Business payment cards · 1% donated on every transaction
MOBILITY & FLEET

Green Fleet Management: Best Practices That Work

Green fleet management: electrification (LOM, LEZ), eco-driving, charging, scope 1 carbon footprint and CSRD scope 3 reporting. Sourced best practices.

Going green with a fleet is no longer a CSR talking point: it has become a regulatory requirement, an insurance consideration, and, when done right, a genuine cost lever. Green fleet management means juggling three constraints at once: the clean-vehicle quotas imposed by the French Mobility Law (LOM), circulation restrictions in Low Emission Zones (LEZ), and the carbon reporting requirements under the CSRD directive. Here are the practices that make a real difference, and the mistakes that are expensive to make.


What you will take away from this article:
  • The LOM quotas that apply in 2025, 2027, and 2030, and the annual incentive tax (TAI) triggered by each missing clean vehicle.
  • A method for calculating your fleet's carbon footprint (scope 1) and integrating it into your CSRD scope 3 reporting.
  • How to balance TCO against CO₂ at renewal time, without falling into the trap of poorly deployed electric vehicles.

LOM and LEZ: the regulatory framework that makes greening mandatory

The French Mobility Law (LOM) of 2019, strengthened by the Climate and Resilience Act of July 2021, requires companies with more than 50 employees managing a fleet of over 100 light vehicles to include a minimum share of low-emission vehicles in each renewal cycle. The trajectory is clear: 10% in 2022, 20% from January 2024, 40% from 2027, and 70% by 2030[1]. Since March 2025, non-compliance triggers an annual incentive tax (TAI): €2,000 per missing clean vehicle in 2025, €4,000 in 2026, and €5,000 from 2027 onward[2]. For a fleet of 200 vehicles, a one-year delay can quickly amount to tens of thousands of euros.

At the same time, Low Emission Zones (LEZ) restrict the most polluting vehicles from circulating in major urban areas. Since January 2025, vehicles with a Crit'Air 3 sticker (or lower) have been barred from certain LEZ territories[3]. The timeline has been unsteady, however: the economic simplification bill passed by the French National Assembly on 17 June 2025 includes the abolition of LEZs[4]. Beware of the yo-yo effect: a Crit'Air 4 or 5 vehicle purchased today will remain difficult to resell on the second-hand market, LEZ or not.

Electrifying without misjudging the use case

Electrification only pays off when it matches real-world usage. A van covering 120 km a day on urban loops is an obvious candidate; a sales rep chaining 600 km of motorway driving is far less so. The right question is not "should we go electric?" but "which vehicles have a predictable daily mileage compatible with overnight charging?" For mixed use cases, the plug-in hybrid remains a reasonable compromise, provided the charging is actually used. Our comparison on transitioning fleets to hybrid or full electric breaks down the trade-offs by usage profile.

On the infrastructure side, workplace charging is the linchpin. An electric fleet without dedicated chargers sends drivers to the public network, where the kWh costs two to three times more and availability is unreliable. A pragmatic rule of thumb: one charger for every four vehicles in rotation, with a smart charging manager to prevent demand peaks from triggering an undersized electricity contract. To preserve the carbon advantage, audit your electricity contract and, where possible, switch to a renewable energy tariff: an EV running on a carbon-heavy grid loses a significant share of its environmental benefit.

Watch out

Charging is not a detail: it is the project. A poorly positioned or mispriced charger can drag an EV's TCO down to the point of wiping out the expected savings. Treat charging infrastructure as a standalone line item in your greening plan.

Eco-driving: a gain that holds, for combustion and electric alike

Before purchasing a single new vehicle, the cheapest lever remains driver behaviour. Smooth, anticipatory driving cuts fuel consumption in a combustion fleet by 5 to 15%[5]. In an electric vehicle, eco-driving works on a different (but equally tangible) lever: range. Keeping the battery between 20% and 80%, anticipating braking to recover energy, and pre-conditioning the cabin during charging[6]. These habits extend real-world range and prolong battery cell life.

Telematics turns this lever into actionable data. Each driver receives a score for harsh acceleration and braking, and a monthly report feeds into management conversations. The trap is using it as a punitive surveillance tool. That kills buy-in fast. Opt instead for a team bonus or internal challenges; a fleet where eco-driving is a shared project sustains results over time.

Measuring your fleet's carbon footprint (scope 1)

You can only reduce what you measure. The direct emissions from vehicles owned or controlled by the company fall under scope 1 of the carbon footprint: this is the fuel combustion that happens in the engine. The calculation comes down to one formula: volume consumed multiplied by an emission factor. France's ADEME Carbon Base publishes the reference values: approximately 2.56 kg CO₂ per litre of diesel and 2.28 kg CO₂ per litre of petrol[7]. Multiplied across the tens of thousands of litres consumed by a hundred-vehicle fleet, the numbers become very concrete very quickly.

For scope 1, the challenge is not the methodology: it is the reliability of the raw data. A fleet equipped with telematics and a consolidated fuel card delivers actual consumption per vehicle with no manual effort; a fleet relying on paper expense reports reconstructs it by hand, at the cost of approximations that undermine reporting credibility. Electric charging deserves special attention: you need to isolate the kWh attributed to the fleet from the dedicated meter reading, rather than burying it in the site's general electricity bill.

CSRD reporting: integrating mobility into scope 3

With the CSRD directive, non-financial reporting has moved up a gear. Professional mobility emissions are no longer limited to company vehicles: they include business travel (scope 3 category 6) and commuting (category 7). Scope 3 accounts for an average of 80 to 90% of a company's total carbon footprint[8]. Ignoring it means publishing a carbon assessment that will not survive an audit. In France, Decree No. 2022-982 of 1 July 2022 formally incorporated scope 3 into the carbon reporting obligations of the companies concerned[9].

Mobility data is built from the same sources as scope 1, extended further: company vehicle mileage, business trip expense reports, Sustainable Mobility Allowances (SMA/FMD), commuting declarations. This is where a unified solution earns its place: the fleet management platform that consolidates journeys and consumption, combined with a card that aggregates mobility spend, feeds directly into CSRD dashboards with no re-keying. For more on the decarbonisation roadmap itself, our guide on integrating decarbonisation into fleet management covers the topic in depth.

Balancing TCO against CO₂

At renewal time, the right instinct is neither to pick the cheapest vehicle nor the lowest-emitting one. It is to optimise both. An electric vehicle has near-zero operational CO₂, but a higher purchase cost to amortise. A recent combustion vehicle costs less upfront but exposes the fleet to the TAI, to the residual value hit on downgraded Crit'Air ratings, and to a scope 1 that will not come down. A five-year TCO calculation that includes regulatory costs usually favours the electric option for urban use — and argues against it for long distances without adequate charging coverage. This is the central trade-off of any green fleet management strategy.

CriterionRecent combustionPlug-in hybridFull electric
Scope 1 CO₂HighMedium if chargedNear zero
LOM complianceNot eligibleEligible (≤ 2026)Eligible
Long-term TCOUnfavourable (TAI, depreciation)Depends on chargingFavourable for urban use
Upfront investmentLowMediumHigh

The trade-off also turns on less visible levers: the purchase bonus for EVs, the beneficial tax treatment of electric company cars, and spend traceability. A multi-use card that donates 1% of every transaction to a high-impact project adds another dimension: it makes the contribution of professional mobility measurable beyond the carbon footprint alone. To compare the solutions that bring all of this together, our fleet management solution comparison sets out the strengths of each.

Key takeaway

The right TCO/CO₂ trade-off is prepared in advance. Electrify vehicles with predictable mileage first, deploy charging infrastructure before the vehicles arrive, and never separate the TCO calculation from regulatory compliance.

The fleet greening trajectory Combustion fleet High scope 1 TAI + Crit'Air depreciation Transition Eco-driving Charging + PHEV Scope 1 measurement Clean fleet LOM compliant Scope 1 ≈ 0 CSRD scope 3 reporting The transition runs through measurement, charging, and eco-driving before full electrification.
Greening a fleet is not a single switch: it is a trajectory. Scope 1 measurement, charging infrastructure rollout, and eco-driving training all come before and run alongside electrification, until the fleet meets LOM quotas.

Frequently asked questions

Which companies are subject to the LOM clean-vehicle quotas?

Private companies with more than 50 employees managing a fleet of over 100 light vehicles. The quotas rise from 20% in 2024 to 40% in 2027, then 70% in 2030[1]. Non-compliance triggers the annual incentive tax (TAI)[2].

How do you calculate a fleet's scope 1 carbon footprint?

By multiplying fuel consumed by the ADEME emission factor: 2.56 kg CO₂ per litre of diesel and 2.28 kg CO₂ per litre of petrol[7]. For electric vehicles, you isolate the kWh attributed to the fleet.

Does mobility fall under scope 1 or scope 3?

Both. Vehicles owned by the company are scope 1. Business travel and commuting fall under scope 3 (categories 6 and 7), which accounts for an average of 80 to 90% of total emissions[8].

Does the June 2025 simplification law abolish LEZs?

The bill passed by the French National Assembly on 17 June 2025 includes the abolition of LEZs[4]. The text may still evolve; in any case, the residual value hit on downgraded Crit'Air ratings and the LOM quotas make fleet greening worthwhile regardless of LEZ rules.

Does eco-driving work in an electric vehicle?

Yes, through a different mechanism: more range and a longer-lasting battery. Keeping the charge between 20% and 80%, anticipating braking, and pre-conditioning the cabin extend real-world range[6].

Should you switch the entire fleet to electric all at once?

No. Electrification pays off on vehicles with predictable daily mileage (urban routes, delivery rounds). For long distances with poor charging coverage, a recent combustion vehicle or plug-in hybrid remains the better choice. The plan is built vehicle by vehicle, from telematics data.

Overview article. This guide is part of our corporate mobility white paper.

References

  1. French Ministry for Ecological Transition, Greening the vehicle fleet: LOM obligations reinforced by the Climate and Resilience Act: 10% (2022), 20% (2024), 40% (2027), 70% (2030) for fleets of more than 100 light vehicles. ecologie.gouv.fr. ↩
  2. IZI by EDF, Corporate fleet greening: what quotas apply?: annual incentive tax (TAI) from 1 March 2025: €2,000 (2025), €4,000 (2026), €5,000 (2027) per missing clean vehicle. izi-by-edf.fr. ↩
  3. Webfleet, LEZ 2025: everything you need to know: since January 2025, vehicles with a Crit'Air 3 sticker (and below) are banned from the relevant LEZ territories. webfleet.com. ↩
  4. Carbone 4, LEZs: what is the alternative?: economic simplification bill passed by the French National Assembly on 17 June 2025, providing for the abolition of LEZs. carbone4.com. ↩
  5. Geotab, Eco-driving awareness: smooth, anticipatory driving can reduce fuel consumption by as much as 15%. geotab.com. ↩
  6. SuiviDeFlotte, Eco-driving in electric vehicles: training your staff: keeping charge between 20% and 80%, anticipating braking, pre-conditioning the cabin during charging. suivideflotte.net. ↩
  7. ADEME, Carbon Base: emission factors for road fuels: approximately 2.56 kg CO₂/litre (diesel) and 2.28 kg CO₂/litre (petrol). data.ademe.fr. ↩
  8. Bpifrance, Scope 1, 2 and 3 of the carbon footprint: definitions, boundaries, examples: scope 3 accounts for an average of 80 to 90% of a company's total carbon footprint. bigmedia.bpifrance.fr. ↩
  9. Provigis, Mandatory scope 3: what does the law say?: Decree No. 2022-982 of 1 July 2022, incorporating scope 3 into the carbon reporting obligations of the companies concerned. provigis.com. ↩

Related reads

Let's talk about your payment programme.
Response within 48 h · dedicated onboarding
Request a demonstration

The newsletter that sheds light on your spend.

One email a month: our best guides, no spam. One-click unsubscribe.