If you have more than 500 employees in metropolitan France (250 in overseas France), yes: the greenhouse gas emissions report (BEGES) is mandatory every 4 years, with Scope 3 if you are subject to the Corporate Sustainability Reporting Directive (CSRD), and Bilan Carbone® is one of the methods for producing it. Below the threshold, it is not mandatory but increasingly needed, for tenders, client requirements and grant eligibility. All the answers are in our dedicated FAQ (in French).
Read the source article: Bilan Carbone® method: what it measures and how to run one