It should be noted that in France, regulations do not allow this market-based approach when reporting company level CO2e emissions : “The assessment of the impact of electricity consumption in the GHG emissions report is carried out on the basis of the average emission factor of the electrical network (…) The use of any other factor is prohibited. There is therefore no discrimination by [electricity] supplier to be established when collecting the data.” (Regulatory method V5-BEGES decree).