14/06/2013 PROFILE > Commissaire aux comptes

Energy saving certificate: user guide

In the framework of the EEC outlining the energy policy, energy and fuel suppliers have the obligation of making energy savings. After an initial experimentation period between 2006 and 2009, the National Commitment for the Environment Law fixed a second period for the mechanism which obliges these entities to make economies in line with their sales, on the one hand over the period from 2010 to 2012 for energy suppliers, and on the other hand over the period 2011 to 2013 for fuel suppliers. These companies remain free to select their operating method: either to adhere to a dedicated collective structure, or to make energy savings, or to acquire energy savings certificates.
For those structures which do not adhere to a dedicated collective structure, a declaration indicating the quantities of energy savings taken into account should be undertaken prior to 30 June 2013 for energy suppliers and before 15 February 2014 for fuel suppliers. This obligation may be certified by an auditor. The auditor should verify the compliance of calculation methods for quantities declared with all accounting data and regulatory requirements. The CNCC has published a technical opinion indicating the form of the attestation and providing examples for drafting.