Mandatory BEGES: are you affected?
Criteria, thresholds, deadlines, penalties, and obligations of carbon footprint assessment
French regulations now require certain organizations to measure and publish their greenhouse gas emissions. This obligation is often referred to as a mandatory carbon footprint assessment.
Avant de détailler vos obligations légales, vous pouvez consulter notre guide complet pour faire un bilan carbone afin de comprendre la méthodologie étape par étape.
Legally, it is based on the greenhouse gas emissions report (BEGES), defined by the’Article L.229-25 of the Environmental Code, which forms the basis of the carbon footprint regulations in France.
Between the evolution of corporate carbon footprint decree, strengthening carbon footprint penalties, and the integration of climate as a criterion for access to certain public funding (particularly in the context of the France Recovery Plan), it becomes essential for businesses and communities to understand precisely:
- Their carbon footprint requirement,
- The mandatory carbon footprint thresholds,
- The frequency and validity period of the carbon footprint assessment,
- The drivers that explain why many organizations today go beyond the strict regulatory framework.
Résumé : qui est concerné par le BEGES en 2026 ?
Type d’organisation | Seuil d’obligation | Sanction encourue |
|---|---|---|
Private companies | > 500 salariés (250 en DOM) | Jusqu’à 50 000 € |
Secteur public | > 250 agents | Jusqu’à 50 000 € |
Collectivités | > 50 000 habitants | Jusqu’à 50 000 € |
What is BEGES in carbon footprint regulation?
The BEGES constitutes the regulatory framework for mandatory carbon footprint reporting in France.
It requires certain organizations to:
- The conducting a regulatory carbon assessment (inventory of GHG emissions),
- The development of a transition plan,
- The publication of the carbon footprint on the dedicated national platform, administered by the’ADEME.
In everyday language, this obligation is often referred to as «mandatory carbon footprint reporting.».
It is distinct from the Carbon Footprint® method, but widely used to produce a BEGES that meets the expectations of the’ADEME.
Carbon footprint reporting requirements: which companies are affected?
Quels sont les seuils du bilan carbone obligatoire pour les entreprises ?
Theobligation to corporate carbon footprint applies when the following thresholds are exceeded:
- More than 500 employees in mainland France ;
- More than 250 employees overseas.
These thresholds are defined by the carbon footprint law from the Environmental Code.
The obligation is assessed at the level of the legal entity.
Since the evolution of Corporate carbon footprint decree (July 2022), However, a group may publish a Consolidated BEGES for all of its French entities.
SMEs and mid-cap companies: what are the implications?
- The carbon footprint of mid-sized companies is frequently directly affected by regulatory requirements due to its workforce size.
- The carbon footprint of SMEs, even when not mandatory, is becoming increasingly common due to the requirements of customers, financiers, and clients.
Carbon footprint reporting requirements for local authorities and the public sector
Thelocal authorities' carbon footprint reporting obligation also applies to:
- The local authorities with more than 50,000 inhabitants ;
- Other public-law legal entities with more than 250 agents (hospitals, public institutions, etc.).
In the sector public, the BEGES can be carried out:
- At the organizational level,
- And/or at the regional level, depending on the objectives pursued.
Contents of the regulatory carbon footprint (BEGES)
Scopes and regulatory scope
The regulatory carbon footprint is based on an emissions inventory structured according to the Scope 1, 2, and 3 :
- Scope 1 : direct emissions; ;
- Scope 2 : indirect emissions related to energy; ;
- Scope 3 : indirect emissions significant, according to the criteria defined by the regulations.
Since the evolution of carbon footprint decree, significant indirect emissions must be included in order to reflect a representative share of total emissions.
Mandatory transition plan
The BEGES must be completed by a transition plan, retailer:
- The reduction targets,
- The planned actions,
- The resources mobilized,
- Monitoring of actions taken.
💡 Pour aller plus loin : Le plan de transition est le volet stratégique de votre BEGES. Si vous souhaitez approfondir la mise en œuvre de vos actions de décarbonation, consultez notre guide dédié : Comment piloter un plan de réduction carbone efficace ?
Deadlines, frequency, and validity period of the carbon footprint assessment
The frequency of carbon footprint assessment is set by regulations:
- Every 4 years for businesses; ;
- Every 3 years for local authorities and the public sector.
The validity period of the carbon footprint corresponds to this regulatory cycle.
The carbon footprint deadline Therefore, it depends on the publication date of the latest BEGES and the associated regulatory deadline.
Quelles sont les sanctions en cas de non-réalisation du BEGES ?
In the event of non-compliance with the carbon footprint reporting obligation (BEGES), the regulations provide for increased financial penalties., particularly since the changes introduced by the Green Industry Act:
- Until €50,000 fine in the event of non-completion or non-publication of the BEGES; ;
- Until €100,000 in the event of a repeat offense.
Beyond financial penalties
Beyond the fine, several mechanisms explain why companies undertake a process of carbon footprint, even in the absence of immediate punishment.
The completion of a GHG balance sheet is now integrated as access condition to certain public services, including:
- The France Relance Plan aid,
- Other measures to support the ecological transition.
For companies in 50 to 500 employees, this requirement may take the form of a simplified GHG assessment, while larger structures must produce a Complete BEGES.
In practice, carbon footprint assessment is gradually becoming a eligibility requirements to certain financing and contracts, beyond mere sanctions.
Why conduct a voluntary carbon assessment?
Many organizations not subject to’carbon footprint requirement are now achieving a voluntary carbon footprint assessment.
Regulatory and economic reasons
- Anticipating changes in carbon footprint regulations ;
- Securing access to public and private financing; ;
- Preparation for customer requirements and calls for tenders.
Driving and performance reasons
- Identification of the most impactful emission sources; ;
- Optimization of energy and raw material costs; ;
- Reducing risks related to the value chain.
Strategic and reputational reasons
- Structuring a credible low-carbon strategy; ;
- Strengthening the employer brand; ;
- Improved transparency towards stakeholders.
For SMEs as well as mid-sized companies, voluntary carbon accounting thus constitutes a strategic management tool, well before any legal obligation.
Key points to remember: the essentials of the carbon footprint reporting requirement (BEGES)
- The BEGES frames the’carbon footprint requirement in France for some companies, ETI, SME and communities, in accordance with the carbon footprint regulations and Environmental Code.
- The mandatory carbon footprint thresholds vary depending on the nature of the organization (private company or public sector) and the number of employees or agents.
- The frequency of carbon footprint assessment is set at 4 years for businesses and 3 years for local authorities, which determines the validity period of the carbon footprint and the carbon footprint deadline.
- The corporate carbon footprint decree requires the consideration of direct, indirect, and, where applicable, significant indirect emissions, as well as the publication of the BEGES on the platform of the’ADEME.
- In case of non-compliance, the carbon footprint law provides for carbon footprint penalties, but also operational consequences, particularly regarding access to public assistance, especially those from the France Recovery Plan.
- Beyond the obligation, the voluntary carbon footprint assessment is becoming a strategic tool for SMEs and mid-sized companies, enabling us to anticipate regulations, manage performance, and meet stakeholder expectations.
Ensure your compliance and transform your BEGES into a performance lever
Whether you are subject to BEGES or have voluntarily committed to the process, G.A.C. Group supports you every step of the way: from data collection and reliability assurance, scope calculation, and structuring your low-carbon transition path, to promoting your results.
