Biodiversity, Water & Circularity

An energy audit is a comprehensive analysis of a company's industrial processes aimed at identifying major consumption points and potential reductions. Based on the results, ABV Development formulates tailored recommendations and supports their implementation. In Wallonia, the AMUREBA scheme can finance up to 75% of the costs of such an audit, with ABV Development being recognized as an energy auditor by the Walloon Region.

A carbon footprint assessment evaluates a company's greenhouse gas emissions across three scopes: direct emissions (scope 1), energy-related indirect emissions (scope 2), and other indirect emissions (scope 3). It helps identify reduction levers. The CO2 Performance Ladder®, originally developed in the Netherlands by SKAO, is a certification based on this assessment and offers a competitive advantage in public tenders, particularly through a price bonus.

Since the Omnibus Law, the CSRD applies to companies with over 1,000 employees and generating a turnover exceeding 50 million euros, or with total assets exceeding 25 million euros. A two-year regulatory pause has been introduced: concerned companies will have until 2028 to publish their first report. SMEs not subject to the CSRD can use the VSME framework to structure their sustainability reporting on a voluntary basis.

Since the reform of January 1, 2025, the Investment Deduction (DPI) provides for a thematic deduction of 40% for eligible investments in the areas of energy saving, low-carbon transport, environmental protection, recyclability, circularity, and sustainable digital technology. Investments must be depreciable, new assets allocated in Belgium for the exercise of professional activity.