With the entry into force of French Decree No. 2022-982 revising several articles of the French Environmental Code on the calculation scope of Scope 3, and with the coming into force of the European CSRD, which also requires companies to take into account a wider scope, Publicis Groupe worked on the integration of new categories (e.g. social benefits and other services).
Work undertaken on the measurement of supplier emissions in Scope 3 [E1-6-44 (c), E1-6-51]
In 2024, for the second consecutive year, the Groupe compared the publicly reported emissions in three categories with the actual greenhouse gas emissions for 2023, declared by suppliers themselves in their management report and verified by external auditors with emissions based on the sole monetary factor. This comparative analysis shows a difference of 48.4% on average. However, the gap between the companies – even with an identical scope (Scopes 1+2+3) – does not yet allow the use of these data.
This analysis shows that supplier reduction efforts can directly benefit Publicis Groupe. However, the significant differences in maturity between suppliers within the same category, on the measurement of their emissions and the comparability of the data used and published (for example, the different scopes taken into consideration and the exclusions), do not yet allow this data to be included in the calculation of Publicis Groupe’s emissions. In 2024, the Company stuck to using generic factors based on an updated monetary factor. These calculations are carried out with the assistance of Bureau Veritas and verified by Grant Thornton, the external auditors.
Purchase category examined information & Technology (IT): data centers & cloud services, software licenses, development and consulting | With generic emissions factors (integrated into the 2024 Carbon Footprint) | With the supplier’s public emissions factors (source 2023) | Gaps observed between the two approaches |
---|---|---|---|
Supplier 1 | Supplier 1 With generic emissions factors (integrated into the 2024 Carbon Footprint) 11,976 |
Supplier 1 With the supplier’s public emissions factors (source 2023) 5,520 |
Supplier 1 Gaps observed between the two approaches (53.9%) |
Supplier 2 | Supplier 2 With generic emissions factors (integrated into the 2024 Carbon Footprint) 1,906 |
Supplier 2 With the supplier’s public emissions factors (source 2023) 159 |
Supplier 2 Gaps observed between the two approaches (91.6%) |
Supplier 3 | Supplier 3 With generic emissions factors (integrated into the 2024 Carbon Footprint) 1,347 |
Supplier 3 With the supplier’s public emissions factors (source 2023) 1,234 |
Supplier 3 Gaps observed between the two approaches (8.4%) |
Supplier 4 | Supplier 4 With generic emissions factors (integrated into the 2024 Carbon Footprint) 4,238 |
Supplier 4 With the supplier’s public emissions factors (source 2023) 737 |
Supplier 4 Gaps observed between the two approaches (82.6%) |
Supplier 5 | Supplier 5 With generic emissions factors (integrated into the 2024 Carbon Footprint) 755 |
Supplier 5 With the supplier’s public emissions factors (source 2023) 713 |
Supplier 5 Gaps observed between the two approaches (5.6%) |
Current limits to the emissions inventory linked to the total volume of purchases: historically, the volume considered relates to the Groupe’s strategic purchases benefiting all subsidiaries. Local purchases are taken into account above 100,000 euros. Below this amount, and due to discrepancies in the nomenclatures and with the ongoing migration to ARIBA (the supplier management platform), these purchases are not yet included. Indirect purchases, made on behalf of clients and in their name (such as purchases of media space, for example), are included directly in clients’ Scope 3. [E1-4-34 (b)]