Period covered: 2026-2028 · Base year: 2025 · Next revision: no later than October 2029, then at least every 36 months. A progress review is presented each year to the Stock CO₂ committee together with the annual assessment.
Approved by the President of Stock CO₂ (October 2026).
1. Our commitment
Stock CO₂ aligns its action with the Paris Agreement goal of limiting warming to 1.5 °C. For a small services company, this means three things: measuring all of its emissions every year, including scopes 1, 2 and 3, on the same scope; reducing in absolute terms the emissions it can act on; and never presenting the funding of reduction or sequestration projects as a reduction of its own emissions.
Our business is to fund projects certified under the Label Bas-Carbone on behalf of companies. These projects do not appear in our assessment and are never deducted from it. Stock CO₂ itself contributes to such projects each year up to its annual emissions; this contribution is presented separately, in line with ADEME's recommendations.
2. Our emissions in 2025
Our 2025 assessment was prepared in October 2026 using ADEME's method for greenhouse gas emissions assessments (version 5), in the regulatory format, on a voluntary basis, within the operational control boundary of Stock CO₂ SAS. It amounts to 13.56 tCO₂e (uncertainty ± 2.54 tCO₂e, i.e. ± 19%), or 2.3 tCO₂e per person for the 2025 headcount of six people, executives included.
| Category (BEGES format) | Content | tCO₂e |
|---|---|---|
| 1. Direct emissions (scope 1) | No vehicle, boiler or air conditioning owned | 0.00 |
| 2.1 Electricity | Offices at Station F, coworking desk in Ajaccio | 1.24 |
| 2.2 Energy other than electricity | Office heating (district heating network) | 0.72 |
| 3.3 Commuting | Metro; bicycle for the employee based in Corsica | 0.04 |
| 3.4 Visitor travel | Guests at an event organised by Stock CO₂ | < 0.01 |
| 3.5 Business travel | Trains, plane, ferry, rental cars, hotels, taxis | 2.18 |
| 4.1 Purchased goods | Meals, coffee, supplies, printing | 3.35 |
| 4.2 Capital goods | Computers, screens, phones, furniture, share of buildings | 1.64 |
| 4.3 Waste | Household waste | 0.09 |
| 4.5 Purchased services | Project monitoring and audits, trust, consulting, software, advertising, memberships | 4.17 |
| 6.1 Other indirect emissions | Working from home | 0.13 |
| Total | Scope 1: 0.00 · scope 2: 1.96 · scope 3: 11.60 | 13.56 |
The three largest categories are purchased services (31%), purchased goods, mainly meals (25%), and travel (16%). Within travel, flights between Paris and Ajaccio account for 1.20 tCO₂e. The 2023 assessment came to 12.43 tCO₂e on a narrower scope; it is not used as the baseline.
For information, and outside the assessment: the planting work of the projects supported in 2025 (about 273 hectares) is estimated at 168 tCO₂e. It belongs to the project developers' inventory and is not added to our total.
3. Our targets
The overall target is to reduce our operational emissions by 8% (1.1 tCO₂e) by 2028 compared with 2025, at constant activity. It breaks down into five simple commitments, tracked each year in the assessment.
| # | Commitment | Indicator | Target and deadline |
|---|---|---|---|
| 1 | Measure: redo the assessment every year, on the same scope, and publish it | Assessment published | Every year, before 30 September of the following year |
| 2 | Travel: take the train by default for trips within mainland France | Share of mainland trips made by train | At least 80% from 2027 |
| 3 | Equipment: keep computers and screens longer, and choose refurbished equipment when possible | Service life of IT equipment | At least 4 years by end of 2028 (3 years in 2025) |
| 4 | Food: always offer a vegetarian option at team meals and at events organised by Stock CO₂ | Events with a vegetarian option | 100% from 2027 |
| 5 | Contribute: each year, fund projects certified under the Label Bas-Carbone up to our annual emissions, presenting this contribution separately from our assessment | Tonnes contributed / tonnes emitted | 100% every year |
These commitments are estimated at constant activity. If the team changes, we will also track emissions per person (2.3 tCO₂e in 2025) to separate the effect of our actions from that of team size.
4. The resources we dedicate
- Lead: Guillaume Panthou-Brochard, co-founder, responsible for the assessment and the plan. Each year he presents to the committee the assessment, progress on each target and any gaps.
- Time: about two days a year for the assessment and plan monitoring. Each team member sends their travel receipts as they go.
- Tools: ADEME's method and Base Carbone, the Bilan Carbone spreadsheet (version 8.9) and Stock CO₂'s calculation workbook, which documents every data point and assumption line by line; bank statements and expense reports as sources.
- Financial resources: purchases of refurbished equipment, any extra cost of train travel and the annual contribution to Label Bas-Carbone projects are covered by the operating budget.
5. Engaging our stakeholders
- Team: the travel, equipment and meal rules are presented to the whole team and applied by everyone. The annual assessment and progress on the plan are shared with the team.
- Suppliers: we ask our main suppliers for their own emissions data where it exists, and take it into account in our purchasing decisions.
- Offices: we ask our office manager for actual electricity and heating consumption, to replace the estimates in the assessment.
- Clients: our assessment and its calculation workbook are available to them. In our support, we recommend that they measure and then reduce their own emissions before funding projects, and we always present this contribution as separate from their assessment.