ESRS E1 refers explicitly to the GHG Protocol for the structure of the 15 Scope 3 categories and for dual reporting of Scope 2 (location-based and market-based). A well-run Bilan Carbone® V9 meets the requirements of ESRS E1, since V9 was designed for that, but the reporting format that speaks to CSRD auditors is the GHG Protocol. Since the French law of 30 April 2025, companies subject to the CSRD have been exempt from the BEGES obligation when their sustainability statement contains their emissions inventory and their transition plan.
Read the source article: Bilan Carbone® vs GHG Protocol: the 5 differences that matter