Full definition
Greenhouse Gas Emissions Inventory, a French regulatory obligation (Article L229-25 of the Environmental Code, Decree 2011-829 amended by Decree 2022-982). Applies to companies with > 500 employees in mainland France / > 250 overseas, public legal entities with > 250 staff, local authorities with > 50,000 inhabitants. Frequency: every 4 years (companies) or 3 years (public entities). Since the Decree of 1 July 2022, scope 3 has become mandatory for all entities subject to the requirement. Submission on bilans-ges.ademe.fr. Theoretical penalty: €50,000 (rarely applied but tightened in 2023). Do not confuse it with Bilan Carbone® (the underlying ABC method, freely usable and applicable to all organisations) or with CSRD (which requires broader reporting across 12 ESRS standards).