For most private companies subject to BEGES, nothing from a regulatory standpoint, provided the report explains how scope 3 was handled. For a public entity, an assessment without significant indirect emissions is non-compliant, and BEGES breaches carry a fine of up to €50,000 (€100,000 for a repeat offence). For businesses, the risk is mainly commercial: clients reject assessments without scope 3, the figure ignores an average of 88% of emissions, and catch-up work imposed the following year often costs more than a full assessment from the outset.
Read the source article: Is scope 3 mandatory? What the law says in 2026