Every 4 years for private companies with more than 500 employees (250 in overseas France), and every 3 years for the State, local authorities with more than 50,000 inhabitants and public establishments with more than 250 staff. The period runs from the date of publication on the ADEME platform, not from the date of calculation. A company that reports its GHG emissions in its CSRD sustainability statement, which is prepared every year, is exempt from a separate BEGES. Between 2 reports, an annual internal update remains useful for tracking the transition plan.
Read the source article: BEGES France: mandatory GHG emissions report in 2026