Verification of carbon neutrality

Verification of carbon neutrality is mandatory. To ensuring carbon neutrality of its product or service, the company must make available to the public on the website or, failing that, on the company's mobile application, the following:

• A greenhouse gas emissions balance (GHG) integrating direct and indirect emissions of the product or service
• A trajectory to reduce greenhouse gas emissions
• Operations to offset residual greenhouse gas emissions resulting from the life cycle of the product or service.

Offsetting residual emissions

Compensation projects must not be unfavorable to the preservation and restoration of ecosystems natural and their functionalities. Compensation must be measurable, verifiable, permanent and additional. Emission reductions labeled “ low-carbon meet these criteria.

Low-carbon label

Ministry for the Environment

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Until 31 December 2025, financing of emission reduction and sequestration projects in the Member States of theEuropean Union shall be considered to comply with those criteria. This shall be subject to the condition that the company can justify, by contract, the forward recognition for its benefit of the controlled and validated emission reductions and sequestration of that project.

The company had to ensure compliance with its emission offsetting obligations, if necessary by acquiring additional carbon credits corresponding to the difference between the controlled and validated emission reductions and sequestration of the project and those financed.

Production of BGES

The company must produce a greenhouse gas emissions (GHG) balance sheet of the product or service concerned covering its entire life cycle.

This balance sheet must be updated annually.

This assessment must be carried out in accordance with the requirements of standard NF EN ISO 14067, or any other equivalent standard with the requirements of that standard.

Learn more about NF EN ISO 14067: Carbon footprint of products

Association française de normalization (Afnor)

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Constitution of the synthesis report

The company must publish a summary report describing the following:

• Carbon footprint of the product or service advertised
• Approach by means of which these greenhouse gas emissions are first avoided, then reduced, and finally compensated.

This report includes 3 annexes detailing its content and presented in the following order:

1. Presentation of the BGES result and summarizing the methodology for drawing up this balance sheet
2. Establishing the target trajectory for reducing greenhouse gas emissions associated with the advertised product or service
3. Detailing the conditions for offsetting residual emissions, including the nature and description of offsetting projects.

1. Annex presenting the BGES result and a summary of the methodology

The annex presenting the result of the BGES is accompanied by a summary of the methodology for drawing up this balance sheet.

This summary shall specify in particular all of the following:

• Scope used for the definition of the product or service concerned
• Functional or declared units used
• Boundaries of the system under consideration
• Conditions of treatment of the use and end-of-life stage
• Emission data taken into account for electricity or gas consumed from grids
• The country or countries or geographical areas in which the emissions take place, to the extent that such data are available
• Emissions from international transport, insofar as these data are available.

2. Annex establishing the target trajectory for greenhouse gas emission reductions

The Annex setting out the target trajectory for the reduction of greenhouse gas emissions associated with the advertised product or service shall be accompanied by quantified annual progress targets. These objectives shall cover at least the next 10 years the publication of the report.

An updated trajectory covering a new 10-year period shall be established every 5 years following the publication of 1^er report.

3. Annex detailing the conditions for offsetting residual emissions

The annex detailing the conditions for offsetting residual emissions specify in particular the nature and description of the compensation projects.

This Annex also presents information on their cost, classifying them into the following categories:

• Below €10/ tCO₂
• Enter €10 and €40/ tCO₂
• Above €40/ tCO₂.

This Annex shall also:

• Demonstrate that the volume of emissions reduced or sequestered via this compensation corresponds to residual emissions of all products or services sold and concerned by the advertising
• Please also specify the elements implemented by the company to ensure that it does not double-count the compensation allowed by these projects. In particular, it sets out the conditions for the withdrawal of emission reductions and sequestration from the market when offsetting credits are used.
• Detail the efforts made to ensure the best possible coherence between geographical areas in which projects are carried out and where emissions take place.

Administrative penalty for non-compliance with the use of the carbon neutral claim

In case of failure to comply with obligations to publish a greenhouse gas emissions balance sheet (GHG) in support of carbon neutrality or offsetting claims, the Minister responsible for the environment may send a letter to the advertiser. That letter states that he has a period of one month from receipt of that letter to submit in writing his observations on the infringements made against him.

The Minister responsible for the environment may give formal notice to comply with those obligations within a period to be determined by the Council. It may make public such notice.

If the advertiser fails to comply with the notice within the specified period, the Minister responsible for the environment may order the payment of a administrative fine from €20,000 (natural person) and €100,000 (legal person).

These amounts may be increased up to the full amount of expenditure on the illegal operation.

Criminal sanctions for deceptive marketing practices

The false or misleading claims, indications or presentations The scope of the company's environmental commitments are considered deceptive marketing. They shall be punished by 2 years imprisonment and €300,000 fine (natural person), or €1 500 000 fine (legal person).

The amount of the fine may be increased, in proportion to the advantages derived from the infringement, to:

• Either 10% the average annual turnover, calculated on the last three annual turnover figures known at the time of the facts
• Either 50% expenditure incurred in carrying out the advertising or practice constituting the offense.

The criminal liability of legal persons and that of their directors may be cumulated for the same acts. For example, a leader as a natural person may be held personally criminally liable, even if the company has already been convicted of the same acts.

A legal person may only be fined. The amount of the fine shall be multiplied by 5 compared to that provided for natural persons.