Focus on the Simplified Climate Report

Certain companies and associations benefiting from the stimulus plan must draw up a Simplified Climate Report, separate from the regulatory GHG report.

Marie Faucon
EHS Consultant
Update : 
12.09.2025
Publication: 
02.02.2022

Certain legal entities under private law (companies, associations, etc.) benefiting (or having benefited) from credits from the 2020-2022 stimulus plan must, in return, meet certain obligations.

One of these obligations is to produce a simplified greenhouse gas (GHG) emissions report, known as a Bilan Climat Simplifié (simplified climate report).

Please note: this obligation is different from the obligation laid down in the French Environment Code, which requires companies with over 500 employees in mainland France (250 employees in overseas regions and departments) to realize a GHG balance sheet and update it every 4 years.

Who is concerned by the Simplified Climate Report?

Legal entities under private law (companies, associations, etc.):

  • Employing between 51 and 500 employees ;
  • AND benefiting (or having benefited) from credits from the 2020-2022 stimulus plan set up by the government to revive the French economy following the economic crisis linked to the Covid-19 pandemic.

How to make it?

The Simplified Climate Report covers the direct emissions produced by the fixed and mobile energy sources required for the entity's activities (Scope 1).

The Simplified Climate Report is calculated on the basis of information transmitted by the entities concerned via the https://www.bilans-climat-simplifies.ademe.fr platform.

The platform's calculator will use an operational control approach to identify and quantify these emissions in a way that is consistent with the regulatory methodology for GHG assessments.

What data is made public?

The public has access to :

  • to all simplified balance sheet results;
  • other declared information (company name, number of employees, etc.) with the exception of contact details for those responsible for monitoring simplified balance sheets.

How long does it take?

Data must be transmitted to the platform :

  • no later than December 31, 2022 for companies with more than 250 employees;
  • no later than December 31, 2023 for companies with between 51 and 250 employees

The Simplified Climate Report must be updated every 3 years (even after the stimulus plan).

Photo credit: 457142881 @malp