Not for all companies. Since 1 January 2023 (Decree No. 2022-982 of 1 July 2022), significant scope 3 indirect emissions have been mandatory for public-law legal entities and companies required to publish sustainability information, now in the sustainability report. Other companies subject to BEGES may limit themselves to scopes 1 and 2, provided they explain in the report how scope 3 has been addressed. They then leave out most of their footprint: scope 3 accounts for an average of 88% of a company's emissions.
Read the source article: Scope 3: definition, 15 categories and calculation method