What counts is headcount at 31 December: the threshold of 500 employees (250 in overseas France) is assessed on that date, in the year before the report is submitted, under the counting rules of Article L. 1111-2 of the French Labour Code. A company with more than 500 employees on 31 December 2025 is therefore subject to the obligation for a report submitted in 2026, relating in principle to 2025. Since a BEGES takes 3 to 6 months, 60 to 70% of which goes on data collection, it is better to start scoping as soon as it is confirmed that the threshold has been crossed.
Read the source article: BEGES France: mandatory GHG emissions report in 2026