of online retail (delivery, returns, packaging) with management data, EPR schemes and the ban on destroying unsold goods.
Construction carbon footprint: telling the company emissions report (scopes 1, 2, 3) apart from the RE2020 regulatory LCA, understanding INIES EPDs and on-site obligations.
Responsible procurement: understanding the ISO 20400 standard (non-certifiable guidance) and the RFAR label, now open to small and mid-sized companies, without confusing the two.
Choosing a carbon footprint and ESG reporting software for an SME: five criteria (ADEME factors, scopes 1-2-3, data collection, VSME export, accounting link) without over-sizing.
Duty of vigilance: who is in scope, what a vigilance plan contains, and why an SME in the value chain is indirectly concerned.
Our articles provide general guidance. A discovery meeting with Samuel HAYOT allows us to analyse your specific case.