Since 1 January 2023, but not for every organisation. Decree No 2022-982 of 1 July 2022 makes significant indirect emissions (scope 3) mandatory for legal entities governed by public law (the State, regions, departments, municipalities with more than 50,000 inhabitants, public establishments with more than 250 staff) and companies subject to the DPEF, since replaced by the CSRD sustainability statement. For other private companies subject to BEGES (more than 500 employees in metropolitan France, 250 in overseas territories), the law requires only scopes 1 and 2: scope 3 remains recommended, and the report must explain how it was handled.
Read the source article: Is scope 3 mandatory? What the law says in 2026