Yes, provided you can substantiate it: under EmpCo, a future target must rest on a detailed, realistic implementation plan with measurable, time-bound targets and allocated resources, regularly verified by an independent expert whose findings are public. In France, current law already penalises misleading environmental commitments, as shown by the first-instance judgment against TotalEnergies on 23 October 2025.
Read the source article: Climate transition plan: BEGES, CSRD and EmpCo requirements