Benchmarking SME decarbonisation policies ‑ Country notes: France

This country note highlights recent decarbonisation trends in France, examines information on the environmental footprint of French SMEs, and outlines main government policies for SME decarbonisation. French SMEs account for around 25% of GHG emissions in the business economy and are therefore central to achieving France’s climate objectives. While 41% of French SMEs have adopted a climate-neutrality strategy, their decarbonisation efforts are often constrained by complex administrative procedures, and the perception that decarbonisation investments yield only short-term competitive benefits. To address these barriers, the government and key actors have introduced a structured support framework tailored to the varying levels of green maturity among SMEs. Support begins with diagnostic tools to support energy audits, engage SMEs in subsidised trainings and to define decarbonisation strategies, for example under the PACT for industry programme. Decarbonisation investments are encouraged by a range of financial instruments, including green industry tax credits, green loan products offered by the public investment bank Bpifrance, and grants for energy efficiency and renewable energy investments supported through the Heat Fund and the Energy Savings Certificates Scheme.

Between 1990 and 2023, greenhouse gas (GHG) emissions have decreased by 31% in France excluding LULUCF (land use, land-use change and forestry) contribution. Following an exceptional 9% decrease in emissions during the pandemic (2019-2020), a 5.7% increase was observed in 2021 followed by 3.9% drop in 2022 (UNCCC, 2024[1]).1 France has met its revised carbon budget for 2023, as its CO₂-equivalent emissions remained below the targets set out in the National Low-Carbon Strategy (SNBC-2) over the period 2019–23 (Figure 1). Additional efforts will be needed to achieve the provisional target set for 2030 by the European Climate Law (270 Mt CO2-e). France’s domestic GHG emissions are comparatively low in relation to other countries, partly due to the substantial contribution of nuclear power in its electricity generation, which results in reduced emissions. In 2021, emissions per unit of GDP stood at 140 kg / USD 1 000, lower than the OECD average of 230 kg / USD 1 000 (Figure 1).

The largest emitting sector in 2023 was the transport sector (34% of national GHG emissions), followed by agriculture (20%), the manufacturing and construction industries (17%) and use of buildings and residential / tertiary activities (16%). All sectors experienced a decline in CO2 emissions, except for the transport sector which saw an increase of around 3% from 1990 to 2023. Nevertheless, progress needs to be made to meet environmental targets, particularly in strengthening the role of net effective carbon prices in sectors where prices are significantly below the average. This includes phasing out fossil fuel subsidies. More than 60% of all fossil fuel subsidies granted in EU Member States in 2023 were spent in three countries: Germany (EUR 41 billion), Poland (EUR 16 billion), and France (EUR 15 billion) (EPA, 2025[3]). It also requires advancing mitigation policies across the transport, building, industry, renewable energy, and agricultural sectors (OECD, 2024[4]).

Based on estimates from the OECD dashboard of SME greening and green entrepreneurship indicators (OECD, 2023[5])2, French SMEs account for 25% of GHG emissions in the whole business economy3 and 20% in manufacturing, well below the EU averages standing at 37% and 30% respectively (Figure 2; Panel A). Emission intensity, measured as kilogrammes of CO₂-equivalent per US dollar of value-added, is over 50% lower in France than in the rest of the EU within the business economy, but only about 6% lower within the manufacturing sector. This reflects a strong role of nuclear power in France’s electricity generation, lowering emissions in energy-intensive sectors, including manufacturing. In 2023, nuclear energy accounted for 40% of France’s total energy mix (compared to 11% in Europe in 2022) and 64% of its electricity generation (versus about 21% in Europe). However, oil remains a major energy source, making up 29% of total energy supply and 43% of final energy consumption in 2022.4 Given that transport was the largest emitting sector in 2024, decarbonising mobility is critical for France.

According to recent findings from the Eurobarometer Survey, 41% of French SMEs have a strategy towards climate neutrality, nearly double the share of the EU average (21%). Further, an additional 18% of business indicate they are already climate neutral, against 4% across the EU. Nevertheless, 41% of surveyed SMEs do not have a climate strategy, with only 12% planning to define one. These figures highlight that improvements can still be made despite the higher share of SMEs adopting a structured strategy towards the green transition (Figure 3).

Turning to SME actions towards climate neutrality, about one in four French SMEs respectively engages in the development of new technological solutions to reduce emissions and adopts or purchases new technological solutions for the same purpose (Figure 4). This is broadly in line with what is observed at the EU level. French SMEs are however more likely to indicate that they are “generally” reducing their emissions compared to the EU average (40% against 34%). This may indicate a greater focus on incremental reductions rather than transformative changes. In line with this, a recent survey carried out by Bpifrance5 Le Lab which shows that SME CEOs are more likely to put in place a “strategy of small actions” akin to taking the first steps in a controlled area, prior to the introduction of more ambitious projects (Bpifrance Le Lab, 2023[6]). While many French SMEs are proactive, French SMEs may need support in defining and scaling up their actions to ensure they are fully aligned with climate neutrality goals.

French SMEs are generally more proactive in implementing resource efficiency measures than the EU average. Energy-saving is the most widely adopted strategy, with 76% of French SMEs taking action in this area, compared to 66% across the EU (Figure 5; Panel A). This may reflect sharp rises in electricity prices in France between 2021 and 2024, when wholesale power prices reached historic highs, contributing to economic challenges and incentivising the take-up of energy efficiency measures. Wholesale electricity prices fell significantly in early 2024 (from EUR 750/MWh in 2022 to EUR 50-100/MWh), but retail prices remained high due to tax and regulatory factors.6 Slightly more French SMEs than EU peers engage in waste reduction (69% vs. 66% in the EU) and recycling or reusing materials (51% vs. 48%). However, they are less likely to implement material-saving measures (51% vs. 56% in the EU). The largest gap concerns water-saving measures: 65% of French SMEs take action compared with an EU average of 49%, likely reflecting more frequent droughts and flooding affecting French agriculture, which accounts for 57% of national water use (CCI, 2023[8]).

French SMEs face greater challenges with environmental reporting, labelling, and certification compared to the EU average. Specifically, 39% face challenges with reporting and 38% with labelling and certification, while the corresponding EU averages are 26% and 20%, respectively (Figure 5; Panel B). Recent EU-level reforms, including adjustments introduced through the Omnibus package, have refined sustainability reporting requirements under the Corporate Sustainability Reporting Directive (CSRD). While most SMEs remain outside the scope of mandatory CSRD reporting, they may still face indirect reporting pressures through supply chains and are encouraged to prepare. For example, Socially Responsible Investment (SRI) funds apply the same standards for SMEs than for larger businesses when awarding labels, increasingly requiring non-financial data to assess climate-related risks (Bpifrance Le Lab, 2024[9]).7 French SMEs also report comparatively greater difficulties in accessing necessary materials, parts, products or services, likely reflecting supply chain disruptions and in line with results from a recent SME survey by Bpifrance Le Lab, which found that since 2020, 31% of SMEs have been confronted to supply chain disruptions (Bpifrance Le Lab, 2024[10]).

Key drivers of resource efficiency include financial support and cross-sector collaboration, particularly in waste reduction. Grants or subsidies are the most cited policy drivers of resource efficiency actions (cited by 40% of French SMEs) (Figure 5, Panel C). Interestingly, over one quarter (28%) of French SME respondents highlight cross-sector collaboration to develop waste reuse processes as a major policy incentive, underscoring the important role of France’s circular economy initiatives. Finally, 27% of French SMEs highlight the value of advice on funding possibilities and financial planning, which may point to persistent gaps in access to and awareness of available support.

France has made significant strides to decarbonise its economy, setting ambitious decarbonisation goals. France has committed to carbon neutrality by 2050 in the 2019 Energy and Climate law (“Loi Énergie Climat”) and the Law on the Energy Transition for Green Growth (“Loi Relative à la Transition Énergétique pour la Croissance Verte”) requires setting a carbon budget for every five-year period under the National Low Carbon Strategy (Stratégie Nationale Bas Carbonne or SNBC), the latest one having been published in 2024. The OECD Environmental Policy Stringency Index8 further situates France amongst the countries with most stringent environmental policies (OECD, 2024[4]).

In 2020, the French government launched the France Relance programme, which represented an investment of EUR 100 billion by 2022 with the objective to support post-pandemic recovery and the transformation of the French economy. The programme outlines three overarching objectives: support the green transition, enhance business competitiveness and improve regional cohesion. This was followed in 2021 by the “France 2030” investment plan which prioritises industrial competitiveness while balancing investments equally between green initiatives and future technologies, with 50% of funding allocated to each. With a total envelope of EUR 54 billion planned for the 2023-27 period, the programme is partially financed through Next Generation EU and REPowerEU. France is currently set to receive EUR 40.3 billion in subsidies between 2021 and 2026 (OECD, 2024[4]), with payment of the funds contingent on meeting targets outlined in the National Recovery and Resilience Plan (RRP)9. Box 1 outlines recent updates to the France 2030 investment plan, including implementation progress and budgetary adjustments.

To assist TPEs10 (“très petites entreprises”) and SMEs in identifying the most relevant support measures, the French government launched the Green Transition Mission (“Mission Transition Écologique”) online platform in 2023. This platform serves as a one-stop shop, centralising public programmes and assistance related to the green transition. It organises available resources by key themes such as energy efficiency, circular economy, and water management, helping businesses quickly find what is most relevant to their needs. The platform also provides a quick self-assessment tool, personalised guidance, and direct access to public funding opportunities and local advisors to support companies in reducing their environmental footprint.11

Support for SME decarbonisation is implemented by a number of stakeholders including ADEME, a state agency dedicated to the ecological transition12. The agency has established a structured approach to support SME decarbonisation, breaking down available supports into four distinct stages, described in further detail in the following sections: step 1 supports for GHG emissions assessments and/or an energy audit; step 2 defines a decarbonisation strategy, mainly through trainings; step 3 supports investment in existing decarbonisation solutions or innovation and step 4 evaluates the decarbonisation strategy, enabling flexible adaptation for maximum effectiveness. Businesses can start this process at any stage and benefit from different supports depending on their needs.

A number of programmes by ADEME are financed through the “Energy Savings Certificates” framework, which channels private sector investments from companies subject to obligations, mostly energy providers, towards funding energy efficiency activities of beneficiaries (see Box 2). Bpifrance, France’s public investment bank operating under the supervision of the French government and the Caisse des Dépôts et Consignations (CDC), also provides crucial support for the decarbonisation of SMEs and mid-sized companies at different growth stages through financing, investment, and advisory services.

In France, in line with EU guidelines and article 229-5 of the Environment Code, businesses with over 500 employees in mainland France and more than 250 employees in overseas territories are required to conduct a GHG assessment every four years. To support this requirement, ADEME developed a carbon accounting methodology for organisations in 2004, known as the “Bilan Carbone”13. The methodology covers both direct and indirect GHG emissions for all the physical flows within an organisation.14 It was formally adopted in 2011 and further developed by the “Association Transition Bas Carbone” (ABC), a non-profit organisation created by the ADEME and the Climate Consulting Professionals Association (APCC). The methodology was expanded to mobilise public and private stakeholders and to promote its widespread use in GHG reduction efforts.15 Certified by the Banque de France and aligned with international standards, including the GHG Protocol16 and ISO 1406417, “Bilan Carbone” is the main reference framework for measuring GHG emissions in France. It is now widely used across industries, including carbon accounting service providers listed in ABC’s online directory of certified practitioners (ABC, 2024[13])

The ADEME offers regulatory and methodological resources for enterprises to carry out their GHG emissions assessment following this methodology, in particular the methodological guide published by the Ministry for Ecological Transition (Ministère de la Transition Écologique/ ADEME, 2022[14]) and the sectoral guides produced with ADEME.18 A simplified GHG emissions assessment pursuant to Article 244 of the Finance Act for 202119 requires companies with more than 50 employees receiving aid under the Recovery Plan to draw up a simplified GHG emissions report, updated every 3 years. This simplified GHG emissions report covers the direct GHG emissions produced by the fixed and mobile energy sources required for the company's activities.20

While there are a number of online self-diagnosis tools available to SMEs wishing to assess their environmental impact, ADEME and Bpifrance have aimed to support the development of detailed GHG assessments by SMEs. The “Climatomètre” is for instance an online self-assessment tool designed for entrepreneurs to evaluate their environmental impact in just 15 minutes by answering 32 questions. In this way, businesses can assess their products and services, value chain, internal operations, and climate strategy. The tool provides a personalised climate diagnosis with key insights and tailored recommendations to support their decarbonisation.21 In addition, ADEME and Bpifrance have developed several programmes to support SMEs in conducting detailed assessments of GHG emissions, material and energy flows, and eco-design (Box 3).

Finally, the ADEME has developed a methodology to support the calculation of GHG emissions of specific actions rather than of business activities as a whole. In addition to a free methodological guide available to all businesses (ADEME, 2022[15]), ADEME offers trainings for businesses to get familiarised with the “QuantiGES” methodology. The first one is an online introductory course, fully subsidised by ADEME, the second is a course supporting the application of key stages of the methodology and costs EUR 500.22

Launched in 2023, the “PACTE Industrie” programme, supported by ADEME and the Technical Association for Energy and the Environment (ATEE), is endowed with EUR 49 million to be invested over 3 years and aims to assist industrial companies, mainly in the manufacturing sector (including in SME-driven industries such as food and beverage, textiles, ceramics, etc.) in their energy transition and decarbonisation efforts. The programme is financed through Energy Saving Certificates (CEE) Funds, a regulatory mechanism that requires energy suppliers to make energy savings by taking various actions with consumers (Box 2). Parties under obligation (i.e. companies in the energy sector) that finance the scheme can thus recover Energy Saving Certificates to help them achieve their targets, set by the State (Travert, 2025[16]).23 The PACTE Industrie programme offers training and tailored support, such as studies and coaching (see measures and conditions in Box 4).

In December 2024, ADEME presented the “PACTE Entreprise” programme, to facilitate the decarbonisation of SMEs and midcaps across sectors, especially through improvements in energy efficiency. With a budget of EUR 122 million to be spent over 4 years, the programme aims to support 40 000 SMEs on the national territory by establishing an advice desk and running awareness-raising and mobilisation campaigns on energy-efficient building renovation and energy-saving measures in business operations, with co-financing from local authorities. It will also provide companies with a digital platform to analyse energy consumption and identify potential savings, which can also be used by advisors to engage with businesses. The programme also aims to conduct 10 000 energy efficiency diagnostics, audits, strategies, or engineering studies for renovation work, offering co-financing to support these activities and encourage business engagement (Journal Officiel de la République Française, 2024[17])

Beyond the PACTE Industrie and the PACTE Entreprise, ADEME offers a number of decarbonisation trainings available to businesses of all sizes. The “ADEME Academy” acts as a repository of guides, videos and training courses where SMEs and employees can find courses that are most suited to their needs, depending on their position or sector. The academy also offers technical courses aimed at consultants, engineers, and decision-makers such as trainings to identify low-carbon energy opportunities for industries or a deep dive into financing mechanisms for energy efficiency projects.25

The “Springboard” for the ecological transition of SMEs (“Tremplin pour la transition écologique des PME”) is a transversal financial support programme for SME decarbonisation projects, covering areas such as eco-design, circular economy, sustainable mobility and waste management. Upon approval, the subsidy is provided based on invoices and proof of project completion. The subsidy amount ranges between EUR 5 000 and EUR 200 000, covering a broad range of actions such as studies to develop a decarbonisation strategy (using the ACT step-by-step methodology), assessments of material flows, waste audits, or preparation for EU eco-label certification. The programme covers costs related to sustainable IT practices, and training to help SMEs integrate greener business models.26

For businesses that have already identified appropriate decarbonisation levers, ADEME provides a range of support for taking action. These include projects financed under the France 2030 investment plan in case of large industrial projects, but also smaller scale projects financed by the “Heat Funds” (Box 5) or through the “Energy Savings Certificates” (CEE) Scheme.

France has also implemented a system of “Standardised Energy Savings Operations” as part of its broader CEE scheme (see Box 2). The initiative, led by the Directorate-General for Energy and Climate (DGEC), in collaboration with ADEME and the Technical Energy Environment Association (ATEE), aims to streamline the implementation of energy-saving measures by defining pre-approved, standardised operations with fixed energy savings values to facilitate large-scale adoption. They define the requirements for issuing certificates and the associated lump sums for energy savings within six sectors: agriculture, residential, tertiary, industry, networks, and transport. For example, standardised operations in the industry sector include the adoption of high-efficiency electric motors, or the implementation of waste heat recovery in industrial processes.

SMEs can submit a request to obtain financial support by either entering into a direct contract with an obliged party and receive direct compensation for assisting in the compilation of CEE documentation, work with an agent who negotiates the financial terms, or integrate CEE support into the commercial offer provided by their equipment supplier or installer. Depending on the chosen model, financial support may be provided upfront or upon completion of the work (ADEME, 2020[18]). SMEs can also apply for “specific operations” that involve energy-saving measures not covered by standardised CEEs. A guide from ADEME and DGEC sets out the eligibility criteria for innovative or unique energy-saving technologies, including energy audits and the necessary documentation.27

Another key funding source for ADEME-administered programmes is the Circular Economy Fund, which consists of EUR 164 million, supplemented by an additional EUR 236 million under the Recovery Plan.28 Available supports for businesses include investment support for eco-design, material recycling and reuse and waste reduction measures.

To encourage SMEs to reduce the environmental impact of their products and services, the ADEME offers eco-design investment support, covering investments in proven technologies, process innovations, and breakthrough solutions that promote sustainable offerings. Subsidies range from 15% to 60%, depending on the project’s nature and company size (with SMEs receiving larger subsidies than large enterprises). Projects are financed on a rolling basis until funds are exhausted.29 One strong programme open to SMEs across sectors is the Torga programme, other ADEME-led support programmes cover the areas of packaging and food waste.

Bpifrance offers a number of green loans tailored to SMEs based on their financing needs (Table 1) with different target beneficiaries, and eligible projects.

In 2024, Bpifrance launched three green guarantee programmes for SMEs to support the decarbonisation of their activities, as part of the 2023 Green Industry Act (“Loi Industrie Verte”). These financial instruments help SMEs secure funding for green projects by mitigating the risks for lenders, covering up to 80% of the risk for banks and financial institutions providing loans to SMEs undertaking energy transition projects.30 The “Creation” Green Guarantee is addressed to SMEs under three years old investing in projects to reduce GHG emissions. Eligible investments include long-term loans, credit leases, and working capital financing. The Development Green Guarantee is available to SMEs over three years old, and supports growth and transition projects, covering similar financing options as the creation guarantee. Finally, the “Transmission Guarantee” supports projects related to business transfers for SMEs, including acquisition of businesses or shares that contribute to the ecological transition. All these green guarantees require companies to meet specific eligibility criteria and are linked to Bpifrance’s Token Guarantee platform, where companies earn "tokens" based on their projects’ alignment with sustainability goals.

In France, the EU Energy Efficiency Directive has been transposed into national law through various legal measures, including Law No. 2013-619. Large enterprises must conduct mandatory energy audits every four years, covering at least 80% of their energy consumption, with penalties for non-compliance.31 Further, as per the latest revision to the Directive, companies consuming over 85 TJ of energy annually must implement a certified Energy Management System (EMS) by 2027, while those consuming between 10–85 TJ must conduct audits every four years from 2026. Most SMEs are therefore under no legal obligation to carry out energy audits, however, the French government has put in place supports to facilitate this.

ADEME provides financial support for industrial companies of all sizes to conduct energy audits of their production sites, workshops, or processes, covering up to 80% of the costs, with a maximum subsidy of EUR 100 000. The audit offers a comprehensive assessment of energy consumption, helping businesses identify the most energy-intensive areas and prioritise cost-effective efficiency measures based on return on investment and ease of implementation. 32

Under the Green Industry Act (“Loi Industrie Verte”), in March 2024, the government launched a tax credit to facilitate the financing of major industrial projects focused on the energy transition. The Green Industry Tax Credit (C3IV) primarily benefits companies involved in the production of batteries, wind turbines, solar panels, and heat pumps. This measure supports the entire supply chain within these industries, from the manufacturing of critical equipment and components to the extraction and processing of essential raw materials. It is projected to drive 23 billion EUR in investments and create 40 000 direct jobs by 2030 while contributing to a reduction of 35 million tonnes of CO2 emissions. As of March 2024, 20 approval applications had already been submitted across the four eligible sectors, representing a total investment of EUR 1.8 billion.33

The Decarbonisation Accelerator Programme ("Accélérateur Décarbonation") by Bpifrance supports business leaders seeking to define and implement their decarbonisation strategy while considering their development challenges. It offers individual advisory services and collective support, including training sessions by Mines ParisTech and networking opportunities over 24 months. The programme helps businesses transition to a low-carbon economy by establishing a strategy, identifying new growth opportunities, engaging teams, and involving partners and investors in the transition. Eligible businesses must have a recent carbon footprint assessment and meet criteria such as a turnover above EUR 10 million, having 50 or more employees, and at least three years of operation. The total cost is EUR 73 800, with a EUR 44 800 subsidy from the Ministry of Economy and Finance, leaving the company with a EUR 29 000 contribution payable in instalments.34

ADEME's Bilans GES website, a resource centre for greenhouse gas assessments, offers regulatory and methodological resources. It provides information on procedures and, in particular, the methods published by the Ministry for Ecological Transition and the sectoral guides produced with ADEME on the methodology for carrying out GHG assessments, sector guides and guidance on how to publish business GHG reports. Further, as part of the “Diag Décarbon’Action” programme described in the “Monitoring emissions” section, beneficiary SMEs had to publish their GHG assessment on ADEME’s platform upon completion of the programme, in an effort to ensure transparency and the company’s commitment to sustainability. In addition to this, some business associations and federations offer courses for French SMEs to get familiarised with European Regulations and reporting requirements.

Stakeholder interviews35 highlighted that France has developed a structured, step-by-step strategy to support the decarbonisation of SMEs spearheaded by the environmental agency ADEME, tailoring its assistance to different stages of their transition efforts. A cornerstone of this strategy is the “Bilan Carbone” methodology, a widely adopted carbon accounting framework. Through government validation and international recognition, Bilan Carbone has been positioned as a certifying label, with enterprises offering carbon accounting services often advertising its use. Complementing this, the ACT “Step-by-step” methodology provides businesses with a clear roadmap for decarbonisation – from initial diagnostics to the evaluation of their overall strategy. This structured approach ensures that companies receiving financial support have a solid foundation in carbon accounting and energy management.

Businesses can join at different stages, but later entry requires prerequisites such as a GHG assessment, energy audit, or completed trainings. While these requirements help ensure that financial support is directed toward businesses genuinely committed to decarbonisation, they may also create barriers for SMEs that are hesitant, resource-constrained, or less familiar with sustainability frameworks. Many SMEs face significant operational pressures and may perceive the decarbonisation process as too time-consuming or complex, potentially discouraging them from engaging at all.

Further, recent budget negotiations have cast doubt on the renewal of certain government supports with some programmes being paused for the time being. Steadfast commitment to decarbonisation is key for SMEs to engage in long-term, often substantial decarbonisation investments. The interruption of certain programmes, as for example supports from Bpifrance for diagnoses of material flows and emissions may discourage SMEs from engaging in decarbonisation action. Although the new budget prioritises the decarbonisation of heavy industry and innovation, in line with the France 2030 investment plan, SMEs in less energy-intensive sectors appear to receive limited attention. This policy instability may further discourage SMEs from investing in decarbonisation, as it increases perceived risk and uncertainty. In fact, the 2023 Bpifrance Le Lab survey revealed that 70% of SMEs perceived decarbonisation investments as a short-term competitive disadvantage (Bpifrance Le Lab, 2023[19]). Further, SMEs are increasingly challenged by the growing complexity of administrative procedures. According to a survey by Bpifrance Le Lab, 76% of surveyed SMEs declare being constrained by complex administrative procedures, even more so than by limited access to financial resources (74%) or lack of time (67%). An additional 66% further mention cumbersome and sometimes contradictory standards for decarbonisation. Lacking the dedicated staff or technical capabilities of larger organisations, this can add to the already limited time that SMEs have to focus on technical issues including environmental action (Bpifrance Le Lab, 2024[9]).

[13] ABC (2024), Annuaire des prestataires, https://abc-transitionbascarbone.fr/les-acteurs/annuaire-des-prestataires/.

[15] ADEME (2022), Méthode QuantiGES, https://librairie.ademe.fr/changement-climatique/4827-methode-quantiges.html.

[18] ADEME (2020), Certificats d’économie d’énergie pour les entreprises, https://librairie.ademe.fr/energies/3008-certificats-d-economie-d-energie-pour-les-entreprises.html.

[9] Bpifrance Le Lab (2024), CSRD, normes environnementales et PME : qu’en dit la recherche ?, https://lelab.bpifrance.fr/Etudes/csrd-normes-environnementales-et-pme-qu-en-dit-la-recherche.

[10] Bpifrance Le Lab (2024), Trésorerie, Investissement et Croissance des PMEs/TPEs Baromètre Trimestriel, https://lelab.bpifrance.fr/content/download/4169/pdf/Barometre_PME_Bpifrance_Rexecode_2024T2.pdf?disposition=inline.

[6] Bpifrance Le Lab (2023), Décarbonner les PMEs et ETIs françaises: Des petits pas aux virages stratégiques, https://lelab.bpifrance.fr/get_pdf/3513/2023-04_-_decarboner_les_pme_et_eti_francaises_-_bpifrance_le_lab.pdf.

[19] Bpifrance Le Lab (2023), L’empreinte carbone des PME et ETI : le long chemin de la transition environnementale des entreprises, https://lelab.bpifrance.fr/Etudes/l-empreinte-carbone-des-pme-et-eti-le-long-chemin-de-la-transition-environnementale-des-entreprises.

[8] CCI (2023), Entreprises: vers une gestion durable et sécurisée de l’eau, https://www.cci.fr/actualites/entreprises-vers-une-gestion-durable-et-securisee-de-leau.

[2] DataLab (2024), Chiffres clés du climat France, Europe et Monde Edition 2025, https://www.statistiques.developpement-durable.gouv.fr/edition-numerique/chiffres-cles-du-climat/fr/annexes.

[3] EPA (2025), Fossil Fuel Subsidies in Europe, https://www.eea.europa.eu/en/analysis/indicators/fossil-fuel-subsidies#:~:text=Notably%2C%20more%20than%2060%25%20of,France%20(EUR%2015%20billion).

[7] European Commission (2024), The Official Portal for European Data, https://data.europa.eu/data/datasets/s3221_fl549_eng?locale=en.

[21] GHG Protocol (2024), About us, https://ghgprotocol.org/about-us.

[12] Grelier, J. (2025), Avec le ralentissement du plan France 2030, Bpifrance va réduire le financement de l’innovation en 2025, https://www.usinenouvelle.com/editorial/avec-le-ralentissement-du-plan-france-2030-bpifrance-va-reduire-son-nombre-d-appels-a-projets-en-2025.N2227423.

[20] ISO (2018), ISO 14064-1:2018, https://www.iso.org/standard/66453.html.

[17] Journal Officiel de la République Française (2024), “Arrêté du 24 décembre 2024 portant création et modification de programmes dans le cadre du dispositif des certificats d’économies d’énergie”, Journal Officiel de la République Française, https://www.legifrance.gouv.fr/jorf/id/JORFTEXT000050872779.

[11] Lecocq, S. (2025), “Budget : un premier coup de rabot dans les crédits de France 2030”, La Tribune, https://www.latribune.fr/economie/france/budget-un-premier-coup-de-rabot-dans-les-credits-de-france-2030-1016059.html.

[14] Ministère de la Transition Écologique/ ADEME (2022), Méthode pour la réalisation des bilans d’émissions de gaz à effet de serre, https://www.ecologie.gouv.fr/sites/default/files/documents/methodo_BEGES_decli_07.pdf?v=1739891462.

[4] OECD (2024), OECD Economic Surveys: France 2024, OECD Publishing, Paris, https://doi.org/10.1787/bd96e2ed-en.

[5] OECD (2023), “Assessing greenhouse gas emissions and energy consumption in SMEs: Towards a pilot dashboard of SME greening and green entrepreneurship indicators”, OECD SME and Entrepreneurship Papers, No. 42, OECD Publishing, Paris, https://doi.org/10.1787/ac8e6450-en.

[16] Travert, M. (2025), PACTE Industrie : ce qu’il faut savoir sur le programme CEE, https://www.hellio.com/actualites/evenements/pacte-industrie#heading-4.

[1] UNCCC (2024), France. 2024 National Inventory Document, https://unfccc.int/documents/645100.