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 3 corresponds to indirect greenhouse gas (GHG) emissions related to transport.
Emissions allocated to this category are included in the broader and more common Scope 3 classification. Scope 3 emissions correspond to non-energy related indirect emissions that are induced by upstream and downstream operations and activities outside the organisational boundary of the legal entity.
This category is divided into 5 sub-categories.
Sub-category 3.1 - Upstream transport
Emissions related to this sub-category are caused by the transport of goods by truck, train, boat, plane, moped, etc., the cost of which is borne by the Legal Entity.
To estimate the GHG emissions linked to this sub-category, a monetary approach is implemented using specific monetary emission factors for each mean of transport.
Accuracy can be improved by implementing an activity-based approach: emissions are computed using the total distance travelled, the weight transported and the type of vehicle and fuel used. Monitoring these emissions can be automated by establishing specific monetary emission factors (computed by using the activity-based data provided by the organisation).
Sub-category 3.2 - Downstream transport and distribution
Emissions related to this sub-category are caused by the transport of goods by truck, train, boat, plane, moped, etc., the cost of which is not borne by the Legal Entity.
The organisation does not directly pay for the transport, hence only an activity-based approach is used to compute these GHG emissions.
Automation is ensured by applying a monthly average and by regularly updating the data used. Greenly plans to connect to business management software products via APIs (e.g. SAP) to automatically collect the most up-to date activity-based data.
Sub-category 3.3 - Commuting
Emissions related to this sub-category are caused by commuting (car, public transport, motorcycle, moped, electric bicycle, etc.)
These emissions are estimated using an employee questionnaire sent to all employees of the organisation.
Sub-category 3.4 - Visitor and client transport
Emissions related to this sub-category are caused by means of transports used by visitors and clients to travel to one of the organisation's sites (plane, train, rented car, taxi, e-bike, etc. or public transport).
These emissions are computed using an activity-based approach when relevant (the company provides data on the distance, mean of transport and number of visitors).
Sub-category 3.5 - Business travel
Emissions related to this sub-category are caused by employee travelling by plane, train, car, taxi, etc. or public transport for business purposes.
These emissions are computed using the expenses found in the general ledger of the organisation. An activity-based approach can also be implemented to gain in accuracy.