The directive does not name Bilan Carbone®, but ESRS E1, the CSRD's climate standard, makes an emissions inventory essential. It requires publication of Scope 1 and 2 emissions (location-based and market-based) and Scope 3 emissions for material categories, climate risks and reduction targets and the transition plan if they exist (otherwise, the company states whether and when it intends to adopt them). These data cannot be produced without a structured assessment using a recognised method, with sufficient traceability to withstand verification by an independent third party.
Read the source article: ESRS E1 GHG inventory requirements: CSRD after Omnibus