{"id":421769,"date":"2025-12-18T14:56:52","date_gmt":"2025-12-18T13:56:52","guid":{"rendered":"https:\/\/group-gac.com\/?p=421769"},"modified":"2026-02-09T14:45:46","modified_gmt":"2026-02-09T13:45:46","slug":"bilan-carbone-obligatoire-beges-seuils-sanctions","status":"publish","type":"post","link":"https:\/\/group-gac.com\/en\/mandatory-carbon-footprint-assessment-beges-thresholds-penalties\/","title":{"rendered":"Mandatory carbon audits (BEGES): thresholds, penalties and obligations 2026"},"content":{"rendered":"<div data-elementor-type=\"wp-post\" data-elementor-id=\"421769\" class=\"elementor elementor-421769\" data-elementor-post-type=\"post\">\n\t\t\t\t<div class=\"elementor-element elementor-element-4cb31d3 e-con-full e-flex e-con e-parent\" data-id=\"4cb31d3\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t<div class=\"elementor-element elementor-element-b40dbf5 elementor-widget elementor-widget-heading\" data-id=\"b40dbf5\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">Mandatory BEGES: are you affected?<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-1b7a866 elementor-widget elementor-widget-heading\" data-id=\"1b7a866\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h3 class=\"elementor-heading-title elementor-size-default\">Criteria, thresholds, deadlines, penalties, and obligations of carbon footprint assessment<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-d93d9b3 elementor-widget__width-initial elementor-widget elementor-widget-text-editor\" data-id=\"d93d9b3\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p>French regulations now require certain organizations to measure and publish their greenhouse gas emissions. This obligation is often referred to as a <strong>mandatory carbon footprint assessment<\/strong>.<\/p><p>Before going into detail about your legal obligations, please refer to our <b data-path-to-node=\"4,1\" data-index-in-node=\"111\"><a class=\"ng-star-inserted\" href=\"https:\/\/group-gac.com\/en\/carbon-footprint-method-guide-steps-scopes\/\" target=\"_blank\" rel=\"noopener\" data-hveid=\"0\" data-ved=\"0CAAQ_4QMahgKEwjHopHBkPmRAxUAAAAAHQAAAAAQ6QU\">complete guide to carbon footprinting<\/a><\/b> to understand the step-by-step methodology.<\/p><p>Legally, it is based on the <strong>greenhouse gas emissions report (BEGES)<\/strong>, defined by the\u2019<a href=\"https:\/\/www.legifrance.gouv.fr\/codes\/article_lc\/LEGIARTI000051559662\"><strong>Article L.229-25 of the Environmental Code<\/strong><\/a>, which forms the basis of the <strong>carbon footprint regulations in France<\/strong>.<\/p><p>Between the evolution of <strong>corporate carbon footprint decree<\/strong>, strengthening <strong>carbon footprint penalties<\/strong>, and the integration of climate as a criterion for access to certain public funding (particularly in the context of the <strong>France Recovery Plan<\/strong>), it becomes essential for businesses and communities to understand precisely:<\/p><ul><li>Their <strong>carbon footprint requirement<\/strong>,<\/li><li>The <strong>mandatory carbon footprint thresholds<\/strong>,<\/li><li>The <strong>frequency and validity period of the carbon footprint assessment<\/strong>,<\/li><li>The drivers that explain why many organizations today go beyond the strict regulatory framework.<\/li><\/ul>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-1d5ce9f elementor-widget elementor-widget-heading\" data-id=\"1d5ce9f\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h3 class=\"elementor-heading-title elementor-size-default\">Summary: Who is concerned by the BEGES in 2026?<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-83dd6d3 elementor-widget elementor-widget-jet-table\" data-id=\"83dd6d3\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"jet-table.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<div class=\"elementor-jet-table jet-elements\">\n\t\t<div class=\"jet-table-wrapper\">\n\t\t\t<table class=\"jet-table jet-table--fa5-compat\">\n\t\t\t\t<thead class=\"jet-table__head\"><tr class=\"jet-table__head-row\"><th class=\"jet-table__cell elementor-repeater-item-bcb1bb7 jet-table__head-cell\" scope=\"col\"><div class=\"jet-table__cell-inner\"><div class=\"jet-table__cell-content\"><div class=\"jet-table__cell-text\">Type of organization<\/div><\/div><\/div><\/th><th class=\"jet-table__cell elementor-repeater-item-2a4f195 jet-table__head-cell\" scope=\"col\"><div class=\"jet-table__cell-inner\"><div class=\"jet-table__cell-content\"><div class=\"jet-table__cell-text\">Obligation threshold<\/div><\/div><\/div><\/th><th class=\"jet-table__cell elementor-repeater-item-bc9b6d9 jet-table__head-cell\" scope=\"col\"><div class=\"jet-table__cell-inner\"><div class=\"jet-table__cell-content\"><div class=\"jet-table__cell-text\">Penalty incurred<\/div><\/div><\/div><\/th><\/tr><\/thead>\n\t\t\t\t\t\t\t\t<tbody class=\"jet-table__body\"><tr class=\"jet-table__body-row elementor-repeater-item-f45bda8\"><td class=\"jet-table__cell elementor-repeater-item-73195e3 jet-table__body-cell\"><div class=\"jet-table__cell-inner\"><div class=\"jet-table__cell-content\"><div class=\"jet-table__cell-text\">Private companies<\/div><\/div><\/div><\/td><td class=\"jet-table__cell elementor-repeater-item-13d29ca jet-table__body-cell\"><div class=\"jet-table__cell-inner\"><div class=\"jet-table__cell-content\"><div class=\"jet-table__cell-text\">&gt; 500 employees (250 in French overseas departments)<\/div><\/div><\/div><\/td><td class=\"jet-table__cell elementor-repeater-item-5c4c1d3 jet-table__body-cell\"><div class=\"jet-table__cell-inner\"><div class=\"jet-table__cell-content\"><div class=\"jet-table__cell-text\">Up to \u20ac50,000<\/div><\/div><\/div><\/td><\/tr><tr class=\"jet-table__body-row elementor-repeater-item-c44c960\"><td class=\"jet-table__cell elementor-repeater-item-5e628da jet-table__body-cell\"><div class=\"jet-table__cell-inner\"><div class=\"jet-table__cell-content\"><div class=\"jet-table__cell-text\">Public Sector<\/div><\/div><\/div><\/td><td class=\"jet-table__cell elementor-repeater-item-a3f3ae7 jet-table__body-cell\"><div class=\"jet-table__cell-inner\"><div class=\"jet-table__cell-content\"><div class=\"jet-table__cell-text\">&gt; 250 agents<\/div><\/div><\/div><\/td><td class=\"jet-table__cell elementor-repeater-item-6461575 jet-table__body-cell\"><div class=\"jet-table__cell-inner\"><div class=\"jet-table__cell-content\"><div class=\"jet-table__cell-text\">Up to \u20ac50,000<\/div><\/div><\/div><\/td><\/tr><tr class=\"jet-table__body-row elementor-repeater-item-5f00bff\"><td class=\"jet-table__cell elementor-repeater-item-9466a7c jet-table__body-cell\"><div class=\"jet-table__cell-inner\"><div class=\"jet-table__cell-content\"><div class=\"jet-table__cell-text\">Local authorities<\/div><\/div><\/div><\/td><td class=\"jet-table__cell elementor-repeater-item-39c6a7e jet-table__body-cell\"><div class=\"jet-table__cell-inner\"><div class=\"jet-table__cell-content\"><div class=\"jet-table__cell-text\">&gt; 50,000 inhabitants<\/div><\/div><\/div><\/td><td class=\"jet-table__cell elementor-repeater-item-789fb5a jet-table__body-cell\"><div class=\"jet-table__cell-inner\"><div class=\"jet-table__cell-content\"><div class=\"jet-table__cell-text\">Up to \u20ac50,000<\/div><\/div><\/div><\/td><\/tr><\/tbody>\n\t\t\t<\/table>\n\t\t<\/div>\n\n\t\t<\/div>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-0eddc46 elementor-widget elementor-widget-heading\" data-id=\"0eddc46\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h3 class=\"elementor-heading-title elementor-size-default\">What is BEGES in carbon footprint regulation?<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-214838a elementor-widget__width-initial elementor-widget elementor-widget-text-editor\" data-id=\"214838a\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p>The <strong>BEGES<\/strong> constitutes the <strong>regulatory framework for mandatory carbon footprint reporting<\/strong> in France.<br \/>It requires certain organizations to:<\/p>\n<ul>\n<li>The <strong>conducting a regulatory carbon assessment<\/strong> (inventory of GHG emissions),<\/li>\n<li>The development of a <strong>transition plan<\/strong>,<\/li>\n<li>The <strong>publication of the carbon footprint<\/strong> on the dedicated national platform, administered by the\u2019<strong>ADEME<\/strong>.<\/li>\n<\/ul>\n<p>In everyday language, this obligation is often referred to as \u00abmandatory carbon footprint reporting.\u00bb.<br \/>It is distinct from the <a href=\"https:\/\/group-gac.com\/en\/carbon-footprint-method-guide-steps-scopes\/\" target=\"_blank\" rel=\"noopener\"><strong>Carbon Footprint\u00ae method<\/strong><\/a>, but widely used to produce a BEGES that meets the expectations of the\u2019<strong>ADEME.<\/strong><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-7927f53 elementor-widget elementor-widget-heading\" data-id=\"7927f53\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">Carbon footprint reporting requirements: which companies are affected?<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-73f1ed7 elementor-widget elementor-widget-heading\" data-id=\"73f1ed7\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h3 class=\"elementor-heading-title elementor-size-default\">What are the mandatory carbon footprint thresholds for companies?<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-7510614 elementor-widget__width-initial elementor-widget elementor-widget-text-editor\" data-id=\"7510614\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p>The<strong>obligation to <a href=\"https:\/\/group-gac.com\/en\/service\/local-taxation\/\" target=\"_blank\" rel=\"noopener\">corporate carbon footprint<\/a><\/strong> applies when the following thresholds are exceeded:<\/p>\n<ul>\n<li><strong>More than 500 employees in mainland France<\/strong> ;<\/li>\n<li><strong>More than 250 employees overseas<\/strong>.<\/li>\n<\/ul>\n<p>These thresholds are defined by the <strong>carbon footprint law<\/strong> from the Environmental Code.<\/p>\n<p>The obligation is assessed <strong>at the level of the legal entity<\/strong>.<br \/>Since the evolution of <strong>Corporate carbon footprint decree (July 2022)<\/strong>, However, a group may publish a <strong>Consolidated BEGES<\/strong> for all of its French entities.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-1cbfec8 elementor-widget elementor-widget-heading\" data-id=\"1cbfec8\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h3 class=\"elementor-heading-title elementor-size-default\">SMEs and mid-cap companies: what are the implications?<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-1d65bc9 elementor-widget elementor-widget-text-editor\" data-id=\"1d65bc9\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<ul>\n<li>The <strong>carbon footprint of mid-sized companies<\/strong> is frequently directly affected by regulatory requirements due to its workforce size.<\/li>\n<li>The <strong>carbon footprint of SMEs<\/strong>, even when not mandatory, is becoming increasingly common due to the requirements of customers, financiers, and clients.<\/li>\n<\/ul>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-641325c elementor-widget elementor-widget-heading\" data-id=\"641325c\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h3 class=\"elementor-heading-title elementor-size-default\">Carbon footprint reporting requirements for local authorities and the public sector<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-ebc7f79 elementor-widget elementor-widget-text-editor\" data-id=\"ebc7f79\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p>The<strong>local authorities' carbon footprint reporting obligation<\/strong> also applies to:<\/p>\n<ul>\n<li>The <strong>local authorities with more than 50,000 inhabitants<\/strong> ;<\/li>\n<li>Other public-law legal entities with more than <strong>250 agents<\/strong> (hospitals, public institutions, etc.).<\/li>\n<\/ul>\n<p>In the sector <strong>public<\/strong>, the BEGES can be carried out:<\/p>\n<ul>\n<li>At the organizational level,<\/li>\n<li>And\/or at the regional level, depending on the objectives pursued.<\/li>\n<\/ul>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-37fd4fc elementor-widget elementor-widget-heading\" data-id=\"37fd4fc\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">Contents of the regulatory carbon footprint (BEGES)<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-f6161b8 elementor-widget elementor-widget-heading\" data-id=\"f6161b8\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h3 class=\"elementor-heading-title elementor-size-default\">Scopes and regulatory scope<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-61e1753 elementor-widget-laptop__width-initial elementor-widget elementor-widget-text-editor\" data-id=\"61e1753\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p>The <strong>regulatory carbon footprint<\/strong> is based on an emissions inventory structured according to the <b data-path-to-node=\"4,1,1,0,0\" data-index-in-node=\"107\"><a href=\"https:\/\/group-gac.com\/en\/carbon-footprint-method-guide-steps-scopes\/\" target=\"_blank\" rel=\"noopener\">Scope 1, 2, and 3<\/a> :<\/b><\/p><ul><li><strong>Scope 1<\/strong> : direct emissions; ;<\/li><li><strong>Scope 2<\/strong> : indirect emissions related to energy; ;<\/li><li><strong>Scope 3<\/strong> : indirect emissions <strong>significant<\/strong>, according to the criteria defined by the regulations.<\/li><\/ul><p>Since the evolution of <strong>carbon footprint decree<\/strong>, significant indirect emissions must be included in order to reflect a representative share of total emissions.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-9f6f537 elementor-widget elementor-widget-heading\" data-id=\"9f6f537\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h3 class=\"elementor-heading-title elementor-size-default\">Mandatory transition plan<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-28f1369 elementor-widget elementor-widget-text-editor\" data-id=\"28f1369\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p>The BEGES must be completed by a <strong>transition plan<\/strong>, retailer:<\/p><ul><li>The reduction targets,<\/li><li>The planned actions,<\/li><li>The resources mobilized,<\/li><li>Monitoring of actions taken.<\/li><\/ul><p>\ud83d\udca1 <b data-path-to-node=\"8,0\" data-index-in-node=\"3\">To find out more :<\/b> The transition plan is the strategic component of your BEGES. If you would like to find out more about implementing your decarbonization actions, consult our dedicated guide : <b data-path-to-node=\"8,0\" data-index-in-node=\"199\"><a class=\"ng-star-inserted\" href=\"https:\/\/group-gac.com\/en\/corporate-carbon-reduction-plan\/\" target=\"_blank\" rel=\"noopener\" data-hveid=\"0\" data-ved=\"0CAAQ_4QMahgKEwjHopHBkPmRAxUAAAAAHQAAAAAQxwY\">How to manage an effective carbon reduction plan?<\/a><\/b><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-bbccc21 elementor-widget elementor-widget-heading\" data-id=\"bbccc21\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">Deadlines, frequency, and validity period of the carbon footprint assessment<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-8dccb8c elementor-widget elementor-widget-text-editor\" data-id=\"8dccb8c\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p>The <strong>frequency of carbon footprint assessment<\/strong> is set by regulations:<\/p>\n<ul>\n<li><strong>Every 4 years<\/strong> for businesses; ;<\/li>\n<li><strong>Every 3 years<\/strong> for local authorities and the public sector.<\/li>\n<\/ul>\n<p>The <strong>validity period of the carbon footprint<\/strong> corresponds to this regulatory cycle.<br \/>The <strong>carbon footprint deadline<\/strong> Therefore, it depends on the publication date of the latest BEGES and the associated regulatory deadline.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-f54e404 elementor-widget elementor-widget-heading\" data-id=\"f54e404\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">What are the penalties for failing to produce a BEGES report?<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-d759c89 elementor-widget elementor-widget-text-editor\" data-id=\"d759c89\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p><strong>In the event of non-compliance with the carbon footprint reporting obligation (BEGES), the regulations provide for increased financial penalties.<\/strong>, particularly since the changes introduced by the Green Industry Act:<\/p>\n<ul>\n<li>Until <strong>\u20ac50,000 fine<\/strong> in the event of non-completion or non-publication of the BEGES; ;<\/li>\n<li>Until <strong>\u20ac100,000 in the event of a repeat offense<\/strong>.<\/li>\n<\/ul>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-9ada0fe elementor-widget elementor-widget-heading\" data-id=\"9ada0fe\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h3 class=\"elementor-heading-title elementor-size-default\">Beyond financial penalties<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-6227770 elementor-widget elementor-widget-text-editor\" data-id=\"6227770\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p>Beyond the fine, several mechanisms explain why companies undertake a process of <strong>carbon footprint<\/strong>, even in the absence of immediate punishment.<\/p>\n<p>The completion of a <strong>GHG balance sheet<\/strong> is now integrated as <strong>access condition<\/strong> to certain public services, including:<\/p>\n<ul>\n<li>The <strong>France Relance Plan aid<\/strong>,<\/li>\n<li>Other measures to support the ecological transition.<\/li>\n<\/ul>\n<p>For companies in <strong>50 to 500 employees<\/strong>, this requirement may take the form of a <strong>simplified GHG assessment<\/strong>, while larger structures must produce a <strong>Complete BEGES<\/strong>.<\/p>\n<p>In practice, carbon footprint assessment is gradually becoming a <strong>eligibility requirements<\/strong> to certain financing and contracts, beyond mere sanctions.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-7f08e74 elementor-widget elementor-widget-heading\" data-id=\"7f08e74\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">Why conduct a voluntary carbon assessment?<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-fff7af0 elementor-widget elementor-widget-text-editor\" data-id=\"fff7af0\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p>Many organizations not subject to\u2019<strong>carbon footprint requirement<\/strong> are now achieving a <strong>voluntary carbon footprint assessment<\/strong>.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-a31900d elementor-widget elementor-widget-heading\" data-id=\"a31900d\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h3 class=\"elementor-heading-title elementor-size-default\">Regulatory and economic reasons<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-34f102b elementor-widget elementor-widget-text-editor\" data-id=\"34f102b\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<ul>\n<li>Anticipating changes in <strong>carbon footprint regulations<\/strong> ;<\/li>\n<li>Securing access to public and private financing; ;<\/li>\n<li>Preparation for customer requirements and calls for tenders.<\/li>\n<\/ul>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-0166f39 elementor-widget elementor-widget-heading\" data-id=\"0166f39\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h3 class=\"elementor-heading-title elementor-size-default\">Driving and performance reasons<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-5a9167b elementor-widget elementor-widget-text-editor\" data-id=\"5a9167b\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<ul>\n<li>Identification of the most impactful emission sources; ;<\/li>\n<li>Optimization of energy and raw material costs; ;<\/li>\n<li>Reducing risks related to the value chain.<\/li>\n<\/ul>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-51fa070 elementor-widget elementor-widget-heading\" data-id=\"51fa070\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h3 class=\"elementor-heading-title elementor-size-default\">Strategic and reputational reasons<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-8054ec8 elementor-widget elementor-widget-text-editor\" data-id=\"8054ec8\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<ul>\n<li>Structuring a credible low-carbon strategy; ;<\/li>\n<li>Strengthening the employer brand; ;<\/li>\n<li>Improved transparency towards stakeholders.<\/li>\n<\/ul>\n<p>For <strong>SMEs as well as mid-sized companies<\/strong>, voluntary carbon accounting thus constitutes a <strong>strategic management tool<\/strong>, well before any legal obligation.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-a6fe016 e-con-full e-flex e-con e-child\" data-id=\"a6fe016\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t<div class=\"elementor-element elementor-element-c29811c e-con-full e-flex e-con e-child\" data-id=\"c29811c\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-b06e6fa elementor-widget elementor-widget-heading\" data-id=\"b06e6fa\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h3 class=\"elementor-heading-title elementor-size-default\">Carbon footprint: avoid the pitfalls of an overly cumbersome or superficial approach.<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-17acbcc elementor-widget__width-initial elementor-widget elementor-widget-text-editor\" data-id=\"17acbcc\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p><span data-path-to-node=\"12,1,1,0\"><span class=\"citation-45 interactive-span-hovered\">Whether you're subject to regulatory requirements or anticipating future demands, the wrong framework can put the brakes on your project.<\/span><\/span><span data-path-to-node=\"12,1,1,2\">. <\/span><span data-path-to-node=\"12,1,1,4\"><span class=\"citation-44\">Learn how to target the really useful data (Scopes 1, 2 and 3) according to your sector of activity, to ensure reliable results right from the start.<\/span><\/span><span data-path-to-node=\"12,1,1,6\">.<\/span><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-902fc06 elementor-widget elementor-widget-shortcode\" data-id=\"902fc06\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"shortcode.default\">\n\t\t\t\t\t\t\t<div class=\"elementor-shortcode\"><button onclick=\"toggleGacPopup()\" style=\"background-color:#3687C4; color:#ffffff; padding:16px 28px; border-radius:30px; cursor:pointer; font-family: sans-serif; font-size: 16px; font-weight:600; border:none; display:inline-block; transition: transform 0.2s ease; box-shadow: 0 4px 6px rgba(0,0,0,0.1);\">\n    Download the white paper\n<\/button>\n\n<div id=\"gac-popup-wrapper\" style=\"display:none; position:fixed; top:0; left:0; width:100%; height:100%; background:rgba(0,0,0,0.7); z-index:10000; justify-content:center; align-items:center;\">\n    <div style=\"position:relative; background:#fff; padding:35px 15px 15px 15px; border-radius:12px; width:95%; max-width:650px; box-shadow:0 15px 35px rgba(0,0,0,0.3);\">\n        <button onclick=\"toggleGacPopup()\" style=\"position:absolute; top:10px; right:15px; border:none; background:none; font-size:28px; cursor:pointer; color:#333; line-height:1;\">\u00d7<\/button>\n        \n        <iframe src=\"https:\/\/ressources.group-gac.com\/l\/1052283\/2026-01-26\/2xwq5\" width=\"100%\" height=\"700\" type=\"text\/html\" frameborder=\"0\" allowtransparency=\"true\" style=\"border: 0; display:block;\"><\/iframe>\n    <\/div>\n<\/div>\n\n<script type=\"text\/javascript\">\n    function toggleGacPopup() {\n        var wrapper = document.getElementById('gac-popup-wrapper');\n        if (wrapper.style.display === 'none' || wrapper.style.display === '') {\n            wrapper.style.display = 'flex';\n            document.body.style.overflow = 'hidden';\n        } else {\n            wrapper.style.display = 'none';\n            document.body.style.overflow = 'auto';\n        }\n    }\n    \n    window.onclick = function(event) {\n        var wrapper = document.getElementById('gac-popup-wrapper');\n        if (event.target == wrapper) {\n            toggleGacPopup();\n        }\n    }\n<\/script><\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-b034ac6 e-con-full e-flex e-con e-child\" data-id=\"b034ac6\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-359d322 elementor-widget elementor-widget-image\" data-id=\"359d322\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"image.default\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<img fetchpriority=\"high\" decoding=\"async\" width=\"651\" height=\"1030\" src=\"https:\/\/group-gac.com\/wp-content\/uploads\/2025\/12\/Maquette-Livres-blancs-1-651x1030.png\" class=\"attachment-large size-large wp-image-441324\" alt=\"\" srcset=\"https:\/\/group-gac.com\/wp-content\/uploads\/2025\/12\/Maquette-Livres-blancs-1-651x1030.png 651w, https:\/\/group-gac.com\/wp-content\/uploads\/2025\/12\/Maquette-Livres-blancs-1-190x300.png 190w, https:\/\/group-gac.com\/wp-content\/uploads\/2025\/12\/Maquette-Livres-blancs-1-8x12.png 8w, https:\/\/group-gac.com\/wp-content\/uploads\/2025\/12\/Maquette-Livres-blancs-1.png 683w\" sizes=\"(max-width: 651px) 100vw, 651px\" \/>\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-2ce491d elementor-widget elementor-widget-heading\" data-id=\"2ce491d\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">Key points to remember: the essentials of the carbon footprint reporting requirement (BEGES)<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-aef17ba elementor-widget elementor-widget-text-editor\" data-id=\"aef17ba\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<ul>\n<li>The <strong>BEGES<\/strong> frames the\u2019<strong>carbon footprint requirement<\/strong> in France for some <strong>companies<\/strong>, <strong>ETI<\/strong>, <strong>SME<\/strong> and <strong>communities<\/strong>, in accordance with the <strong>carbon footprint regulations<\/strong> and <strong>Environmental Code<\/strong>.<\/li>\n<li>The <strong>mandatory carbon footprint thresholds<\/strong> vary depending on the nature of the organization (private company or public sector) and the number of employees or agents.<\/li>\n<li>The <strong>frequency of carbon footprint assessment<\/strong> is set at <strong>4 years for businesses<\/strong> and <strong>3 years for local authorities<\/strong>, which determines the <strong>validity period of the carbon footprint<\/strong> and the <strong>carbon footprint deadline<\/strong>.<\/li>\n<li>The <strong>corporate carbon footprint decree<\/strong> requires the consideration of direct, indirect, and, where applicable, significant indirect emissions, as well as the publication of the BEGES on the <a href=\"https:\/\/bilans-ges.ademe.fr\/\" target=\"_blank\" rel=\"noopener\">platform of the\u2019<strong>ADEME.<\/strong><\/a><\/li>\n<li>In case of non-compliance, the <strong>carbon footprint law<\/strong> provides for <strong>carbon footprint penalties<\/strong>, but also operational consequences, particularly regarding access to <strong>public assistance<\/strong>, especially those from the <strong>France Recovery Plan<\/strong>.<\/li>\n<li>Beyond the obligation, the <strong>voluntary carbon footprint assessment<\/strong> is becoming a strategic tool for <strong>SMEs and mid-sized companies<\/strong>, enabling us to anticipate regulations, manage performance, and meet stakeholder expectations.<\/li>\n<\/ul>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-fecfece elementor-widget elementor-widget-spacer\" data-id=\"fecfece\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"spacer.default\">\n\t\t\t\t\t\t\t<div class=\"elementor-spacer\">\n\t\t\t<div class=\"elementor-spacer-inner\"><\/div>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-3b752fc e-flex e-con-boxed e-con e-child\" data-id=\"3b752fc\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t<div class=\"elementor-element elementor-element-d8997fe e-con-full e-flex e-con e-child\" data-id=\"d8997fe\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t<div class=\"elementor-element elementor-element-9f2768f e-con-full e-flex e-con e-child\" data-id=\"9f2768f\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-4151100 elementor-widget elementor-widget-heading\" data-id=\"4151100\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h3 class=\"elementor-heading-title elementor-size-default\">Ensure your compliance and transform your BEGES into a performance lever<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-28b62fe elementor-widget__width-initial elementor-widget elementor-widget-text-editor\" data-id=\"28b62fe\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p data-path-to-node=\"4\">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.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-0a29bb9 elementor-align-center elementor-widget elementor-widget-button\" data-id=\"0a29bb9\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"button.default\">\n\t\t\t\t\t\t\t\t\t\t<a class=\"elementor-button elementor-button-link elementor-size-sm\" href=\"https:\/\/group-gac.com\/en\/service\/local-taxation\/\" target=\"_blank\">\n\t\t\t\t\t\t<span class=\"elementor-button-content-wrapper\">\n\t\t\t\t\t\t\t\t\t<span class=\"elementor-button-text\">Calculate my carbon footprint<\/span>\n\t\t\t\t\t<\/span>\n\t\t\t\t\t<\/a>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-f3c3752 e-con-full e-flex e-con e-child\" data-id=\"f3c3752\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-3536371 elementor-widget elementor-widget-image\" data-id=\"3536371\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"image.default\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<img decoding=\"async\" width=\"1030\" height=\"579\" src=\"https:\/\/group-gac.com\/wp-content\/uploads\/2023\/08\/accompagnement-1030x579.png\" class=\"attachment-large size-large wp-image-147948\" alt=\"\" srcset=\"https:\/\/group-gac.com\/wp-content\/uploads\/2023\/08\/accompagnement-1030x579.png 1030w, https:\/\/group-gac.com\/wp-content\/uploads\/2023\/08\/accompagnement-300x169.png 300w, https:\/\/group-gac.com\/wp-content\/uploads\/2023\/08\/accompagnement-768x432.png 768w, https:\/\/group-gac.com\/wp-content\/uploads\/2023\/08\/accompagnement-1536x864.png 1536w, https:\/\/group-gac.com\/wp-content\/uploads\/2023\/08\/accompagnement-18x10.png 18w, https:\/\/group-gac.com\/wp-content\/uploads\/2023\/08\/accompagnement.png 1920w\" sizes=\"(max-width: 1030px) 100vw, 1030px\" \/>\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-947a7f1 e-flex e-con-boxed e-con e-parent\" data-id=\"947a7f1\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-03d9e80 elementor-hidden-tablet elementor-hidden-mobile elementor-widget elementor-widget-html\" data-id=\"03d9e80\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"html.default\">\n\t\t\t\t\t<div id=\"gac-csrd-wrapper\" style=\"display:none; 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Who is affected? What are the obligations for SMEs?<\/p>","protected":false},"author":47,"featured_media":421779,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"_seopress_robots_primary_cat":"none","_seopress_titles_title":"Bilan carbone obligatoire (BEGES) : seuils, d\u00e9lais, sanctions","_seopress_titles_desc":"Le BEGES encadre l\u2019obligation de bilan carbone des entreprises et collectivit\u00e9s : comprenez les seuils, la fr\u00e9quence, la date limite et les sanctions applicables.","_seopress_robots_index":"","site-sidebar-layout":"default","site-content-layout":"","ast-site-content-layout":"default","site-content-style":"default","site-sidebar-style":"default","ast-global-header-display":"","ast-banner-title-visibility":"","ast-main-header-display":"","ast-hfb-above-header-display":"","ast-hfb-below-header-display":"","ast-hfb-mobile-header-display":"","site-post-title":"","ast-breadcrumbs-content":"","ast-featured-img":"","footer-sml-layout":"","ast-disable-related-posts":"","theme-transparent-header-meta":"","adv-header-id-meta":"","stick-header-meta":"","header-above-stick-meta":"","header-main-stick-meta":"","header-below-stick-meta":"","astra-migrate-meta-layouts":"set","ast-page-background-enabled":"default","ast-page-background-meta":{"desktop":{"background-color":"var(--ast-global-color-4)","background-image":"","background-repeat":"repeat","background-position":"center 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