The greenhouse gas emissions inventory (BEGES) is mandatory for companies with more than 500 employees (250 in overseas territories), every 4 years, with a transition plan. Companies subject to CSRD also publish their emissions in their sustainability report. Outside CSRD, BEGES requires only scopes 1 and 2; a full Bilan Carbone® remains voluntary, but it is often the first information customers request.
Read the source article: Mandatory CSR: French law from small firms to large groups