No. No federal or regional law requires companies to produce an organisational carbon footprint inventory; only installations subject to the European carbon market report their direct emissions annually. Companies subject to the CSRD publish their emissions in their sustainability report, and large companies must carry out an energy audit (or, in Flanders above 0.1 PJ, an energy plan) every 4 years, but an SME has no legal carbon footprint assessment requirement.
Read the source article: Carbon footprint in Belgium: costs, obligations and funding in 2026