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What is green taxonomy?
Mis à jour le
March 6, 2026
5
Min reading
Today, behind the scenes in the European Union, debates about new regulations are raging. It's about what we call green taxonomy.
But what is it about? It is simply the classification of businesses according to their activities. The European Commission thus wishes to classify companies according to their environmental impacts.
This is a new regulation that will force all companies to publish their carbon balances as well as other information. This will make it possible to classify companies according to, in particular, their emissions of greenhouse gas (CO₂).
Today, there is no regulation that will financially constrain companies that invest in polluting sectors. But the green taxonomy will make it possible to trace investments in the world of energy. The idea is to try to stimulate investments in activities that work against climate change.
Green finance is a phenomenon that has recently emerged in the French economic landscape. It is the set of instruments and methods aimed at directing investments towards sustainable businesses.
The green taxonomy is perfectly in line with this new trend that will take a lasting hold in the French economy.
Is green taxonomy an effective mechanism for the energy transition?
Regulations in favor of the environment and the energy transition
It is a set of measures adopted by the European Union in 2020. These measures aim to direct investments and the world of finance towards environmentally friendly projects.
It's all part of the European Green Deal adopted recently and which aims to make Europe the first continent in the world to reach carbon neutrality for 2050.
It is an ambitious project that can only be implemented if the incentive mechanisms in this way are multiplied.
In this pact, we thus find a committee of technical experts who looked at the issue of financial ratings.
In the world of finance, there is a set of instruments that allow companies or financial products to be classified.
These ratings act as compasses and give indications to investors, guiding them in their financial choices. We can then imagine the same system but with a ranking of activities that contribute actively to the fight against global warming.
Finance as a vector of ecological transition
Finance is an important part of our economy. It is it that makes it possible to manage and attract the majority of investments through a network of banks and various financial institutions.
It is therefore important, in order to achieve the “Fit for 55” goals, to include the world of finance.
Traditionally, it is the rate of return that will direct investments, in order to maximize the profit.
The green taxonomy makes it possible to redirect these financial flows to companies that work for the environment.
Green finance is a field that includes taxonomy but is still a much broader set. There are many products or instruments that work in this direction.
Which companies and institutions are concerned by the green taxonomy?
What are the criteria for selecting companies?
The group of technical experts appointed by the European Union has established criteria for selecting activities that contribute to climate change mitigation and adaptation, as described in the text.
If a business contributes to at least one of these criteria, it can appear in these notations:
- Reducing climate change;
- Protection of aquatic and marine resources;
- Pollution reduction;
- Development of a circular economy;
- Protection of biodiversity and ecosystems.
In addition, there is a whole arsenal of measures aimed at correctly estimating the impact of these companies. For example, on an industrial site, attention will be paid to ancillary and auxiliary installations to assess their pollution levels.
Finally, the green taxonomy currently concerns just under a hundred activities.
Who are the actors affected by this new regulation?
In France, there are already laws that require companies with more than 500 employees to publish their environmental performance reviews.
However, with the green taxonomy, several actors will be concerned. First of all businesses, in the first place. Financial reports concerning their sustainable investments will be required by the public authorities. It is mainly this data that allows the classification of businesses.
Then, States are also concerned, in particular by the issuance of “green bonds”, which are green bond issues.
Finally, all financial players who act on the markets and are likely to invest in these areas. Regulatory authorities are also concerned with the establishment of this system.
What about nuclear and gas power plants?
The recent introduction of gas power plants as well as nuclear power plants has been the subject of particular attention. In the first draft of the texts, these activities were not present in the activities considered to be green. However, during the final validation of the text, they finally found their place.
Against the advice of NGOs and some investors, these technologies are now eligible for green finance. They are considered to be working to reduce global warming.
The European Union defends its choice by explaining that, in order to succeed in the energy transition by 2050, we need colossal private investments. To do this, she believes that offering the possibility of investing in nuclear or gas will make it possible to stimulate these financial contributions.
Nuclear energy and gas (only during peak periods) represent interesting transition energies. Whether we like it or not, we are somewhere in the position of having to fund them. That is, in essence, the message sent by Mairead McGuinness, the Commissioner in charge of Finance.
However, this is subject to several criteria, such as the obligation to provide guarantees as to the management of nuclear waste.
In short, the European green taxonomy is one more element in the legal arsenal in in favor of sustainable development. Green finance continues to develop, but its real impact on the economy is slow to be felt.
If this new mode of regulation avoids so-called “greenwashing” measures, there is no doubt that its impact will be major. The objective of carbon neutrality by 2050 must involve the democratization of this kind of economic mechanisms.
In a previous article, we tell you about the recent RTE report on Energy Futures 2050, do not hesitate to read our article on this subject.
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The answers to your questions
Quelle est la différence entre un prix Forward et un prix Spot ?
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Le prix Forward est fixé à l'avance (sécurité budgétaire), tandis que le prix Spot varie heure par heure selon le marché (opportunité mais risque élevé).
Quelles sont les nouvelles obligations pour le Décret Tertiaire et l'Audit Énergétique ?
Le calendrier 2026 impose deux échéances majeures :
- la déclaration des consommations 2025 sur la plateforme OPERAT avant le 30 septembre
- la réalisation d'un audit énergétique avant le 11 octobre pour toutes les entreprises consommant plus de 2,75 GWh/an.
Pour simplifier ces démarches, vous pouvez centraliser vos données de consommation avec la plateforme Pilott de Sirenergies, garantissant ainsi la conformité de vos rapports réglementaires.
What is the Multiannual Energy Programming (PPE)?
La Multiannual Energy Programming (PPE) is the strategic management tool for France's energy policy. Established by the 2015 law on energy transition for green growth (LTECV), it serves as a compass for the State, communities and businesses.
Concretely, the PPE sets the priorities for action of the public authorities for the management of all forms of energy on the national territory. It covers a period of ten years, divided into two periods of five years, and must be revised periodically to adapt to technological and economic developments.
It deals with major topics such as:
- Security of supply.
- Improving energy efficiency and reducing consumption.
- The development of renewable and recovered energies.
- The electrical production strategy (nuclear, thermal, etc.).
- The balanced development of networks and storage.
It is crucial not to confuse it with National Low Carbon Strategy (SNBC). While SNBC sets carbon budgets (the ceilings for greenhouse gas emissions by sector), the PPE determines the technical and energy resources to achieve them.
Fin de l'ARENH au 31 décembre 2025 : comment sécuriser mon budget énergie pour 2026?
La fin de l'ARENH (Accès Régulé à l'Électricité Nucléaire Historique) marque l'arrêt de la fourniture d'électricité à prix fixe garanti (42 €/MWh).
Dès le 1er janvier 2026, les entreprises sont exposées aux prix de marché, mais deux nouveaux mécanismes de régulation prennent le relais, bien que leur logique soit différente :
- Le Versement Nucléaire Universel (VNU) : Ce n'est pas un tarif d'achat, mais un mécanisme de redistribution a posteriori. Si les prix de marché de l'électricité nucléaire dépassent un certain seuil (environ 78 €/MWh selon les estimations pour 2026), EDF reversera 50 % des revenus excédentaires aux consommateurs. Attention : Si les prix de marché restent modérés (sous les 78 €/MWh), le VNU ne se déclenche pas. Il agit comme une assurance contre les flambées extrêmes, pas comme un tarif bas garanti.
- Les CAPN (Contrats d'Allocation de Production Nucléaire) : Réservés aux industriels électro-intensifs, ces contrats de long terme (10-15 ans) permettent de réserver une part de la production nucléaire en échange d'une participation aux coûts du parc. Ils offrent une visibilité sur le long terme pour 50 à 70 % des volumes consommés.
Conseil stratégique : Ne comptez pas sur le VNU pour réduire votre facture en 2026 si les marchés restent stables. Auditez vos contrats dès maintenant pour intégrer une part de prix fixe ou explorer des "Power Purchase Agreements" (PPA) pour sécuriser vos coûts sur le long terme.
Pourquoi le seuil de 78 €/MWh est-il critiqué par les experts ?
Ce seuil est jugé élevé par rapport aux prévisions actuelles du marché. Si le prix de l'électricité reste en dessous de 78 €/MWh, les entreprises ne bénéficieront d'aucune redistribution. Cela signifie que la protection promise par la réforme pourrait être inexistante dans un marché baissier, d'où l'importance de stratégies de sourcing agiles et d'outils de monitoring comme Pilott.
What are the customer reviews on bellenergie Business's customer service?
In 2025, the supplier had a NPS (Net Promoter Score) of +16 and a note of 4,17/5.
Satisfaction is based on a “zero solicitation” model and 100% in-house customer service in Toulon, guaranteeing proximity and responsiveness that cannot be found with major historical suppliers.
Why is Scope 2 crucial for CSR?
It allows you to prove your commitment to the energy transition and to meet regulatory requirements.
How do you calculate Scope 2 emissions?
To calculate Scope 2 emissions, use the following formula:
Energy quantity (kWh) × Emission factor (kg CO₂ e/kWh).
Use databases like ADEME for precision.
Pourquoi l'IA ne peut-elle pas prédire le prix de l'énergie avec exactitude ?
Car les marchés dépendent de facteurs exogènes imprévisibles (géopolitique, météo soudaine, politique) que les modèles basés sur l'historique ne peuvent pas anticiper, tout comme on ne prédit pas le Loto.
What is the difference between Scope 1 and Scope 2?
- Scope 1 concerns direct emissions (combustion on site),
- Scope 2 deals with indirect emissions related to purchased energy (electricity, steam).
Qu'est-ce que le dispositif VNU qui remplace l'ARENH en 2026 ?
La Vente de Nucléaire Universelle (VNU) est le nouveau mécanisme de régulation des prix de l'électricité en France. Contrairement à l'ARENH, il ne s'agit plus d'un volume fixe à prix réduit, mais d'une redistribution financière des revenus excédentaires d'EDF aux consommateurs, basée sur les prix de marché et les coûts de production du nucléaire historique.
What is the main objective of the Multiannual Energy 3 Programming?
The central objective of PPE 3 is to engage France towards carbon neutrality by 2050 by breaking the country's historical dependence on fossil fuels.
Today, approximately 60% of final energy consumption in France still relies on imported oil and natural gas. PPE 3 aims to radically reverse this trend by setting an ambitious target: to reach 60% of carbon-free energies in final consumption by 2030.
To achieve this, PPE 3 pursues three major sub-objectives:
- Massive decarbonization: Replace fossil fuels with low-carbon electricity or renewable heat in industry, transport and buildings.
- Energy sovereignty: Reduce the national energy bill (around 60 billion euros per year) and get rid of the volatility of the global gas and oil markets.
- Economic competitiveness: Guarantee businesses and households access to stable, abundant and predictable energy at a predictable cost, disconnected from geopolitical crises.
Is Bellenergie Business electricity really green?
Yes. The supplier guarantees an offer 100% renewable via the official Guarantees of Origin (GO) mechanism.
For the most demanding companies, the offer GREENVOLT+ ensures very low carbon intensity electricity, sourced exclusively from independent French producers (hydraulic, wind, solar).
Mon entreprise peut-elle tirer profit des nouvelles Heures Creuses (11h-17h)?
Absolument. La réforme des heures creuses vise à absorber la surproduction solaire en milieu de journée. Les créneaux d'heures creuses se déplacent progressivement vers la plage 11h00 – 17h00, notamment en été. C'est une opportunité majeure pour les sites industriels ou tertiaires capables de flexibilité.
Conseil stratégique :
- Pilotage de la charge : Si vous avez des processus énergivores (fours, broyeurs, recharge de flotte de véhicules électriques, production de froid), déplacez leur fonctionnement sur la pause méridienne. L'électricité y sera moins chère et moins carbonée.
- Autoconsommation : C'est le moment idéal pour coupler cette tarification avec une installation photovoltaïque en toiture ou en ombrière de parking. Vous effacez votre consommation réseau au moment où le tarif serait le plus avantageux, ou vous profitez des prix bas du réseau si votre production ne suffit pas.
Pourquoi le mécanisme de capacité a-t-il été créé ?
Instauré en 2017, ce dispositif répond à un enjeu de sécurité nationale.
L'électricité ne se stockant pas à grande échelle, le réseau doit être capable de répondre instantanément à la demande, même lors des pics de froid hivernaux. Le mécanisme incite financièrement les producteurs à maintenir leurs centrales disponibles et les entreprises à réduire leur consommation (effacement) lors de ces périodes critiques.
Quel sera l'impact réel du VNU sur ma facture d'électricité professionnelle ?
L'impact dépendra des prix de marché. Le mécanisme prévoit une redistribution si les prix dépassent 78 €/MWh. Cependant, si les cours restent bas (actuellement autour de 60 €/MWh), le dispositif ne s'activera pas. La facture sera alors indexée à 100% sur les prix de marché, rendant le choix du fournisseur et du moment d'achat critiques.
What are the electricity offers offered by bellenergie Business?
The range E @sy is available in four pricing structures to adapt to each risk profile:
- E @sy Fixed: 100% budget visibility without variation.
- E @sy Click: Smoothed price thanks to staggered purchases on the markets.
- E @sy Block + Spot: A mix between a secure base and a portion indexed to daily prices.
- E @sy Sport: A 100% dynamic offer to take advantage of downside opportunities in real time.
Comment mobiliser les collaborateurs autour d'un projet de sobriété énergétique ?
La réussite d'un projet collectif énergie repose sur trois piliers fondamentaux :
- La visibilité : On ne gère bien que ce que l'on mesure. Partager les données de consommation via des outils comme l'application Pilott donne un sens concret aux efforts fournis.
- L'incarnation : Nommer des ambassadeurs énergie internes permet de diffuser les bonnes pratiques par l'exemple et de lever les freins opérationnels propres à chaque métier.
- La gamification : Transformer la contrainte en défi (challenges inter-services, concours de l'équipe la plus sobre) crée une dynamique positive et renforce la cohésion d'équipe autour des enjeux RSE.
Quels sont les cas d'usage concrets des différents types d'IA pour un acheteur d'énergie ?
Chaque modèle d'IA répond à un besoin spécifique du cycle d'achat :
- L’IA générative sert d'assistant de recherche pour synthétiser en quelques minutes des rapports de marché massifs (veille stratégique).
- L’IA déterministe est l'outil de la fiabilité : elle est indispensable pour le forecast (prévision de consommation) car ses calculs sont mathématiques et reproductibles.
- L’IA probabiliste est dédiée à la gestion des risques : elle simule des scénarios (ex: météo, stocks) pour quantifier l'incertitude sur les budgets futurs.
L'expertise humaine reste néanmoins indispensable.
L'IA remplace-t-elle les analystes en énergie ?
Non. L'IA traite la donnée (data processing), mais l'analyste apporte la compréhension du contexte (market sentiment) et la prise de décision stratégique.
The answers to your questions
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