Yes, if the company is subject to the CSRD and reports its GHG emissions in its sustainability statement: it has been exempt from a separate BEGES since April 2025. However, the Omnibus Directive (EU) 2026/470, in force since 18 March 2026, raised the CSRD thresholds to 1,000 employees and €450 million in turnover, whereas the French BEGES threshold remains at 500 employees. Some companies fall outside the CSRD and remain required to produce a BEGES.
Read the source article: BEGES France: mandatory GHG emissions report in 2026