Yes, if your company holds crypto assets as part of its treasury or as an investment (as Tesla and MicroStrategy do) and is subject to the CSRD or prepares a regulatory emissions report. These assets fall under Scope 3 Category 15 (in French) (investments). The method still needs to be clearly documented (energy-based approach, Cambridge sources), since PCAF (in French) has not yet published a dedicated standard. For an SME that is not in scope, the topic becomes a priority only if crypto assets account for more than a few per cent of the footprint.
Read the source article: Bitcoin carbon footprint: 33 tCO2e/year per million euros held