By first estimating all categories using monetary ratios, then refining those with the greatest weight using physical data. The first pass uses purchases exported by accounting category, multiplied by ADEME Base Empreinte factors, and an employee commuting survey, supplemented by freight, business travel and waste data. The level of detail is then decided category by category, according to materiality. Before signing a quote, check Diag Décarbon'Action eligibility, which funds part of a first full assessment carried out by a certified consultancy.
Read the source article: Is scope 3 mandatory? What the law says in 2026