Summary
Details
- France
The BEGES reporting requirement is legally binding for French companies that meet the size thresholds defined in national law.
Criteria:
Companies with more than 500 employees (public sector: 250 employees) must publish a GHG emissions report.
Mandatory inclusion of scope 1 and scope 2 emissions; scope 3 mandatory for certain categories (including public-sector entities and large groups).
Reports must follow the official national methodology (aligned with the GHG Protocol).
Reports must be updated every four years, or every three years for public entities.
Reports must be publicly accessible on the ADEME platform.
Companies must prepare an emissions-reduction action plan as part of the report.
Exceptions:
Companies below the employee threshold are not subject to BEGES.
Micro and small enterprises are exempt.
Entities already reporting under stricter sectoral obligations may qualify for simplified BEGES submission.
Temporary exemptions may apply for companies undergoing restructuring or insolvency.
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What’s Required
Complete GHG inventory (Scopes 1 & 2 mandatory).
Upload the report to the official ADEME platform.
Publish a mitigation plan.
Maintain audit documentation.
Important Deadlines
The report must be updated every 4 years (3 years for public bodies).
Publication must occur within legal deadlines following the inventory year.
Current Status
Fully in force since 2012 and strengthened by the Loi Climat & Résilience in 2021.
No ongoing legal challenges; obligations are stable and long-term.
Expected to be integrated with CSRD climate disclosures but not replaced.
Penalties for Non-Compliance
Administrative fines for failure to submit or publish the BEGES.
Public naming of non-compliant entities.
Possible sanctions for incomplete or misleading data.
Examples of Known Violations
As of November 2025, the government has occasionally published lists of non-compliant companies; however, detailed case-level fines are not publicly documented.
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