The French regulatory GHG assessment methodology and guidelines is called "Bilan d'Émissions de Gaz à Effet de Serre (BEGES)". The current version is the fifth one (BEGES v5). It is the French equivalent of the GHG Protocol.
Category 2 (formerly Scope 2) corresponds to indirect greenhouse gas (GHG) emissions related to energy use.
These are indirect emissions induced by the production of electricity, steam, heat or cooling used for activities and processes within the organisational boundary of the legal entity.
This category is divided into 2 sub-categories.
Sub-category 2.1 - Indirect emissions from electricity consumption
Emissions of this sub-category are related to the generation of electricity (fossil, nuclear or renewable power) outside the legal entity's organisational boundary.
Upstream emissions are not taken into account in this category but in category 4.1 (e.g. extraction and transport of fuels, construction of the power plant, network losses, etc.).
Estimating these emissions depends on the organisation:
The company directly pays for its energy bills
Total consumption can be approximated using the organisation's energy bills. As the price of electricity does not vary a lot from one supplier to another, electricity consumption can easily be estimated (in kWh).
Emission factors shared by various public agencies and bodies (e.g. IEA, EPA, UK Government, French Environment Agency, IPCC) are then used to convert the consumption (in kWh) to GHG emissions in kgCO2e.The company does not directly pay its energy bills
Emissions are computed using the estimated average energy consumption per m2 (or square foot) per building type (office, warehouse, data centre, housing, etc.).
Accuracy can be improved by using the total energy consumption of the building and the percentage of the space occupied by the organisation.
Sub-category 2.2 - Indirect emissions from energy consumption (other than electricity)
Emissions of this sub-category are related to the consumption of energy (other than electricity) that is produced outside the legal entity's organisational boundary (e.g. boilers).
Upstream emissions are not taken into account in this category but in category 4.1 (e.g. extraction, transport and processing of fuels, construction of the power plant, etc.).
The method used to compute these emissions is the same as for sub-category 2.1.