Analyses, décryptages et vulgarisation par nos experts ESG, HSE & Carbone

ESG indicators are no longer just about meeting reporting requirements. When well chosen, they become management tools that strengthen performance, resilience and competitiveness.

Moving from monetary ratios to actual supplier data is essential to transform Scope 3 into a genuine decarbonization plan. By actively engaging its supply chain, the company goes beyond mere regulatory compliance, turning it into a lever for resilience and economic performance.

Sustainability is becoming a driver of competitiveness and long-term viability. Faced with climate, financial, and operational risks, companies must adapt their models to remain resilient.

Water preservation is becoming a business continuity imperative. Here's a look at Groupe Bel's approach to measuring, prioritizing, and integrating the true value of water into its decisions.

Simplified ESRS refocus sustainability reporting on material issues. We look back at the ANC's analysis and InVivo's experience to better prepare your CSRD approach.

An ideal complement to carbon footprint measurement, Scope 4 allows companies to measure and highlight the avoided emissions generated by their solutions, establishing itself as a strategic lever for performance, sustainable innovation, and differentiation against greenwashing.

Compare the best VSME software in 2026 to structure your ESG reporting, ensure data reliability, and meet market expectations.

A quick fix for Wave 1, a "stop-the-clock" for Wave 2, and VSME as a reference point for out-of-scope companies: the ongoing simplification does not eliminate the need for oversight. It primarily requires reintroducing proportionality, methodology, and strategy into sustainability reporting.

Industrial decarbonisation is becoming a performance issue. Between energy, regulation and carbon management, companies need to structure an actionable, profitable trajectory.

Carbon intensity and absolute emissions are the two key indicators that shape corporate climate strategies. Distinguishing between them is essential for managing decarbonization and ensuring transparent communication.

With increasing regulatory demands and the limitations of spreadsheets, carbon accounting software has become essential. This 2026 comparison breaks down the key solutions for effectively managing your decarbonization strategy.

Integrating ESG into governance is no longer an optional choice. The most committed companies demonstrate better financial performance, increased resilience, and stronger strategic management.

The approval of the Omnibus directive clarifies CSRD thresholds and timelines. ESG reporting is entering a more stable phase, yet remains a strategic priority in light of funder requirements and international competition.

With the demands of the CSRD, spreadsheets are no longer enough. Discover the best software to automate your ESG data collection, ensure compliance, and effectively drive your sustainability strategy.

With CSDS, China is laying the foundations for its own sustainability reporting standards. Aligned with international standards, they are gradually reshaping the ESG framework for companies operating in the Chinese market.

In a regulatory landscape shaped by the arrival of Omnibus, the 13th Tennaxia study shows that ESG reporting remains firmly embedded in companies, extending well beyond mere CSRD compliance.

Long perceived as a compliance exercise, non-financial reporting is now establishing itself as a strategic tool. It helps companies manage their ESG issues, engage with their funders, and support their sustainable transition.

The ISO 17298 standard finally provides an international framework for integrating biodiversity into corporate strategy and reporting, on par with climate or CSR performance.

With the effects of climate change already tangible, companies must integrate climate risks into the heart of their strategy to strengthen their resilience and remain competitive.

The Clean Industrial Deal places decarbonization at the heart of European industrial strategy, reconciling economic performance with the ecological transition.

ISO 20400 guides companies toward sustainable procurement. It provides a clear framework for reducing ESG impacts and engaging suppliers in decarbonization.

The concept of planetary boundaries defines nine environmental thresholds that must not be crossed to ensure a safe living space for humanity. Every year, Earth Overshoot Day reminds us that we are consuming more than the Earth can regenerate. Understanding and incorporating these boundaries has become essential for businesses and decision-makers.

ESG and CSR: two concepts often confused, yet with very different rationales. From origins and objectives to targets, indicators, and regulations, we break down their complementarities, differences, and strategic alignment at a time when non-financial reporting has become essential.

Faced with the proliferation of misleading environmental claims, the EU is taking action. The Green Claims directive aims to regulate “green” marketing to guarantee reliable information for consumers, protect responsible companies, and strengthen the fight against greenwashing. Here's an explanation.

The VSME standard offers micro-enterprises, VSEs, and SMEs a simplified framework to structure their sustainability reporting and meet stakeholder expectations. Discover what this streamlined version of the CSRD contains and how to use it to prepare and publish your sustainability report.

Faced with new regulations and growing climate risks, incorporating your supply chain into an ESG approach is becoming essential. But how can you encourage your suppliers to adopt sustainable practices without compromising your competitiveness? This article explores strategies and tools for an effective, resilient transition.

What does the Omnibus law change for businesses? Presented by the European Commission, this proposal aims to ease several Green Deal regulations. If adopted, it will significantly alter the CSRD, CSDDD, Green Taxonomy, and CBAM. Here is a breakdown of the key developments.

With the CSRD, every company must identify and assess its Impacts, Risks and Opportunities (IROs) in order to structure its ESG reporting. But how do you actually go about it? From the double materiality analysis to disclosure obligations, this article guides you step by step through this new regulatory requirement.

A carbon footprint assessment is the first step toward an effective decarbonization strategy. To support organizations, the Association pour la transition Bas Carbone has developed a methodology for anyone looking to measure their environmental impact and launch a transition plan: the Bilan Carbone® method. Discover our complete guide!

The CSRD directive marks a revolution in sustainability reporting, significantly expanding requirements for companies. Between double materiality, transition plans, and digital taxonomy, this initial exercise raises as many questions as it creates opportunities. How can you prepare effectively? What key points should you monitor to ensure a successful audit? Through insights from audit experts and findings from a study of companies, discover the issues, challenges, and best practices for navigating this new era of ESG reporting.

What does 2025 have in store for the fight against global warming? Between political upheaval, shifts in the Green Tech market, and the recalibration of international relations, many factors could change the game.

Climate change now exceeds +1.5°C. Extreme weather events are intensifying, revealing the limitations of our mitigation policies. While mitigation efforts must continue, adaptation has become crucial. If mitigation aims to reduce greenhouse gas emissions and protect ecosystems, adaptation must strengthen societies' resilience to climate impacts. Globally, strategies are being implemented, involving states, businesses, and citizens, to ensure a sustainable future. Every local action contributes to global resilience.

The TNFD (Taskforce on Nature-related Financial Disclosures) provides a framework for companies to assess, manage, and disclose their impacts and dependencies on nature. Inspired by the TCFD, it aims to integrate biodiversity issues into financial strategies. Its recommendations are based on scientific principles and the LEAP approach.

Committing to a carbon trajectory has become a major strategic issue for companies. Fighting global warming is no longer just a matter of corporate social responsibility, but an economic and regulatory imperative. With increasing obligations, such as the CSRD and CSDDD, organizations must not only measure but also reduce their greenhouse gas emissions. However, this process is complex and requires a rigorous approach. We explore the 10 common mistakes to avoid when implementing a carbon strategy.

On July 12, 2024, the European Parliament adopted the Nature Restoration Law, a cornerstone of the European Green Deal. Although weakened following negotiations, this law aims to restore 20% of European ecosystems by 2030, with a goal of full restoration by 2050. It specifically targets degraded habitats, threatened pollinators, and agricultural biodiversity, while incorporating measures for urban and forest ecosystems. However, its implementation faces significant challenges.

The UN Sustainable Development Goals (SDGs), structured around 17 objectives, aim to eradicate poverty, protect the planet, and promote prosperity. Based on economic, social, and environmental pillars, these goals face major challenges such as climate change and a lack of transition financing, while also offering opportunities through international cooperation and innovation.

Greenwashing has given way to a new practice: greenhushing. Companies are becoming increasingly discreet about their environmental actions. Why this silence? By staying quiet, are they hoping to avoid criticism? What are the consequences for the planet and for the companies themselves?

Taxonomy, CSDDD, SFDR, European Climate Law... If you are struggling to keep track of all the European ESG regulations, this article aims to help you understand the purpose of each of these texts and how they relate to the CSRD.

Since its inception, the Global Reporting Initiative (GRI) has established itself as a global pioneer in corporate CSR disclosure standards. Used by thousands of organizations worldwide, it provides a robust framework for non-financial reporting, combining transparency, comparability, and improved ESG performance. This organization, which has shaped the sustainable reporting landscape, continues to evolve in response to new global regulations.

Climate strategy has become a critical issue for companies, driven by regulation, stakeholders, and climate risks. It is now essential to anticipate this transition to transform what many economic players still perceive as a constraint into an opportunity. Aligning climate strategy with business strategy is vital for long-term viability and can yield numerous benefits, such as resilience, new opportunities, and a competitive advantage.

The ACT (Accelerate Climate Transition) method is an initiative led by ADEME, the CDP and the WBA, whose mission is to help companies decarbonise their activities and contribute to global carbon neutrality. It offers programmes such as ACT Step-by-Step, which helps structure decarbonisation plans, and ACT Evaluation, which measures the progress made in this area. Having become a global benchmark for corporate decarbonisation journeys, it now aims, through new methodologies, to guide companies towards a more comprehensive environmental transition. In this article, we look at how these various methodologies work and how they help companies begin their transition to a sustainable economic model.

The ISSB is an organization created to develop global standards for corporate sustainability reporting. Its goal is to provide investors with clear, comparable information on company sustainability performance. It offers a transparent and consistent framework for companies worldwide, aiming to promote responsible governance and guide businesses toward sustainable practices, marking a major step forward in the transition to a greener economy.

Non-financial reporting is a top priority for companies, especially with the rise of the CSRD. While often seen as time-consuming, it actually represents a significant opportunity. When handled correctly, it can serve as the foundation for an effective climate strategy, marking the start of proactive ESG management.

What is embodied energy? This concept, created in the 1960s and intrinsically linked to research on product life cycle analysis, aims to measure the overall environmental footprint of products, from raw material extraction to their end-of-life. While particularly used in certain sectors, starting with construction, this methodology nonetheless has certain limitations.

The luxury sector, renowned for its excellence, is facing major environmental challenges, particularly due to the significant CO2 emissions generated by its global operations. Under increasing pressure from stakeholders, including a younger clientele attentive to environmental impact, major industry players such as LVMH, Kering, and Hermès are adopting innovative approaches to decarbonize their activities.

Businesses have a crucial role to play in reducing greenhouse gas emissions and fighting climate change. The ISO 14064 standard has become an essential tool for organizations looking to make a concrete commitment to this process. It provides a rigorous methodological framework for reducing GHG emissions and contributing to a sustainable future. But how does it work? What are its goals and benefits?

While carbon sequestration is often associated with terrestrial forests, the equally vital role of marine and coastal ecosystems is frequently overlooked. Mangroves, seagrass meadows, and salt marshes are massive carbon sinks that play a crucial role in mitigating global warming and preserving biodiversity.

As committed companies align their climate and business strategies, leveraging impact, carbon, and ESG data is becoming increasingly sensitive and essential for a controlled transition to new, low-impact business models. To best equip these companies, Tennaxia ESG is designed and developed as a true "Data Platform," incorporating the specificities of impact data while meeting all the requirements of modern data platforms.

Publishing non-financial reports is one of the new challenges facing businesses today. Not only are these reports becoming more comprehensive, but they are also multiplying. How can you navigate this landscape, identify which ones are mandatory, understand what they contain, and determine if they are interoperable? We help you clear things up by comparing the main standards that companies are subject to.

The CSDDD introduces the concept of corporate due diligence regarding environmental protection and human rights into European law. This new tool, which reinforces the CSRD, will also hold companies operating in the EU accountable for the potential impact of their operations and the activities across their entire value chain.

A focus on the CSRD, the European sustainability reporting directive that will require over 50,000 companies to provide more precise non-financial reporting and commit to funding and deploying an ambitious climate strategy.

Have you identified the need for a carbon accounting tool? Now you need to find the solution best suited to help you track your emissions and support your reduction strategy. Several options are available to you. You could rely on the now-classic Excel spreadsheet (which risks reaching its limits quickly), build a more sophisticated solution in-house, or use a turnkey SaaS tool. Each solution has its pros and cons, but more importantly, each is more or less adapted to your organization and the market context. So, what are the main criteria that should guide your choice?

In 2019, France introduced a tool designed to develop and promote carbon reduction and sequestration projects within its borders: the Low-Carbon Label. This label is also a way to better monitor decarbonization projects and support stakeholders in transitioning to a more sustainable economic model. How do you create a Low-Carbon labeled project? What are these French-made carbon credits actually worth?

How have CFOs become central to corporate environmental transition policies? The growing importance of non-financial reporting has profoundly transformed the role of finance departments, placing them at the forefront of managing ESG issues within companies. This evolution, which has taken place over the years, is now accelerating with the implementation of the CSRD, which is far more comprehensive and demanding than its predecessors.

One of the goals of the CSRD is to harmonize the format of non-financial reporting within the European Union. This is the context in which the ESRS were introduced. These reporting standards, developed by EFRAG, detail the content, format, and collection methods for the vast amount of environmental, social, and governance data that will be published in CSRD reports. The first 12 ESRS were adopted by the European Commission on July 31, 2023.

The energy sector remains the primary emitter of greenhouse gases worldwide. Historically linked to economic development and essential for the proper functioning of our societies, it now needs to be fundamentally rethought and transformed. This long-awaited energy revolution must necessarily involve an evolution in production methods as well as consumption patterns.

What is the actual role of the SBTi in carbon accounting? As an internationally recognized organization, it has become a benchmark for decarbonization. Thousands of companies have chosen to follow its methodology to set science-based greenhouse gas emission reduction targets. How does it work in practice?

The issuance of green bonds by governments and corporations is booming. This tool for sustainable finance offers significant opportunities for both issuers and investors. This growth is accompanied by initial regulations, particularly within the European Union, which help to better define what can be considered "green."

Among the ESRS reporting standards that make up CSRD reports, the ESRS E1 standard on climate change is at the center of attention. Measuring GHG emissions, impact analyses, action plans, integration into corporate strategy, financial modeling... It is particularly demanding and will require significant involvement from companies. So, how can you approach it with confidence?

Measuring Scope 3 emissions for a carbon footprint is a complex task. Numerous methodologies exist, each with its own advantages and limitations. How should carbon data be collected? What is its quality level? Is it actionable? Ultimately, the challenge becomes even greater when it comes to actually reducing these emissions.

The Carbon Disclosure Project (CDP) is an international organization that manages one of the world's largest environmental databases for companies, cities, and states through its reporting system. The score assigned by the CDP is now closely scrutinized by investors and buyers. How does this system work, and how can you improve your rating?

The CSRD will eventually affect 50,000 companies, which will be required to produce annual reports based on a long list of ESG criteria. How can you best prepare for the publication of these reports? What governance model should you build? How can you collect and analyze this volume of data?

The shift from DPEF to CSRD is profoundly transforming reporting. The Tennaxia study reveals how companies are organizing themselves to meet new requirements: double materiality, governance, and ESG data management.

The EU taxonomy is a classification system for sustainable economic activities. As a central tool of the European Green Deal, it aims to create a common language for all economic stakeholders to support and finance the European Union's ecological transition. How does it work? Who is it for? What is its implementation timeline?

What is the SFDR regulation implemented by the European Union? A cornerstone of green finance, it aims to redirect investments towards sustainable projects and, to achieve this, imposes transparency obligations on financial actors regarding social and environmental impacts and investment decisions.

A carbon footprint assessment always begins with collecting company activity data. This complex step must be carried out intelligently to ensure a high-quality assessment that can be leveraged as part of a decarbonization strategy.

For several years, carbon credits have been at the heart of debates regarding their usefulness in reducing corporate carbon footprints. Initially presented as a virtuous mechanism for Net Zero strategies, the system has been subject to abuses and excesses that have called its use by companies into question. How does it work? Is it still a viable tool in a decarbonization strategy? Can it be used exclusively?

The "materiality" of an ESG issue for a company can be determined through various lenses, which will greatly influence its ESG action plan and non-financial reporting efforts. The CSRD will soon mandate "double materiality" reporting; what does this mean for obligated companies?

When establishing an organization's GHG emissions inventory, one of the objectives must be to minimize the uncertainty of the emissions accounted for. Where do these uncertainties come from? How can they be limited, and more importantly, how can they be integrated into the carbon footprint analysis?

Switching from natural gas to biogas is an increasingly common decarbonization strategy in corporate climate action plans. What is biogas, what is its decarbonization potential, and how can you plan for the financial impact of making the switch?

While corporate climate impact data is increasingly becoming public, why does data security remain crucial when offering an online carbon management solution, and how do we address this at Tennaxia?

Today, many companies are committing to reducing their emissions and are implementing action plans for which they quantify the carbon impact. Unfortunately, these actions struggle to materialize on the ground due to a lack of financial impact modeling, which is necessary to unlock investment budgets and drive real-world implementation.

If you've started looking into different methods for calculating greenhouse gas emissions, you've undoubtedly heard of the famous emission scopes. What do Scope 1, 2, or 3 mean, and what lies behind the categorization by scopes?

Travel and nature enthusiasts, discover 5 unique destinations reachable by night train.

Given the urgency and tightening climate regulations, more and more companies are implementing internal carbon pricing mechanisms. What are the best practices and benefits for businesses? Is it a viable solution for decarbonizing their operations?

The CSRD directive redefines governance as a central pillar of sustainability. It requires companies to demonstrate the genuine involvement of their governing bodies in the ecological transition.

In March 2023, the SBTi released its new "Forest, Land and Agriculture" (FLAG) carbon accounting methodology, specifically for the land-use and agricultural sectors. This sector-specific guidance raises the bar for carbon accounting for companies with operations involving forestry, soil, and agricultural land.

Faced with the growing demands of the CSRD, sustainability reporting has become an essential lever for management and transformation. More than just a regulatory exercise, it is becoming the quantified proof of a company's genuine commitment to the environmental, social, and economic transition.

For many companies, indirect emissions related to procurement are dominant in their GHG emissions footprint. However, as Scope 3 regulatory obligations tighten, it is becoming urgent to establish and manage more responsible and effective procurement strategies. What are the main steps to achieve this?

You've heard of Bilan Carbone, the GHG Protocol, or even regulatory BEGES, but are you feeling a bit lost among all these carbon accounting standards and frameworks? Which one should your company be focusing on? What are the differences between these various accounting methods? This guide will help clarify things.

The regulations concerning the preparation and publication of greenhouse gas emission reports changed on January 1, 2023. Here's a look at the key points of version 5 of the methodology recommended by ADEME.

How can we decarbonize European industry without impacting its competitiveness? A focus on the Carbon Border Adjustment Mechanism (CBAM).

The Marginal Abatement Cost Curve is the essential financial analysis tool for any stakeholder seriously committed to decarbonizing their business or investment portfolio.

Some call it a panacea, others an environmental disaster—what is the real story behind the pollution generated by electric vehicles? Is a combustion-engine car truly more polluting than an electric one?

Greenhouse gases (GHGs) are gases that are mostly naturally present in the atmosphere, but whose concentrations are rising due to emissions from human activities. What are these GHGs, what are their main sources of emissions, and how do they contribute to current global warming?

Nous sommes heureux d’être signataires des 10 principes pour une stratégie climat d’entreprise ambitieuse, portée par le projet Net Zero Initiative, et co-construite par un grand nombre de professionnels du changement climatique en France.

Where does Europe stand in its ecological transition? A summary of the Green Deal: towards decarbonization and environmental preservation.

Rising temperatures, droughts, sea-level rise... What will real estate in France look like in 2050?

Zoom in on the CRD, the Climate Resilience Development framework proposed by the IPCC.

Financial players will play a central role in a low-carbon world: An overview of the regulations and tools at their disposal.

Our complete guide to achieving your climate goals

In response to growing expectations from regulators, investors, and NGOs, transparency is emerging as a cornerstone of ESG reporting. With the Taxonomy, SFDR, and CSRD, companies must now produce reliable, comparable, and verifiable information to demonstrate the reality of their commitments.

The SBTi's new Net Zero standard is now more stringent. Discover what it entails in our infographic!

Acquisition or sale of a company: How to properly integrate it into your Carbon Footprint? We provide the answer here!

Our summary of the first part of the latest IPCC synthesis report on climate change.

Want to know everything about the Climate and Resilience Law? Here is a short article summarizing its main principles and the history behind it.

You want to commit your company to reducing its emissions. But how do you build a relevant and effective carbon strategy?

A good CSR strategy is a well-managed strategy. Wondering how to achieve this? All is explained here!

Love to travel? So do we. Read this article to learn how to pursue your passion while protecting the planet.

We break down what's behind this essential report for communicating your CSR strategy.