In methodological substance: yes. OEF natively incorporates climate accounting for scopes 1+2+3 of the GHG Protocol Corporate Standard (WBCSD/WRI), with EF 3.1 GWP characterisation factors (IPCC AR6), and adds fifteen other impact categories. In French practice: no, BEGES compliance (Grenelle II law) involves a statutory GHG emissions report, which Bilan Carbone® can produce just as the GHG Protocol or ISO 14064-1 can, and Diag Décarbon'Action funds a GHG emissions assessment carried out by an expert certified in Bilan Carbone® or equivalent. The two coexist, with a broader OEF assessment and a statutory GHG emissions report that becomes mandatory as soon as you meet the French criteria.
Read the source article: Bilan Carbone® or OEF: differences and when to switch