Your mid-size company is directly subject to CSRD. Structure your climate strategy with certified French Label Bas-Carbone projects and manage your scope 3 — with impact measured across 5 ecosystem dimensions.
Mid-size companies are on the front line of climate obligations. Understanding the regulatory framework turns constraint into strategic leverage.
Mid-size companies exceeding 2 of 3 thresholds (250 employees, 50M EUR revenue, 25M EUR balance sheet) are directly subject to CSRD from 2025. The ESRS E1 standard requires publishing scope 1, 2 and 3 emissions, reduction strategy and carbon contribution actions.
Applicable from 2025Mandatory every 4 years for companies with 500+ employees. For mid-size companies, this assessment must cover scopes 1 and 2, and the transition plan must include reduction and carbon contribution actions.
Article L229-25 of the Environmental CodeRegulation (EU) 2020/852 classifies sustainable economic activities. Banks and investors assess the taxonomic alignment of their mid-size company counterparts. A climate strategy integrating LBC contribution strengthens the credibility of your approach.
Regulation (EU) 2020/852The duty of vigilance law and the CS3D directive require large companies to map and mitigate climate risks in their value chain. Mid-size supplier companies are directly concerned by these requirements.
CS3D directive being transposedDirectly subject to CSRD, mid-size companies with 250 to 5,000 employees must build a credible climate strategy for multiple stakeholders.
Your mid-size company must publish a complete ESRS E1 report from 2025. This includes scope 1, 2 and 3 emissions, reduction strategy, quantified targets and carbon contribution actions. Failure to report exposes you to sanctions.
Scope 3 represents 70 to 90% of your emissions. Managing your supply chain emissions requires reliable supplier data and a targeted contribution strategy for irreducible items.
Investors and key accounts expect SBTi alignment (1.5 degree C trajectory). SBTi recommends carbon contribution for residual emissions — an approach that Stock CO2 structures and certifies.
Banks, investment funds and ESG rating agencies require proof of climate action. Your impact reports must be aligned with TCFD, CDP frameworks and ESRS standards.
End-to-end support to structure your carbon contribution, from CSRD compliance to investor reporting.
Certified Label Bas-Carbone impact reports, aligned with ESRS E1. Documentation ready for audit, statutory auditors and verification bodies.
Select projects in your supply chain regions. Structure your carbon contribution in line with your supply chain.
5-dimension reports exportable as PDF, aligned with TCFD and CDP. Certified data directly usable in your investor presentations and annual reports.
Certified LBC projects
tCO2 sequestered
Regions covered
Hectares committed
Why choose Label Bas-Carbone for a French mid-size company?
| Criterion | Label Bas-Carbone | VCS / Verra | Gold Standard |
|---|---|---|---|
| French government recognition | Yes — Ministry of Ecological Transition | No | No |
| Project location | France exclusively | International (mostly emerging countries) | International |
| Territorial anchoring | Projects close to your sites | No territorial link | No territorial link |
| Independent audit | Yes — accredited auditors | Yes | Yes |
| CSRD / ESRS E1 consistency | Strong — traceable projects | Medium | Medium |
| Multidimensional impact | 5 dimensions (carbon, biodiversity, water, soil, social) | Carbon primarily | Carbon + co-benefits |
| Price per tonne | 30 to 80 EUR / tCO2 | 5 to 30 EUR / tCO2 | 15 to 50 EUR / tCO2 |
| Greenwashing risk | Very low | Documented controversies (2023) | Low |
From estimating your emissions to tracking impact, we handle everything. You stay in control.
Evaluation of your residual emissions (scope 1, 2 and 3) using BEGES/GHG Protocol methodology.
Choose from 326 certified Label Bas-Carbone projects based on your territory and values.
Project funding. Each tonne certified by an independent auditor with a registered certificate.
Real-time dashboard, 5-dimension reports exportable as PDF, registered certificates.
Over 326 certified projects available on our platform.
Afforestation project in Pays de la Loire. 4,754 tCO2 sequestered on 14.2 hectares. Label Bas-Carbone certified project with measured biodiversity impact.
Sustainable management of a 240-hectare forest in Grand Est. 24,966 tCO2 sequestered. A large-scale project for significant contributions.
Reforestation of 8.9 hectares in Hauts-de-France. 2,590 tCO2 sequestered. Label Bas-Carbone certified project with full traceability.
“As CEO of an industrial mid-size company with 800 employees, CSRD was a daunting subject. Stock CO2 helped us structure our carbon contribution with Label Bas-Carbone projects aligned with our supply chain. Our impact reports are directly integrated into our ESRS E1 reporting. Investors welcome the initiative.
Marc D.
Chief Executive Officer — Industrial mid-size company, 800 employees
Answers to the most common questions about certified carbon contribution for mid-size companies.
The CSRD (Corporate Sustainability Reporting Directive) directly applies to mid-size companies exceeding 2 of 3 thresholds: 250 employees, 50M EUR revenue, 25M EUR balance sheet. It requires detailed extra-financial reporting under ESRS standards, including the E1 standard on climate change. This includes publishing scope 1, 2 and 3 emissions, reduction strategy and carbon contribution actions. The first reports are required from 2025 for fiscal year 2024.
The SBTi (Science Based Targets initiative) validates emission reduction targets by verifying their alignment with the Paris Agreement (1.5 degree C trajectory). For a mid-size company, joining SBTi demonstrates credible climate commitment to investors, banks and large corporate clients. SBTi recommends complementing reduction with carbon contribution for residual emissions — exactly the Stock CO2 approach.
Scope 3 often represents 70 to 90% of a mid-size company's emissions. Stock CO2 helps you structure your approach: identifying major emission items (procurement, transport, product use), collecting supplier data, and targeted carbon contribution for irreducible items. Our Label Bas-Carbone projects can be selected in your supply chain regions to maximise territorial coherence.
ESG investors evaluate your climate strategy through TCFD, CDP frameworks and extra-financial ratings. Stock CO2 provides certified impact reports, aligned with these frameworks, including 5 impact dimensions (carbon, biodiversity, water, soil, social). These documents can be directly used in your annual reports, DPEF and investor questionnaire responses.
Carbon offsetting suggests cancelling your emissions, which is scientifically inaccurate. Carbon contribution acknowledges that you are funding sequestration projects without claiming to erase your emissions. This is the approach recommended by ADEME, the Net Zero Initiative (NZI) framework by Carbone 4, and SBTi. Stock CO2 follows this responsible contribution logic.
The EU Taxonomy classifies sustainable economic activities and requires substantial climate contribution criteria. While carbon contribution is not directly a taxonomic criterion, it strengthens the credibility of your climate strategy under CSRD (ESRS E1 standard). Label Bas-Carbone, recognised by the French government, is solid evidence of commitment for banks and investors assessing your alignment.
Label Bas-Carbone projects in France range between 30 and 80 euros per tonne of CO2. For a mid-size company of 500 to 2,000 employees, an annual budget of 20,000 to 100,000 euros enables a significant contribution covering residual emissions after reduction. The minimum commitment at Stock CO2 is 10 tonnes of CO2. The contribution is recorded as an operating expense deductible from taxable income.
Making sense of carbon finance, CSRD and ESG reporting vocabulary.
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