Carbon cost compensation for electro-intensive industries: conditions aligned with new energy audit obligations

Decree No. 2026-113 and the order of 23 February 2026 adapt the aid for companies exposed to carbon leakage (compensation for indirect emission costs, Article L. 122-8 of the Energy Code) to the new energy audit and energy management system obligations under Directive (EU) 2023/1791. Applicants send the Agency for Services and Payment an energy audit or review less than four years old; the decree adjusts deadlines for newly covered companies and sets the reference periods of energy performance plans (2021-2024, 2025-2028, 2029-2030).