{"id":229148,"date":"2023-01-15T15:37:15","date_gmt":"2023-01-15T06:37:15","guid":{"rendered":"https:\/\/dei.so\/?p=229148"},"modified":"2026-08-13T00:48:22","modified_gmt":"2026-08-12T15:48:22","slug":"briefing-what-the-greenhouse-gases-protocol","status":"publish","type":"post","link":"https:\/\/dei.so\/fr\/briefing-what-the-greenhouse-gases-protocol\/","title":{"rendered":"D\u00e9cryptage\u00a0: qu\u2019est-ce que le GHG Protocol\u00a0?"},"content":{"rendered":"<div data-elementor-type=\"wp-post\" data-elementor-id=\"229148\" class=\"elementor elementor-229148\">\n\t\t\t\t<div class=\"elementor-element elementor-element-8640390 e-con e-atomic-element e-flexbox-base e-default-div e-a4c697b\" data-id=\"8640390\" data-element_type=\"e-flexbox\" data-e-type=\"e-flexbox\" data-interaction-id=\"8640390\">\n    \t\t<div class=\"elementor-element elementor-element-47e5b3e elementor-widget elementor-widget-html\" data-id=\"47e5b3e\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"html.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<div class=\"deiso-ghg-protocol-briefing-block\">\r\n  <style>\r\n    .deiso-ghg-protocol-briefing-block * { box-sizing: border-box; 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}\r\n    }\r\n  <\/style>\r\n\r\n  <div class=\"block-outer\">\r\n    <div class=\"block-card\">\r\n\r\n      <div class=\"block-section\">\r\n        <span class=\"block-eyebrow\"><a href=\"https:\/\/dei.so\/fr\/blog-posts\/\">Articles de blog<\/a><\/span>\r\n        <h2>En bref : qu\u2019est-ce que le Greenhouse Gas Protocol ?<\/h2>\r\n        <p>\r\n          Le Greenhouse Gas Protocol est le cadre international de comptabilisation utilis\u00e9 pour mesurer, g\u00e9rer et d\u00e9clarer les \u00e9missions de gaz \u00e0 effet de serre. Il s\u2019agit d\u2019une initiative conjointe du World Resources Institute et du World Business Council for Sustainable Development (WBCSD), et il constitue la r\u00e9f\u00e9rence sur laquelle reposent la plupart des donn\u00e9es d\u2019\u00e9missions des entreprises dans le monde \u2014 y compris celles qui sous-tendent CDP publication d\u2019informations, les objectifs fond\u00e9s sur la science et, de plus en plus, le reporting r\u00e9glementaire.\r\n        <\/p>\r\n        <p>\r\n          Son objectif est pr\u00e9cis et utile : faire en sorte que les donn\u00e9es d\u2019\u00e9missions de diff\u00e9rentes entreprises, secteurs et pays aient la m\u00eame signification. Sans r\u00e8gles communes d\u00e9finissant ce qui doit \u00eatre comptabilis\u00e9, o\u00f9 se situe le p\u00e9rim\u00e8tre et comment convertir les gaz en une unit\u00e9 unique, deux entreprises de taille identique peuvent publier des chiffres tr\u00e8s diff\u00e9rents tout en \u00e9tant, sur le plan technique, toutes deux honn\u00eates.\r\n        <\/p>\r\n      <\/div>\r\n\r\n      <div class=\"block-section\">\r\n        <h2>La famille de normes<\/h2>\r\n        <p>\r\n          Le Protocole n\u2019est pas un document unique. Il s\u2019agit d\u2019un ensemble de normes, chacune r\u00e9pondant \u00e0 une question diff\u00e9rente, compl\u00e9t\u00e9es par des guides sectoriels et des outils de calcul qui s\u2019y appuient.\r\n        <\/p>\r\n        <ul class=\"page-list\">\r\n          <li><strong>Norme de comptabilisation et de reporting des entreprises<\/strong> &mdash; the foundation. Defines organizational and operational boundaries and the Scope 1, 2, and 3 structure for a company-level inventory.<\/li>\r\n          <li><strong>Corporate Value Chain (Scope 3) Standard<\/strong> &mdash; the fifteen upstream and downstream categories that make up indirect value chain emissions.<\/li>\r\n          <li><strong>Norme de comptabilisation et de reporting du cycle de vie des produits<\/strong> \u2014 les \u00e9missions du berceau \u00e0 la tombe attribuables \u00e0 un produit ou service donn\u00e9.<\/li>\r\n          <li><strong>Guide Scope 2<\/strong> \u2014 a instaur\u00e9 l\u2019obligation de double reporting : les donn\u00e9es fond\u00e9es sur la localisation et celles fond\u00e9es sur le march\u00e9 doivent toutes deux \u00eatre publi\u00e9es.<\/li>\r\n          <li><strong>Protocole relatif aux projets<\/strong> \u2014 quantifie les r\u00e9ductions d\u2019\u00e9missions li\u00e9es \u00e0 un projet sp\u00e9cifique, utilis\u00e9 pour la comptabilisation des compensations et des actions de r\u00e9duction.<\/li>\r\n          <li><strong>GHG Protocol for Cities and Mitigation Goal Standard<\/strong> \u2014 les \u00e9quivalents destin\u00e9s au secteur public pour les inventaires des villes et les objectifs nationaux ou infranationaux.<\/li>\r\n        <\/ul>\r\n      <\/div>\r\n\r\n      <div class=\"block-section\">\r\n        <h2>Les cinq principes de comptabilisation<\/h2>\r\n        <p>\r\n          Chaque arbitrage dans un inventaire \u2014 et ils sont nombreux \u2014 doit \u00eatre tranch\u00e9 au regard de ces cinq principes. C\u2019est la partie du Protocole la plus souvent n\u00e9glig\u00e9e et la cause la plus fr\u00e9quente d\u2019\u00e9chec lors de l\u2019examen d\u2019un inventaire.\r\n        <\/p>\r\n        <ol class=\"num-list\">\r\n          <li><span class=\"num-badge\">1<\/span><strong>Pertinence<\/strong> \u2014 l\u2019inventaire refl\u00e8te les \u00e9missions de l\u2019entreprise et r\u00e9pond aux besoins de d\u00e9cision de ses utilisateurs, internes comme externes.<\/li>\r\n          <li><span class=\"num-badge\">2<\/span><strong>Exhaustivit\u00e9<\/strong> \u2014 toutes les sources relevant du p\u00e9rim\u00e8tre retenu sont comptabilis\u00e9es ; toute exclusion est d\u00e9clar\u00e9e et justifi\u00e9e.<\/li>\r\n          <li><span class=\"num-badge\">3<\/span><strong>Coh\u00e9rence<\/strong> \u2014 les m\u00e9thodologies permettent une comparaison pertinente dans le temps ; tout changement de m\u00e9thode, de p\u00e9rim\u00e8tre ou de donn\u00e9es est document\u00e9.<\/li>\r\n          <li><span class=\"num-badge\">4<\/span><strong>Transparence<\/strong> \u2014 les hypoth\u00e8ses, m\u00e9thodes de calcul et sources de donn\u00e9es sont pr\u00e9sent\u00e9es avec une clart\u00e9 suffisante pour qu\u2019un tiers puisse les suivre.<\/li>\r\n          <li><span class=\"num-badge\">5<\/span><strong>Pr\u00e9cision<\/strong> \u2014 la quantification ne surestime ni ne sous-estime syst\u00e9matiquement les \u00e9missions r\u00e9elles, et l\u2019incertitude est r\u00e9duite dans toute la mesure du possible.<\/li>\r\n        <\/ol>\r\n      <\/div>\r\n\r\n      <div class=\"block-section\">\r\n        <h2>D\u00e9finir le p\u00e9rim\u00e8tre<\/h2>\r\n        <p>\r\n          Avant de recueillir le moindre chiffre, deux d\u00e9cisions relatives au p\u00e9rim\u00e8tre doivent \u00eatre prises. Se tromper \u00e0 ce stade est l\u2019erreur structurelle la plus courante lors d\u2019un premier inventaire, et cela invalide ensuite les comparaisons d\u2019une ann\u00e9e sur l\u2019autre.\r\n        <\/p>\r\n\r\n        <h3>P\u00e9rim\u00e8tre organisationnel<\/h3>\r\n        <ul class=\"page-list\">\r\n          <li><strong>Approche par part de capital<\/strong> \u2014 l\u2019entreprise comptabilise les \u00e9missions selon sa part de capital dans une activit\u00e9.<\/li>\r\n          <li><strong>Contr\u00f4le financier<\/strong> \u2014 l\u2019entreprise comptabilise 100 % des \u00e9missions des activit\u00e9s sur lesquelles elle exerce un contr\u00f4le financier.<\/li>\r\n          <li><strong>Contr\u00f4le op\u00e9rationnel<\/strong> \u2014 l\u2019entreprise comptabilise 100 % des \u00e9missions des activit\u00e9s pour lesquelles elle a l\u2019autorit\u00e9 d\u2019introduire et de mettre en \u0153uvre des politiques op\u00e9rationnelles. C\u2019est l\u2019approche la plus couramment retenue.<\/li>\r\n        <\/ul>\r\n\r\n        <h3>P\u00e9rim\u00e8tre op\u00e9rationnel<\/h3>\r\n        <p>\r\n          Une fois le p\u00e9rim\u00e8tre organisationnel d\u00e9fini, les \u00e9missions qu\u2019il couvre sont class\u00e9es en \u00e9missions directes ou indirectes, puis r\u00e9parties entre les trois scopes ci-dessous.\r\n        <\/p>\r\n      <\/div>\r\n\r\n      <div class=\"block-section\">\r\n        <h2>Les trois scopes<\/h2>\r\n\r\n        <span class=\"table-caption\">Structure des scopes en un coup d\u2019\u0153il<\/span>\r\n        <div class=\"table-wrap\">\r\n          <table>\r\n            <thead>\r\n              <tr>\r\n                <th style=\"width:16%;\">Champ d\u2019application<\/th>\r\n                <th style=\"width:22%;\">Type<\/th>\r\n                <th style=\"width:62%;\">Ce que cela couvre<\/th>\r\n              <\/tr>\r\n            <\/thead>\r\n            <tbody>\r\n              <tr>\r\n                <td class=\"col-key\" data-label=\"Scope\">Scope 1<\/td>\r\n                <td data-label=\"Type\">Orienter<\/td>\r\n                <td data-label=\"What it covers\">\u00c9missions provenant de sources d\u00e9tenues ou contr\u00f4l\u00e9es par l\u2019entreprise : combustion fixe, combustion mobile li\u00e9e \u00e0 la flotte de l\u2019entreprise, \u00e9missions de proc\u00e9d\u00e9 et \u00e9missions fugitives telles que les fuites de fluides frigorig\u00e8nes.<\/td>\r\n              <\/tr>\r\n              <tr>\r\n                <td class=\"col-key\" data-label=\"Scope\">Scope 2<\/td>\r\n                <td data-label=\"Type\">Indirectes \u2014 \u00e9nergie<\/td>\r\n                <td data-label=\"What it covers\">\u00c9missions li\u00e9es \u00e0 l\u2019\u00e9lectricit\u00e9, \u00e0 la vapeur, au chauffage et au refroidissement achet\u00e9s et consomm\u00e9s par l\u2019entreprise. Elles sont d\u00e9clar\u00e9es selon deux m\u00e9thodes : bas\u00e9e sur la localisation, \u00e0 partir des facteurs d\u2019\u00e9mission moyens du r\u00e9seau, et bas\u00e9e sur le march\u00e9, \u00e0 partir d\u2019instruments contractuels.<\/td>\r\n              <\/tr>\r\n              <tr>\r\n                <td class=\"col-key\" data-label=\"Scope\">Scope 3<\/td>\r\n                <td data-label=\"Type\">Indirectes \u2014 cha\u00eene de valeur<\/td>\r\n                <td data-label=\"What it covers\">Toutes les autres \u00e9missions indirectes, r\u00e9parties en quinze cat\u00e9gories en amont et en aval. Pour la plupart des entreprises, elles repr\u00e9sentent la majeure partie de l\u2019empreinte totale, souvent de tr\u00e8s loin.<\/td>\r\n              <\/tr>\r\n            <\/tbody>\r\n          <\/table>\r\n        <\/div>\r\n\r\n        <div class=\"soft-panel\">\r\n          <span class=\"panel-label\">\u00c0 propos du double reporting du Scope 2<\/span>\r\n          <p>\r\n            Le chiffre bas\u00e9 sur la localisation refl\u00e8te l\u2019intensit\u00e9 moyenne du r\u00e9seau auquel l\u2019entreprise est raccord\u00e9e. Le chiffre bas\u00e9 sur le march\u00e9 refl\u00e8te l\u2019\u00e9lectricit\u00e9 que l\u2019entreprise a contractualis\u00e9e, via des contrats d\u2019achat d\u2019\u00e9lectricit\u00e9, des facteurs propres aux fournisseurs ou des certificats d\u2019attributs \u00e9nerg\u00e9tiques. Les deux doivent \u00eatre d\u00e9clar\u00e9s ; ne communiquer que le chiffre bas\u00e9 sur le march\u00e9 constitue une omission fr\u00e9quente et significative.\r\n          <\/p>\r\n        <\/div>\r\n      <\/div>\r\n\r\n      <div class=\"block-section\">\r\n        <h2>Les quinze cat\u00e9gories du Scope 3<\/h2>\r\n        <p>\r\n          C\u2019est au niveau du Scope 3 que se concentrent la plupart des \u00e9missions et des difficult\u00e9s. Le Protocol le r\u00e9partit en huit cat\u00e9gories en amont et sept en aval. Une entreprise doit examiner les quinze cat\u00e9gories, puis d\u00e9clarer celles qui sont pertinentes et significatives, en divulguant et en justifiant toute exclusion.\r\n        <\/p>\r\n\r\n        <h3>Amont<\/h3>\r\n        <ol class=\"num-list\">\r\n          <li><span class=\"num-badge\">1<\/span>Biens et services achet\u00e9s<\/li>\r\n          <li><span class=\"num-badge\">2<\/span>Biens d\u2019\u00e9quipement<\/li>\r\n          <li><span class=\"num-badge\">3<\/span>Activit\u00e9s li\u00e9es aux combustibles et \u00e0 l\u2019\u00e9nergie non d\u00e9j\u00e0 incluses dans les Scopes 1 ou 2<\/li>\r\n          <li><span class=\"num-badge\">4<\/span>Transport et distribution amont<\/li>\r\n          <li><span class=\"num-badge\">5<\/span>D\u00e9chets g\u00e9n\u00e9r\u00e9s par les activit\u00e9s<\/li>\r\n          <li><span class=\"num-badge\">6<\/span>D\u00e9placements professionnels<\/li>\r\n          <li><span class=\"num-badge\">7<\/span>Trajets domicile-travail des salari\u00e9s<\/li>\r\n          <li><span class=\"num-badge\">8<\/span>Actifs lou\u00e9s en amont<\/li>\r\n        <\/ol>\r\n\r\n        <h3>Aval<\/h3>\r\n        <ol class=\"num-list\">\r\n          <li><span class=\"num-badge\">9<\/span>Transport et distribution aval<\/li>\r\n          <li><span class=\"num-badge\">10<\/span>Transformation des produits vendus<\/li>\r\n          <li><span class=\"num-badge\">11<\/span>Utilisation des produits vendus<\/li>\r\n          <li><span class=\"num-badge\">12<\/span>Traitement en fin de vie des produits vendus<\/li>\r\n          <li><span class=\"num-badge\">13<\/span>Actifs lou\u00e9s en aval<\/li>\r\n          <li><span class=\"num-badge\">14<\/span>Franchises<\/li>\r\n          <li><span class=\"num-badge\">15<\/span>Investissements<\/li>\r\n        <\/ol>\r\n\r\n        <div class=\"amber-panel\">\r\n          <span class=\"amber-label\">L\u00e0 o\u00f9 les \u00e9tudes se trompent g\u00e9n\u00e9ralement<\/span>\r\n          <p>\r\n            La cat\u00e9gorie 1 et la cat\u00e9gorie 11 dominent le total dans la plupart des secteurs, et toutes deux d\u00e9pendent de donn\u00e9es dont l\u2019entreprise ne dispose pas directement : donn\u00e9es fournisseurs en amont et hypoth\u00e8ses sur la phase d\u2019utilisation en aval. Un inventaire qui ne d\u00e9clare que les d\u00e9placements professionnels, les trajets domicile-travail et les d\u00e9chets couvre les cat\u00e9gories les plus simples, mais passe \u00e0 c\u00f4t\u00e9 de l\u2019empreinte.\r\n          <\/p>\r\n        <\/div>\r\n      <\/div>\r\n\r\n      <div class=\"block-section\">\r\n        <h2>Ann\u00e9e de r\u00e9f\u00e9rence, recalcul et potentiels de r\u00e9chauffement global<\/h2>\r\n        <p>\r\n          Un inventaire n\u2019est utile que si cette ann\u00e9e peut \u00eatre compar\u00e9e \u00e0 l\u2019ann\u00e9e pr\u00e9c\u00e9dente. Deux m\u00e9canismes le permettent.\r\n        <\/p>\r\n        <ul class=\"page-list\">\r\n          <li><strong>Ann\u00e9e de r\u00e9f\u00e9rence<\/strong> \u2014 une ann\u00e9e de r\u00e9f\u00e9rence par rapport \u00e0 laquelle les progr\u00e8s sont suivis. Le Protocol exige une politique document\u00e9e de recalcul de l\u2019ann\u00e9e de r\u00e9f\u00e9rence, d\u00e9clench\u00e9e par des changements structurels tels que des acquisitions, des cessions, de l\u2019externalisation ou des changements m\u00e9thodologiques d\u00e9passant un seuil de significativit\u00e9 d\u00e9fini.<\/li>\r\n          <li><strong>Potentiels de r\u00e9chauffement global<\/strong> \u2014 les facteurs qui convertissent chaque gaz en \u00e9quivalent dioxyde de carbone sur un horizon de 100 ans. Ils sont r\u00e9vis\u00e9s \u00e0 chaque rapport d\u2019\u00e9valuation du IPCC ; la version AR utilis\u00e9e doit donc \u00eatre pr\u00e9cis\u00e9e. Un chiffre calcul\u00e9 avec les facteurs AR n\u2019est pas directement comparable \u00e0 un autre fond\u00e9 sur les facteurs AR.<\/li>\r\n          <li><strong>Qualit\u00e9 des donn\u00e9es et incertitude<\/strong> \u2014 lorsque les donn\u00e9es d\u2019activit\u00e9 ne sont pas disponibles, des m\u00e9thodes fond\u00e9es sur les d\u00e9penses ou sur des donn\u00e9es moyennes peuvent \u00eatre utilis\u00e9es, mais la m\u00e9thode et ses limites doivent \u00eatre d\u00e9clar\u00e9es plut\u00f4t que dissimul\u00e9es.<\/li>\r\n        <\/ul>\r\n      <\/div>\r\n\r\n      <div class=\"block-section\">\r\n        <h2>Comment le Protocol s\u2019articule avec l\u2019ISO 14064-1<\/h2>\r\n        <p>\r\n          Ces deux r\u00e9f\u00e9rentiels sont compl\u00e9mentaires, et non concurrents, et sont souvent exig\u00e9s simultan\u00e9ment.\r\n        <\/p>\r\n        <ul class=\"page-list\">\r\n          <li><strong>Le protocole GHG<\/strong> est la m\u00e9thodologie de comptabilisation \u2014 elle indique comment \u00e9tablir l\u2019inventaire et ce que couvrent les scopes.<\/li>\r\n          <li><strong>ISO 14064-1<\/strong> est la norme selon laquelle un inventaire peut \u00eatre certifi\u00e9, en utilisant les cat\u00e9gories d\u2019\u00e9missions directes et indirectes plut\u00f4t que la num\u00e9rotation des scopes.<\/li>\r\n          <li><strong>ISO 14064-3<\/strong> r\u00e9git la validation et la v\u00e9rification de la d\u00e9claration obtenue, et <strong>ISO 14065<\/strong> les organismes qui les r\u00e9alisent.<\/li>\r\n        <\/ul>\r\n        <p style=\"margin-top:16px;\">\r\n          En pratique, un inventaire est souvent pr\u00e9par\u00e9 selon le protocole GHG et pr\u00e9sent\u00e9 sous une forme qui satisfait \u00e9galement \u00e0 l\u2019ISO 14064-1, puis v\u00e9rifi\u00e9 selon l\u2019ISO 14064-3 afin que les chiffres b\u00e9n\u00e9ficient d\u2019une assurance tierce.\r\n        <\/p>\r\n      <\/div>\r\n\r\n      <div class=\"block-section\">\r\n        <h2>Ce que le Protocol ne fait pas<\/h2>\r\n        <p>\r\n          Le Protocol fournit un cadre, et non une obligation. Il ne fixe pas d\u2019objectifs de r\u00e9duction, n\u2019indique pas \u00e0 une entreprise quel devrait \u00eatre son niveau d\u2019\u00e9missions et ne v\u00e9rifie rien \u2014 l\u2019assurance repose sur une norme distincte et un organisme accr\u00e9dit\u00e9. Il ne d\u00e9termine pas non plus \u00e0 votre place les seuils de mat\u00e9rialit\u00e9 ; ces jugements rel\u00e8vent de l\u2019entreprise qui publie le rapport et sont pr\u00e9cis\u00e9ment ceux qu\u2019un v\u00e9rificateur examinera.\r\n        <\/p>\r\n        <div class=\"callout-panel\">\r\n          <p>\r\n            Les entreprises qui adoptent le Protocol doivent respecter ses r\u00e8gles et faire preuve de transparence dans leur reporting, d\u00e9montrer que les informations pr\u00e9sent\u00e9es sont exactes et exhaustives, et rendre leurs donn\u00e9es GHG accessibles aux parties prenantes externes, notamment aux autorit\u00e9s de r\u00e9glementation, clients et investisseurs.\r\n          <\/p>\r\n        <\/div>\r\n      <\/div>\r\n\r\n      <div class=\"block-section\">\r\n        <h2>Pourquoi cela compte sur le plan commercial<\/h2>\r\n        <p>\r\n          Un inventaire GHG \u00e9tabli selon le Protocol est d\u00e9sormais une condition pr\u00e9alable \u00e0 une liste croissante d\u2019activit\u00e9s commerciales : r\u00e9pondre \u00e0 une demande CDP, soumettre un objectif \u00e0 la Science Based Targets initiative, satisfaire aux exigences de reporting CSRD et ESRS E1 en Europe, r\u00e9pondre aux exigences de publication d\u2019informations climatiques IFRS S2 et renseigner les questionnaires fournisseurs que les grandes entreprises joignent de plus en plus \u00e0 leurs appels d\u2019offres.\r\n        <\/p>\r\n        <p>\r\n          Plus directement, l\u2019inventaire est ce qui rend la r\u00e9duction possible. Tant que les \u00e9missions ne sont pas quantifi\u00e9es par source, les d\u00e9cisions d\u2019investissement rel\u00e8vent de l\u2019approximation \u2014 et, dans la plupart des entreprises, la r\u00e9ponse se trouve dans la cha\u00eene de valeur plut\u00f4t que sur les sites.\r\n        <\/p>\r\n      <\/div>\r\n\r\n    <\/div>\r\n  <\/div>\r\n<\/div>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\n<\/div>\n<div class=\"elementor-element elementor-element-509f8b69 e-con e-atomic-element e-flexbox-base e-default-div e-509f8b69-706e0a3\" data-id=\"509f8b69\" data-element_type=\"e-flexbox\" data-e-type=\"e-flexbox\" data-interaction-id=\"509f8b69\">\n    \t\t<div class=\"elementor-element elementor-element-54366c71 elementor-widget elementor-widget-html\" data-id=\"54366c71\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"html.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<div class=\"deiso-go-cta-block\">\r\n  <style>\r\n    .deiso-go-cta-block * { box-sizing: border-box; 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display: none !important; }\r\n    @media (max-width: 992px) {\r\n      .deiso-go-cta-block .block-panel { padding: 30px 24px !important; }\r\n      .deiso-go-cta-block h2 { font-size: 24px; }\r\n      .deiso-go-cta-block p { font-size: 16.5px; }\r\n    }\r\n    @media (max-width: 767px) {\r\n      .deiso-go-cta-block { padding: 12px 0 20px 0; }\r\n      .deiso-go-cta-block .block-outer { padding: 0 18px; }\r\n      .deiso-go-cta-block .block-panel { padding: 26px 20px !important; border-radius: 14px; }\r\n      .deiso-go-cta-block .block-eyebrow { font-size: 11.5px; padding: 5px 11px !important; margin-bottom: 12px; }\r\n      .deiso-go-cta-block h2 { font-size: 21px; letter-spacing: -0.2px; }\r\n      .deiso-go-cta-block p { font-size: 15.8px; }\r\n      .deiso-go-cta-block .block-actions { flex-direction: column; gap: 10px; }\r\n      .deiso-go-cta-block a.block-btn { width: 100%; padding: 13px 20px !important; white-space: normal; }\r\n    }\r\n  <\/style>\r\n\r\n  <div class=\"block-outer\">\r\n    <div class=\"block-panel\">\r\n      <span class=\"block-eyebrow\">Prochaine \u00e9tape<\/span>\r\n      <h2>Vous ne savez pas quel service convient \u00e0 votre projet ?<\/h2>\r\n      <p>\r\n        Indiquez-nous votre p\u00e9rim\u00e8tre, votre calendrier et l\u2019objectif vis\u00e9 \u2014 DEISO vous orientera vers le service adapt\u00e9 ou cadrera directement la mission.\r\n      <\/p>\r\n      <div class=\"block-actions\">\r\n        <a href=\"https:\/\/dei.so\/fr\/contact-form\/\" class=\"block-btn primary\"><span>Demander un devis \u2192<\/span><\/a>\r\n        <a href=\"https:\/\/dei.so\/fr\/start-here\/\" class=\"block-btn secondary\"><span>Commencer sur go.dei.so \u2192<\/span><\/a>\r\n      <\/div>\r\n    <\/div>\r\n  <\/div>\r\n<\/div>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\n<\/div>\n\t\t<\/div>","protected":false},"excerpt":{"rendered":"<p>Blog posts Briefing: what is the Greenhouse Gas Protocol? The Greenhouse Gas Protocol is the international accounting framework used to measure, manage, and report greenhouse gas emissions. It is a joint initiative of the World Resources Institute and the World Business Council for Sustainable Development (WBCSD), and it is the reference most corporate emissions figures [&hellip;]<\/p>\n","protected":false},"author":132,"featured_media":229154,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_deiso_takeaway":"","_deiso_part":0,"_deiso_aiv_faq":[{"q":"What is the Greenhouse Gas Protocol?","a":"The Greenhouse Gas Protocol is an international accounting framework for measuring, managing, and reporting greenhouse gas emissions. It provides common rules so emissions figures from different companies, sectors, and countries can be compared."},{"q":"What are Scope 1, Scope 2, and Scope 3 emissions?","a":"Scope 1 covers direct emissions from sources owned or controlled by a company. Scope 2 covers indirect emissions from purchased energy, while Scope 3 covers other indirect value chain emissions across fifteen upstream and downstream categories."},{"q":"What is the difference between location-based and market-based Scope 2 emissions?","a":"Location-based Scope 2 emissions use the average intensity of the electricity grid the company draws from. Market-based emissions reflect the electricity the company has contracted for, and both figures must be reported."},{"q":"What are the five accounting principles of the Greenhouse Gas Protocol?","a":"The five principles are relevance, completeness, consistency, transparency, and accuracy. They guide decisions about an inventory\u2019s boundaries, methods, data, assumptions, and disclosures."},{"q":"What does the Greenhouse Gas Protocol not do?","a":"The Protocol provides an accounting framework but does not set reduction targets, determine what a company\u2019s emissions should be, or verify emissions data. It also does not determine materiality thresholds for a reporting company."}],"_jetpack_newsletter_access":"","_jetpack_dont_email_post_to_subs":false,"_jetpack_newsletter_tier_id":0,"_jetpack_memberships_contains_paywalled_content":false,"_jetpack_feature_clip_id":0,"_jetpack_memberships_contains_paid_content":false,"footnotes":"","jetpack_post_was_ever_published":false},"categories":[429],"tags":[363,719,718,720],"deiso_standard":[],"deiso_series":[],"deiso_issue":[],"deiso-finder":[],"content-type":[],"content-filter":[],"site-search-options":[974],"class_list":["post-229148","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-blog-posts","tag-ghg-emissions","tag-greenhouse-gases","tag-greenhouse-gases-protocol","tag-protocol","site-search-options-blog","grve-entry-item","grve-blog-item"],"jetpack_sharing_enabled":true,"jetpack_featured_media_url":"https:\/\/dei.so\/wp-content\/uploads\/2023\/01\/DEISO_GHG_Protocol.jpg","_links":{"self":[{"href":"https:\/\/dei.so\/fr\/wp-json\/wp\/v2\/posts\/229148","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/dei.so\/fr\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/dei.so\/fr\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/dei.so\/fr\/wp-json\/wp\/v2\/users\/132"}],"replies":[{"embeddable":true,"href":"https:\/\/dei.so\/fr\/wp-json\/wp\/v2\/comments?post=229148"}],"version-history":[{"count":0,"href":"https:\/\/dei.so\/fr\/wp-json\/wp\/v2\/posts\/229148\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/dei.so\/fr\/wp-json\/wp\/v2\/media\/229154"}],"wp:attachment":[{"href":"https:\/\/dei.so\/fr\/wp-json\/wp\/v2\/media?parent=229148"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/dei.so\/fr\/wp-json\/wp\/v2\/categories?post=229148"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/dei.so\/fr\/wp-json\/wp\/v2\/tags?post=229148"},{"taxonomy":"deiso_standard","embeddable":true,"href":"https:\/\/dei.so\/fr\/wp-json\/wp\/v2\/deiso_standard?post=229148"},{"taxonomy":"deiso_series","embeddable":true,"href":"https:\/\/dei.so\/fr\/wp-json\/wp\/v2\/deiso_series?post=229148"},{"taxonomy":"deiso_issue","embeddable":true,"href":"https:\/\/dei.so\/fr\/wp-json\/wp\/v2\/deiso_issue?post=229148"},{"taxonomy":"deiso-finder","embeddable":true,"href":"https:\/\/dei.so\/fr\/wp-json\/wp\/v2\/deiso-finder?post=229148"},{"taxonomy":"content-type","embeddable":true,"href":"https:\/\/dei.so\/fr\/wp-json\/wp\/v2\/content-type?post=229148"},{"taxonomy":"content-filter","embeddable":true,"href":"https:\/\/dei.so\/fr\/wp-json\/wp\/v2\/content-filter?post=229148"},{"taxonomy":"site-search-options","embeddable":true,"href":"https:\/\/dei.so\/fr\/wp-json\/wp\/v2\/site-search-options?post=229148"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}