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 5 corresponds to indirect greenhouse gas (GHG) emissions related to sold products (goods and services).
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 4 sub-categories.
Sub-category 5.1 - Use of sold goods
Emissions related to this sub-category are caused by the production of energy and raw materials that are consumed throughout the life of the sold products.
Depending on the sold product, different methods exist.
Digital products and websites
Emissions are induced by the power consumption of terminals and networks (cloud computing, data transfers, data centres, storage etc.) used by end-users. These emissions are computed using the total time spent (in hours), the country where the terminals and networks are located (the carbon intensity of electricity varies depending on the country) and the estimated average energy consumption per hour. Network traffic emissions are estimated using the total amount of transferred data. Automation is ensured via a monthly average that is regularly updated.
Energy consuming products
Emissions are induced by the energy consumption of sold products. These emissions are computed using the average energy consumption per product and the country where the energy is produced and consumed (the carbon intensity of electricity varies depending on the country). Automation is ensured via a monthly average that is regularly updated.
Semifinished goods
Semifinished goods still need to be processed or assembled. As for energy consuming products, emissions are computed using the average energy consumption needed in the process and the country where the energy is produced and consumed (the carbon intensity of electricity varies depending on the country).To include these emissions in the SaaS, a more in-depth study needs to be carried out.
Sub-category 5.2 - Downstream leased assets
These emissions are related to assets that are owned by the organisation and leased to third parties (vehicles, machinery, buildings, etc.).
The method used to compute these emissions is the same as for sub-category 4.2 "Capital goods".
Sub-category 5.3 - End-of-life treatment of sold products
Emissions related to this sub-category are caused by the transport, treatment and disposal of sold products (incineration, compost, landfill, recycling, etc.).
Emissions related to the treatment and disposal of the sold products are computed by collecting data on the type and weight of waste generated.
Sub-category 5.4 - Investments
Emissions related to this sub-category are induced by activities and projects financed by the legal entity.
These emissions are not directly accounted for on the SaaS.
However, when relevant, these emissions can be added to the SaaS. Financed-emissions are allocated using the share invested in the company or project.