The LTE (Energy Transition Law), in its decree decree n°2016-1138 of August 19, 2016had made it mandatory for management reports, submitted to the Statutory Auditors, to include information on the company's significant direct and indirect greenhouse gas emissions generated as a result of its activity, including inbound and outbound freight transport.

The decree n°2017-1265 of August 9, 2017 details the obligations to declare non-financial information that must be included in the management report. The declaration contains, when relevant to the main risks or policies pursued by the company, social, environmental, and societal information.

This latest text transposes a European directive and supplements the decree of August 19, 2016 by making it compulsory to publish precise dataincluding comparisons with the previous year.

The official extension to indirect GHG emissions provides an additional, differentiating extra-financial qualification for virtuous companies committed to controlling their upstream-downstream processes, including freight transportwhose impact is sometimes greater than that of direct emissions.

The companies concerned are those with more than 500 permanent employees (see the text for details on thresholds), these provisions apply for all accounting periods opened since September 1, 2017.

TK'Blue, a recognized trusted third party certified to comply with Decree 2017-639 on the calculation of greenhouse gas emissions in transport, makes it easy for shippers to include these declarations in their management reports.