No. Bilan Carbone® is a calculation method, run by the Association pour la transition Bas Carbone (ABC), whereas the greenhouse gas emissions report (BEGES) is an obligation set by Article L229-25 of the French Environmental Code. The BEGES applies in particular to companies with more than 500 employees in metropolitan France (250 in overseas France), with the report published on the ADEME platform every 4 years, and Scope 3 is mandatory only for companies subject to the Corporate Sustainability Reporting Directive (CSRD). It can be produced with the Bilan Carbone® method or with the GHG Protocol. In practice, for a company subject to the obligation, the deliverable of a Bilan Carbone® also serves as its BEGES.
Read the source article: Bilan Carbone® method: what it measures and how to run one