Resource centre for greenhouse gas accounting
Ministère de la Transition Écologique
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Drawing up an action plan

Available in French only


This guidance is based on content analysis of different reference documents, field experience of organizations and contributions of  participants in the GHG Emissions Assessment  Working Group (GEA WG) of ADEME.

This document is about action plans for reducing direct  (Scope 1) and indirect (Scope 2 et 3) GHG emissions associated to an organization's activities. «Carbon offset» action type is outside the scope of this guide.

This documents focus on GHG emissions. Organizations are encouraged to consider the impacts associated with their activities and if necessary, match their management with the impact of their own GHG emissions.

This document is intended for organizations with the following profile:

  • Organization having assessing their GHG emissions and that want to implement an action plan for reducing them;
  • Organizations that have not assessed their GHG emissions, but that want even so, to implement an action plan for reducing them.



Even if carrying out a GHG assessment is a vital stage in knowing what emissions are associated with your organization's activity, it is by no means an end in itself!

Accounting for GHG emissions in your organization makes it possible to identify the sources for which the activity may have room to maneuver in order to come up with adapted reduction plans.

The implementation of reduction action plans may take several forms:

  • Rethinking your production modes;
  • Changing your behavior;
  • Reviewing elements strategic to the activity (marketing, customer priorities, etc.);
  • Etc.

Reminder: There are three principal emission scopes (scopes 1, 2 and 3) which are in turn divided up into 24 subcategories.

The following tables enable you to access action paths, subcategory by subcategory.

Direct GHG emissions

Direct emissions emanating from stationary or mobile installations situated within the organizational boundary, e.g.: emissions from sources owned or controlled by the organization, such as the combustion of stationary and mobile sources, industrial processes excluding combustion, emissions from ruminants, biogas from landfill centers, refrigerant leakages, nitrogenous fertilizers, biomass, etc.

No. Emission subcategory Links


Direct emissions from fixed combustion sources Energy savings in industry
"Companies, optimize your energy consumption" guide
"49 examples of corporate best energy practices" guide
Energy audits
Air-conditioning in industrial buildings
Energy diagnostic
Producing heat
Energy Saving Certificates
Improving energy performance in industry
2 Direct emissions from mobile sources with internal combustion engines Equipment and post-processing
Technological solutions
Supply chain optimization
Optimizing goods transport
ADEME Notice on particle and NOx emissions from road vehicles
ADEME Notice on 1st-generation biofuels
3 Direct emissions from processes excluding energy ADEME Notice on agricultural methanization
Air conditioning
Sanitation waste
VOCs in industry
Energy recovery from waste
4 Direct fugitive emissions Air conditioning
5 Emissions from biomass (soils and forests) Biomass wood
ADEME Notice on agricultural methanization
Agricultural biomass
Forestry biomass
Biomass cogeneration


Indirect energy emissions

Indirect emissions associated with the production of electricity, heat or steam purchased for the activities of the organization.

No. Emission subcategory Links


Indirect emissions linked to electricity consumption Distribution transformers and energy savings
Creating and optimizing a heating network
Injecting biogas into the network
7 Indirect emissions linked to the consumption of steam, heat or refrigeration Steam heating
Ventilation and air conditioning
Industrial cooling


Other indirect emissions

Tthe other emissions indirectly produced by the activities of the organization which are not accounted for under Scope 2 but which are linked to the overall value chain, such as: the purchasing of raw materials, services or other products; employee travel; upstream and downstream transportation of goods; the management of waste generated by the activities of the organization; the use and end-of-life of sold products and services; the amortization of production goods and equipment, etc.

No. Emission subcategory Links
8 Emissions linked to energy not included in the "direct GHG emissions" and "indirect GHG energy emissions" categories The action paths presented in subcategories 1, 2, 6, 7 are valid for reducing the emissions of subcategory 8
9 Purchasing of products and services Biosourced products
Optimizing purchases
Circular economy
10 Amortization of assets Sectoral guide for digital information and communication technologies
11 Waste Mechanical-biological treatment
Organic recovery
Waste prevention
ADEME Notice on waste incineration
ADEME Notice on waste methanization
ADEME Notice on the mechanical-biological treatment of household waste
12 Upstream goods transportation Optimizing goods transport
Objective CO2 charter
Improving supply chain performance
13 Professional travel Eco-driving
Car labeling
Choosing your fuel
Improving employee mobility
14 Upstream franchise -
15 Upstream leasing assets -
16 Investments -
17 Transportation of visitors and clients Modal shift
Campus transport plan
Car sharing
Active modes
Mobility advice
18 Downstream transport of goods Deliveries in town
19 Use of sold products The action paths presented in subcategory 9 are valid for reducing the emissions of subcategory 19
20 End-of-life of sold products Avoiding waste production
Costs and funding
Manufacturing differently
21 Downstream franchise -
22 Downstream leasing -
23 DHome-work commuting Improving mobility in collectivities
Modal shift
24 Other indirect emissions -






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