It can if it covers the required boundaries, which a low price does not guarantee. BEGES (Article L229-25 of the Environmental Code) applies to companies with more than 500 employees, 250 in overseas territories. Those subject to sustainability reporting (CSRD), which replaced the non-financial performance statement and which the Omnibus I Directive restricts to companies with more than 1,000 employees and €450 million in turnover, must include their significant indirect emissions (scope 3): an assessment limited to scopes 1 and 2 is insufficient. For the others, scope 3 remains optional, but all publish a transition plan on ADEME's platform. Non-compliance is punishable by a fine of €50,000, rising to €100,000 for a repeat offence.
Read the source article: Bilan Carbone® under €5,000: the 3 real options