No. The BEGES is mandatory only for companies with more than 500 employees in metropolitan France (250 in overseas France), local authorities with more than 50,000 inhabitants and public establishments with more than 250 staff. SMEs with fewer than 500 employees may carry out a voluntary carbon footprint assessment (often through Bpifrance's Diag Décarbon'Action programme) or follow the VSME standard, but are under no legal obligation to do so.
Read the source article: BEGES France: mandatory GHG emissions report in 2026