Chloé DENIS, auteur sur Pink strategy

Transition Plan: Turning challenges into Opportunities for Your Business

16 Oct 2025 | TRANSITION PLAN

Each year, European Union industry is responsible for approximately 20% of greenhouse gas emissions. Faced with this reality, rethinking our models is no longer an option. Between climate change, resource scarcity, and growing regulatory pressure, companies must commit to a transformation process.
The challenges, the inventory, the concrete strategies and the expected benefits: discover how a transition plan can significantly reduce the environmental and energy footprint of organizations.

What is a transition plan?

A transition plan is a strategic roadmap aimed at adapting a business to reduce its environmental impacts and optimize its energy efficiency. It sets clear objectives, describes measurable actions, and includes a monitoring schedule. Beyond regulatory compliance, it is about preparing for the future by strengthening competitiveness, reducing costs and risks, and meeting the expectations of customers, investors, and partners.

A transition plan: an essential action for the long-term viability of your activities

In a context of tightening regulations, the energy transition is no longer just a matter of corporate responsibility : it has become a vital lever to ensure the resilience and long-term performance of your business.

European Union industry accounts for about 24.6% of final energy consumption
The surge in gas and electricity prices since 2021—amplified by the war in Ukraine—has increased the energy bill for the French manufacturing industry from €15 billion in 2021 to €45 billion in 2023.
Infrastructures (transport, water, energy) are responsible for a significant share of CO₂e emissions and are already suffering the impact of climate change
Regulations (like the European CSRD directive) impose increasingly precise environmental reporting obligations that ripple down the value chain to subcontractors and suppliers

The maturity of European companies depends as much on the sector (energy intensity, regulatory pressure, available innovation) as on their size (investment capacity, internal structure). The leaders are often the major players in energy-intensive or strategic sectors, while smaller structures advance mainly when driven by major clients or demanding markets.

For example, SNCF Réseau reduced its electricity consumption for lighting by 60% by renovating the lighting in 1,300 km of tunnels, switching from sodium/fluorescent lamps to smart LEDs with presence detection.

What are the prerequisites for launching a transition plan?

Provide meaning and set a clear direction:

- - Identify your challenges (emissions reduction, energy sobriety, competitiveness, regulatory compliance, etc.) within the framework of the company’s overall strategy.
  - Align with the company’s strategy to account for the evolution of the business and its context over the duration of the transition plan
  - Provide a clear vision to all stakeholders and facilitate buy-in

Define the scope of action:

- - Map the risks and opportunities related to your challenges (technical, financial, operational, regulatory) over the lifecycle of your current and future assets
  - Assess the resources needed to carry out the actions
  - Prioritize actions based on their feasibility and return on investment

Track progress:

- - Define objectives and stakes allow you to choose the right indicators and evaluate the real effectiveness of the plan
  - The organization gains productivity by being aligned on decision-making criteria
  - You gain efficiency and transparency with your teams, investors, customers, and authorities

7 steps to make your transition plan a success:

Frame the stakes and scope
Assess and map the risks and opportunities over the duration of your transition plan
Identify potential actions and their contributions
Set SMART goals (Specific, Measurable, Achievable, Relevant, Time-bound)
Plan investments and actions
Track progress
Adjust measures if necessary

Beware of seemingly good ideas: switching from a gas boiler to a heat pump can be beneficial, but it is necessary to verify its relevance in terms of lifecycle and context. Connecting to a nearby district heating network may generate a better return on investment and minimize your environmental impact.

An early action gives better outcomes : anticipation is the key

Being a leader in a transition process means not only getting ahead of regulations and shaping your market but also locking in sustainable economic advantages. By investing early, as the pioneers of intermittent energies (solar, wind) did, a company benefits from an accelerated learning curve, better access to green financing, and more competitive purchasing or production conditions in the long term.

This head start allows you to:

Amortize investments sooner, while followers will have to incur high expenses in a more mature and competitive market
Capture the best market shares before saturation, by imposing your standards and innovations.
Gain priority access to public incentives (subsidies, preferential tariffs, long-term contracts), which are often limited in time

In the long term, this pioneering position helps optimize operational costs, secure stable revenues through early-signed contracts, and build a leadership image that is difficult for latecomers to catch up to.

Act now to turn your environmental challenges into performance drivers.

A transition plan is a strategic lever that allows you to combine economic performance, regulatory compliance, and environmental responsibility.

Lead the change, don’t let the change lead you ! Initiate a diagnostic today to start your roadmap. We support our clients in building and succeeding with their transition plan.

Ready to take action? Let’s discuss transition solutions adapted to your business.

Integrate your transition into your business plan

A well-designed transition plan is not limited to reducing the environmental footprint: it becomes a real engine for value creation. Integrating the transition at the core of the business plan means turning environmental challenges into opportunities for sustainable growth.

Resilience and Autonomy

Reduction of dependence on resources (water, materials, etc.)
Increased capacity to cope with economic fluctuations
Sustainable reduction of energy costs and better resilience to energy price volatility
Reduction of risks related to climate hazards
Sustainable value creation by considering the lifecycle of investments
Planning and visibility on the business model

Innovation and Attractiveness

Improved image among talents, and creation or maintenance of skilled jobs
Increased ability to meet customer expectations
Improved reliability and predictability of the business model and increased investor confidence

Act now to turn your environmental challenges into performance drivers

A transition plan is a strategic lever that allows you to combine economic performance, regulatory compliance, and environmental responsibility.

Lead the change, don’t let the change lead you ! Initiate a diagnostic today to start your roadmap. We support our clients in building and succeeding with their transition plan.

Ready to take action? Let’s discuss transition solutions adapted to your business.

What is a Life Cycle Assessment (LCA)?

18 Sep 2025 | LCA

In a context where ecological transition has become a strategic priority with growing requirements, companies must demonstrate their environmental commitment. This commitment must be based on reliable and verifiable data.
Life Cycle Assessment (LCA) has emerged today as the reference method for rigorously assessing the environmental impacts of a product, service, or process.
But concretely, what is an LCA? What are its objectives and key steps?

Life Cycle Assessment

LCA (Life Cycle Assessment) is an environmental evaluation method that quantifies the impacts of a product throughout its entire life cycle:

Extraction of raw materials
Transformation and manufacturing
Transportation
Use phase
End of life (recycling, incineration, landfill,..)

What types of LCA exist?

An LCA can be carried out according to four different scopes, depending on the life cycle stages considered. Various environmental indicators can also be assessed.

The different scopes of study:

Cradle to grave: full life cycle
Cradle to gate: from extraction to factory output
Gate to gate: intermediate stage (often production)
Cradle to cradle: includes recycling within a circular economy approach

The different types of indicators:

Single-criterion LCA: only one environmental aspect is assessed, often greenhouse gas (GHG) emissions (in CO₂e).
Multi-criterion LCA: more comprehensive, integrating a variety of environmental indicators in the same study. When several criteria are assessed, it is possible to establish a single aggregated score to compare product impacts, even if the indicators are not directly comparable individually.

The choice depends on the study’s objectives: product comparison, environmental labeling, CSR strategy, eco-design, etc.

What is the purpose of a Life Cycle Assessment?

LCA enables companies and institutions to:

Identify the most impactful phases of the life cycle
Justify design or optimization choices
Compare different products or technical scenarios
Comply with requirements of environmental labels, tenders, or European directives such as the Ecodesign Directive, the EU Taxonomy, or the upcoming Corporate Sustainability Reporting Directive (CSRD)
Communicate transparently about environmental performance to clients, partners, or investors

What does an LCA measure?

An LCA measures the environmental impact of a product or project. It often relies on a multi-criteria approach with several environmental indicators. Among the most common:

Climate change (greenhouse gas emissions – CO₂ equivalent)
Water consumption
Depletion of natural resources
Air and soil pollution
Acidification and eutrophication of ecosystems
Ecotoxicity, impact on biodiversity, etc.

These indicators are based on harmonized methods and regulatory frameworks, including ISO 14040/44 standards, the European Product Environmental Footprint (PEF) framework, and recognized methodologies such as ReCiPe or ILCD.

What are the steps of an LCA?

Framed by ISO 14040 and ISO 14044, an LCA follows a clear methodological structure:

Goal and scope definition

What is the function of the product?
What functional unit (FU) is used?

Life Cycle Inventory (LCI)

Data collection: energy consumption, raw materials, transport, emissions, waste
Data must be representative of a defined period (reference year) and reflect the real context of the system studied (geography, technology, timeframe).

Life Cycle Impact Assessment (LCIA)

Translation of flows into impacts using recognized methods

Interpretation and critical review

Recommendations, improvement points, uncertainties, possible limitations

In some cases (comparative LCA or external communication), an external critical review is required in compliance with ISO 14071, to ensure transparency and robustness of results.

Why conduct an LCA?

Life Cycle Assessment is today a strategic lever for companies engaged in the environmental transition. It enables you to:

Support technical decision-making with objective data
Showcase eco-design efforts
Anticipate European regulatory requirements
Meet growing client expectations for transparency and sustainable products
Differentiate yourself in a fast-changing market strongly focused on sustainability

PINK Strategy supports companies in carrying out LCAs tailored to their industrial and regulatory challenges.

Would you like to evaluate the environmental footprint of your products or services?
Contact us now at: contact@pink-strategy.fr

Project carbon impact assessment: how to carry it out effectively ?

20 Aug 2025 | CARBON FOOTPRINT

Climate impact is now a crucial issue in project development. Whether building a business park, setting up a photovoltaic plant, or renovating a major road, project developers are increasingly required to assess and reduce their greenhouse gas (GHG) emissions. This process involves carrying out a project carbon impact assessment.
While some regulations such as the Environmental Impact Assessment (EIA) Directive 2014/52/EU of the European Union list the project concerned by such assessments, this article focuses on what a carbon impact assessment is, what it is used for, and how to carry it out effectively.

What is a project carbon impact assessment ?

A project carbon impact assessment is a methodological process aimed at quantifying, from the design stage, the GHG emissions generated by a project throughout its life cycle, as well as any potential emissions reductions enabled by its implementation. It is part of the broader framework of environmental impact assessments and supports decision-making by integrating climate considerations.

Why is it important to include carbon impact in the environmental study of your project ?

Integrating carbon impact from the design phase helps guide technical choices, promote low-emission options, and anticipate regulatory requirements (such as the European Climate Law 2021/1119/EU, CSRD, etc.). It also improves the project’s social acceptability and can streamline its administrative review.

Appropriate methodological frameworks for a carbon assessment

At the international level, the ISO 14064-2:2019 international standard provides specifications and guidance for quantifying and reporting GHG emissions and reductions at the project level.

Some countries have developed specific methodological frameworks, like France with its ADEME methodological guide (2022) which outlines how to include GHG emissions in environmental impact studies in France.

Key principles to follow

Project boundaries: Clearly define the physical, temporal, and functional limits of the project.
Comparative scenarios: Compare the project’s emissions with one or more reference scenarios (“do nothing” and alternative solutions).
Life cycle approach: Consider all project stages, including manufacturing, distribution, equipment installation, operation, and end of life.
Traceability and transparency: Document all assumptions, data sources, and calculation methods.

How to conduct a project carbon impact assessment ?

In line with ISO 14064-2:2019, a project GHG assessment is structured around the following key steps:

Step 1: Define the project and its objectives

Describe the project and its expected impact on GHG emissions.
Clarify the GHG objectives (avoidance, reduction, sequestration).
Identify relevant stakeholders and reporting needs.

Step 2: Establish the baseline scenario

Define a credible baseline scenario representing what would likely happen in the absence of the project.
Ensure the scenario reflects realistic technological, economic, and regulatory conditions.
Use this as a reference point to quantify the project’s additional GHG impact.

Step 3: Define the boundaries and quantification methodology

Determine organisational, operational, and temporal boundaries.
Identify relevant gases, sources, and sinks.
Select a quantification approach: project-specific data, default emission factors, or modeling.
Use recognised databases such as Ecoinvent.

Step 4: Quantify GHG emissions and removals

Collect activity data for both the project and baseline scenarios.
Apply appropriate emission or removal factors.
Calculate gross and net GHG changes over the defined period.

Step 5: Assess uncertainty and risks

Identify key assumptions and data limitations.
Evaluate the level of uncertainty in the estimates.
Document any mitigation strategies for uncertainties.

Step 6: Document and report results

Prepare a transparent report detailing the methodology, data sources, assumptions, and results.
Include estimates of reductions or removals achieved by the project.
Ensure consistency with ISO 14064-2 reporting requirements.

Step 7: Verification and validation (optional but recommended)

Consider having the project assessment independently verified by a qualified third party.
This enhances credibility and may be required for participation in carbon markets or funding mechanisms.

What are the expected benefits of a project carbon impact assessment ?

Improved environmental performance

By identifying the main action levers, a carbon impact assessment enables significant emission reductions for the project.

A decision-making tool

It helps project owners make informed choices to reduce GHG emissions. Other environmental, technical, or financial constraints should also be considered.

A contribution to local planning

Carbon assessments support local authorities in integrating climate impact into their development strategies, aligned with carbon neutrality goals.

Key points to bear in mind when carrying out a project carbon impact assessment

A project carbon impact assessment is a strategic analysis tool. Beyond regulatory compliance, it enables stakeholders to design projects that are aligned with planetary boundaries and international climate targets.

Do you want to assess the carbon impact of your project ?

With dozens of project carbon footprint studies carried out, PINK Strategy’s experts are here to guide you through the process !

Photovoltaic glare study : is my solar project affected?

17 Jul 2025 | GLARE STUDY

When installing solar panels, the primary goal is to generate clean energy and optimize efficiency. But have you ever heard of the risks of glare or light reflection?

This issue often arises in photovoltaic projects because it can directly impact nearby sensitive infrastructures, such as airports or highways.
Indeed, solar panel installations can produce reflective glare that may disturb pilots during landing, air traffic controllers, motorists, or nearby residents. For this reason, glare studies have been introduced to assess the impact of solar installations on the surrounding environment.

What is a photovoltaic glare study and why is it important?

A glare study is a technical analysis designed to assess the risk of disturbance caused by sunlight reflected off solar panels toward their surroundings. It is based on digital simulations that take into account:

The orientation and tilt of the panels
Sun rays throughout the year
The position of nearby sensitive infrastructures (runways, roads, homes, etc.)
The intensity and duration of reflections at different times of the day and year

The glare study is conducted using modeling tools that simulate light reflection from the panels based on their location and sun exposure.

Why conduct a glare study for solar panels?

Depending on their orientation, solar panels can cause significant visual discomfort for certain users due to reflected light.

The main reasons justifying such a study include:

Aviation safety: Pilots and air traffic controllers need clear visibility during takeoff and landing. Poorly assessed glare could pose a safety risk.
Road safety: Strong reflections on a road can impair drivers’ vision and lead to accidents.
Visual comfort for residents: People living near solar installations may be exposed to disturbing glare.

Who needs to request a solar glare study?

The French Civil Aviation Authority (DGAC) and the Military Air Traffic Directorate (DIRCAM): for projects near airfields, helipads, and ultralight platforms (ULM).
Departmental Territorial Directorates (DDT) and Regional Directorates for Environment, Development and Housing (DREAL): when close to road or heritage infrastructures.
Municipalities: as part of building permit applications or public inquiries.

What does the DGAC regulation say about photovoltaic reflections?

Until recently, a glare study was required for any photovoltaic installation within 3 km of an airfield. However, the latest revision of the DGAC’s Technical Information Note (NIT), published in October 2024, removed this obligation for airfields open to public air traffic.

Why this change?

Studies conducted in recent years have shown that the risk of glare for pilots, air traffic controllers, and AFIS (Aerodrome Flight Information Service) personnel is negligible.

As a result, it is no longer necessary to systematically require such studies from project developers.

Exceptions to be aware of :

However, not all projects benefit from this regulatory simplification!

Military and private airfields, ULM platforms, and helipads are not covered by this note and may still require glare studies.
Local authorities (DDT, DREAL, municipalities, etc.) may continue to request such studies depending on the specific context of the project.

So, while the requirement has been relaxed for solar projects near civilian airfields, it is still recommended to check local regulations before launching a project.

What is the purpose of a glare study?

A glare study plays a key role in securing a solar project. Even if it is no longer always mandatory, it remains a crucial tool for ensuring compliance with local authority requirements or certain infrastructure standards.

By identifying risks related to light reflection, it helps anticipate potential issues that could lead to costly adjustments after installation.

Moreover, it provides a strong technical argument to reassure stakeholders, whether they are airfield operators, local communities, or residents. By demonstrating that the glare presents no danger, it facilitates obtaining permits and strengthens the project’s credibility.

Are you concerned about glare studies for your solar projects? Our experts are here to help. Feel free to contact us to learn more !

Tenders available with an ECS certificate

19 Jun 2025 | ECS certificate

On 26 March 2025, the Commission de Régulation de l’Energie, which is the French Energy Regulation Council, published the tender specifications for ground-mounted photovoltaic power plants. These specifications applied to the bidding period which ran from 2 June to 13 June 2025. To respond, photovoltaic developers had to submit the ECS score calculated using the PPE2 V1 methodology for the photovoltaic modules they wished to install.

CRE Tenders: How Do They Work ?

The Commission de Régulation de l’Energie (CRE) regularly publishes invitations to tender for photovoltaic installations in France. These tenders differ in terms of the nature and location of the photovoltaic plants, and the cumulative power demand. Developers generally have a two-week window to submit an application. Winning a call for tenders entitles you to a guaranteed preferential feed-in tariff for the energy you produce. CRE calls for tenders only concern installations of more than 500kWp installed.

Why is the ECS certificate important in your application process?

To respond to public calls for tenders and open window mechanisms, developers must include the ECS score of the photovoltaic modules they plan to use in their application. The ECS score counts towards the overall score of the application and is therefore a key factor in winning the tender. Different calculation methodologies are used to determine the ECS score: it varies according to the period and the tender for which the developer is applying.

Each bidding phase has its own specific rules.

4 main methodologies are considered in the calls for tender published by the CRE:

CRE3 calculation methodology
CRE4 calculation methodology
PPE2 V1 calculation methodology
PPE2 V2 calculation methodology

A different methodology for each period

For each period of the CRE calls for tenders, only one methodology shall be applied to calculate the ECS score. The methodologies to be used are summarised below.

Contact a member of the PINK Strategy team to find out the calculation methodology to be applied to your call for tenders.

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