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The ACT (Assessing Low Carbon Transition) initiative is an international assessment framework that measures the consistency of companies' climate strategies with the objectives of the Paris Agreement. What sets it apart from other frameworks is that it assesses not only commitments, but also the credibility of implemented actions. Reporting under this initiative allows a company to rigorously and transparently demonstrate its commitment to the low-carbon transition and comply with increasing regulatory requirements.

ACT Initiative

It is a fundamental framework; although not mandatory in itself, it is the most widely used international accounting framework for measuring and managing greenhouse gas (GHG) emissions from private and public sector operations, their value chains, as well as mitigation actions.

GHG Protocol / BGES

GRI (Global Reporting Initiative) offers the most widely used sustainability reporting standards worldwide, providing a comprehensive framework for disclosing an organization's economic, environmental, and social impacts. Adopting these voluntary standards strengthens a company's credibility and transparency, meets investor and stakeholder expectations, and enables better management of sustainable performance.

ISO 14001 provides an internationally recognized framework for an environmental management system (EMS), enabling businesses of all sizes to effectively manage their environmental impacts. Its implementation helps ensure regulatory compliance, improve operational efficiency (waste reduction, cost savings), and strengthen reputation, demonstrating a clear commitment to environmental performance and continuous improvement.

ISO 14001

ISO 26000 is a voluntary international standard of guidelines developed with the participation of nearly 90 countries, including France. It helps organizations integrate social responsibility into their operations, covering human rights, labor, the environment, and community engagement. Many companies around the world—including large corporations and SMEs in sectors such as manufacturing, services, and distribution—use ISO 26000 to enhance their reputation, manage risks, and build stakeholder trust by aligning with global CSR principles.

This standard is based on seven central issues that companies must consider:
• organizational governance,
• human rights,
• labor relations and conditions,
• environment,
• fair practices,
• consumer issues,
• communities and local development.

ISO 26000

ISO 50001 provides an internationally recognized framework for an energy management system (EMS), enabling businesses to optimize their energy performance and achieve significant savings. Its implementation helps reduce operating costs and GHG emissions (Scopes 1 & 2), while ensuring regulatory compliance and improving sustainability reputation.

ISO 50001

If your business:

- engages in any transaction for financial gain in California,
- is organized or has its place of business in California, OR
- if your sales, assets, or wages in California exceed the thresholds listed on the California Franchise Tax Board website,

then you are subject to this legislation.

See the thresholds here: https://www.ftb.ca.gov/file/business/doing-business-in-california.html

CA SB 261 (as amended by SB219)

CA SB253 (as amended by SB219)

The Tertiary Decree imposes an obligation on owners and occupants of tertiary buildings with a surface area ≥ 1,000 m² to gradually reduce energy consumption, in order to contribute to the ecological transition and the fight against climate change. Certain exemptions apply, notably to temporary structures, places of worship, as well as buildings used for defense or security purposes.

Décret Tertiaire

Your company will likely fall within the scope of the CSRD, but several factors are still under negotiation.

Key proposals (via Omnibus):

Commission (February 2025): Aims to limit the CSRD to companies with more than 1,000 employees.

EU Council (June 2025): Proposes a threshold of 1,000 employees AND €450 million in net turnover.

Current status of negotiations: The EU Council adopted its position in June 2025. The European Parliament still needs to define its position before the opening of trilogues.

Expected final decision: Early 2026.

Directive CSRD

The company is required to comply with the requirements of the Energy Efficiency Directive, depending on its size and activity. This applies in particular to companies with 250 or more employees, or whose annual turnover exceeds €50 million, or whose annual balance sheet total exceeds €43 million. Scope 3 is rather voluntary or "encouraged" depending on national regulations or complementary initiatives.

Energy Efficiency Directive (EED)

Your business is subject to this regulatory obligation.

ESOS

Your company is not directly subject to this law, but it operates in a sector subject to national emissions targets. As such, it could be indirectly affected by emergency action plans if overall sector targets are not met.

Klimaschutzgesetz (Climate Protection Act)

The Climate and Resilience Act is a very broad law, and its applicability depends heavily on the specific measure or article. It includes various thresholds:

For billboard advertising: Investment > €100,000 per year.

For the bulk sales obligation: Commercial spaces > 400 m².

For the greening of vehicle fleets: Companies with more than 100 light vehicles.

For public procurement: Specific thresholds for public buyers.

For environmental representatives on the CSE: Companies with a CSE (Social and Economic Committee), which generally applies to companies with more than 11 employees for 12 consecutive months.

For the disclosure of GHG emissions in the DPEF: Large companies already subject to the DPEF requirements (generally > 500 employees or other significant thresholds).

Loi Climat et Résilience (2021)

The Energiewende Act represents Germany's ambitious strategy towards carbon neutrality, impacting your sector through a set of specific laws. For your business, its implementation requires continuous adaptation to optimize energy consumption and production, thus contributing to national climate goals. Compliance with these specific sector-specific regulations is crucial, as non-compliance can lead to direct consequences.

Loi Energiewende

The Energy Transition for Green Growth Act (LTECV) establishes the framework for French climate policy, imposing direct or indirect obligations on your company regarding energy efficiency and GHG emission reduction. Its ongoing implementation requires you to monitor energy consumption, conduct mandatory audits, and contribute to national targets to avoid penalties and seize energy transition opportunities. Your company is subject to the majority of significant obligations arising from the LTECV. Due to your size (more than 500 employees), you are directly affected by requirements such as the GHG Assessment (BGES), energy audits, and reports related to the DPEF.

Loi relative à la transition énergétique (LTECV)

The SRSA (Regional Air-Climate-Energy Strategy Plan) establishes regional GHG emission reduction targets. To achieve this, it relies on territorial GHG inventories that include emissions from economic activities (all scopes combined) present in the region. The SRSA does not apply to companies based on their size, but rather at the regional level. Its guidelines can then influence companies through local plans or incentives, but not through direct company size thresholds.

SRSA

Your company is subject to reporting under the European Taxonomy only if it also has an annual turnover exceeding €450 million.
If this dual criterion (headcount and turnover) is met, you will be required to publish your KPIs (turnover, CAPEX, OPEX) by eligible activity, applying the new 10% materiality rule.
The "Do No Significant Harm" verification requirements have been simplified, but compliance with the technical criteria remains mandatory.

Taxonomie UE

VSME is a voluntary standard designed for unlisted SMEs, offering them a simplified and harmonized framework for sustainability reporting. Adopted by the European Commission as a recommendation, this standard allows your company to structure its CSR approach, meet the growing expectations of its stakeholders (banks, investors, customers), and anticipate potential future regulatory obligations, thus strengthening its credibility and access to sustainable financing.

VSME

Your company is not subject to the reporting requirements of the European Taxonomy unless it exceeds an annual turnover of €450 million.
Below this threshold, reporting can be done on a voluntary basis. However, if you are already subject to the CSRD (Corporate Sustainability Reporting Directive), you must ensure consistency between your reports, even without a direct Taxonomy reporting obligation.

Your company will likely no longer be covered by the CSRD, but several factors are still under negotiation.

Key proposals (via Omnibus):

Commission (February 2025): Aims to limit the CSRD to companies with more than 1,000 employees.

EU Council (June 2025): Proposes a threshold of 1,000 employees AND €450 million in net turnover.

Current status of negotiations: The EU Council adopted its position in June 2025. The European Parliament still needs to define its position before the opening of trilogues.

Expected final decision: Early 2026.

Your company is not subject to this regulatory obligation, as its balance sheet total is below the £38 million threshold.

The Energy Transition for Green Growth Act (LTECV) establishes the framework for French climate policy, imposing direct or indirect obligations on your company regarding energy efficiency and GHG emission reduction. Its ongoing implementation requires you to monitor energy consumption, conduct mandatory audits, and contribute to national targets to avoid penalties and seize energy transition opportunities. Your company is subject to several key obligations introduced by the LTECV. As an entity of this size (between 250 and 500 employees), requirements such as the GHG Assessment (BGES) and energy audits are mandatory for you.

Your company is not subject to the reporting requirements of the European Taxonomy, as it does not exceed an annual turnover of €450 million.
Below this threshold, reporting can be done on a voluntary basis. However, if you are already subject to the CSRD (Corporate Sustainability Reporting Directive), you must ensure consistency between your reports, even without a direct Taxonomy reporting obligation.

Your business will likely no longer be within the scope of the CSRD.

The company is not required to comply with the requirements of the Energy Efficiency Directive, given your profile, unless the annual balance sheet total exceeds €43 million. Scope 3 is rather voluntary or "encouraged" depending on national regulations or complementary initiatives.

The Energy Transition for Green Growth Act (LTECV) establishes the framework for French climate policy, imposing direct or indirect obligations on your company regarding energy efficiency and GHG emission reduction. Its ongoing implementation requires you to monitor energy consumption, complete mandatory audits, and contribute to national targets to avoid penalties and seize energy transition opportunities. Your company is generally not directly subject to the LTECV's major obligations based solely on the number of employees (fewer than 250). However, specific measures may apply if you exceed other thresholds (e.g., more than 100 vehicles for fleet greening or more than 11 employees for the environmental CSE).

Your company is not subject to the reporting requirements of the European Taxonomy, even if you exceed the turnover threshold.
However, a voluntary approach is possible if you wish to demonstrate the environmental alignment of certain activities, particularly in the context of green financing or to meet the expectations of investors or institutional clients.

RE 2020 applies to new constructions. It does not depend on the size of the construction company, but on the type of building (individual houses, collective housing, commercial buildings).

RE 2020

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Mandatory Regulations

Recommendation: These topics are regularly debated. Don't wait until it becomes a requirement: turn them into a competitive advantage today. Greenly will help you turn all your indicators into the green.

Voluntary Frameworks

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