Glossary
Integrate carbon tracking into utility management and investment planning

Base Carbone®

A public database maintained by ADEME listing reference emission factors for calculating GHG inventories in France. Updated annually. Available at bilans-ges.ademe.fr.

BEGES

Greenhouse gas emissions inventory. A mandatory regulatory report in France for organizations with more than 500 employees (250 in the French overseas departments), to be updated every 4 years and published on the national platform.

CO₂ equivalent (CO₂e)

A common unit of measurement for all greenhouse gases, converted based on their global warming potential (GWP) over 100 years.

1 kg of CH₄ = 28 kg CO₂e; 1 kg of R-404A = 3,922 kg CO₂e.

CSRD

Corporate Sustainability Reporting Directive (EU Directive 2022/2464)....