Yes, if it is otherwise subject to the requirement: the BEGES exemption under Article L. 229-25 of the French Environmental Code applies only to companies subject to the CSRD that publish an emissions inventory, including their activities in France, and a transition plan in their sustainability statement. A company with more than 500 employees (250 in the French overseas territories) leaving CSRD scope becomes subject to the BEGES again, to be renewed every 4 years.
Read the source article: Revised ESRS 2026: choose your standards before year-end