The law covers mandatory BEGES, for which Bilan Carbone® is one possible method. Private companies with more than 500 employees (250 in French overseas territories) must publish it every 4 years, with a transition plan. The State, local authorities with more than 50,000 inhabitants and public establishments with more than 250 staff publish it every 3 years. Companies subject to CSRD publish their emissions annually in their sustainability statement, and an SBTi pathway also entails an annual inventory as a voluntary commitment.
Read the source article: Bilan Carbone®: every year or every 3 to 4 years?