BEGES: the mandatory greenhouse gas report in France, explained

Who has to publish a BEGES

Under article L229-25 of the French environmental code, private companies with more than 500 employees in mainland France, or more than 250 in the overseas regions, must prepare a greenhouse gas emissions report, the BEGES, together with a transition plan. They update it every four years. Public bodies with more than 250 staff, the State, regions, departments and municipalities with more than 50,000 inhabitants have the same duty every three years.

The report and the transition plan are made public on the ADEME platform for GHG reports. Since May 2025, a company that publishes a sustainability report under the French rules that transpose the CSRD, covering its activities in France, is exempt from a separate BEGES.

What it covers

The BEGES covers the emissions of the company’s activities in France over one year, normally the year before the report is prepared, in tonnes of CO₂ equivalent. It separates direct emissions from fixed and mobile sources, the equivalent of Scope 1, from indirect emissions. The ministry’s method groups all emissions into six categories: direct emissions, indirect emissions from energy, transport, purchased products, sold products, and other indirect emissions.

Private companies that do not fall under the French sustainability reporting rules may limit the indirect emissions they report to those from the electricity, heat and steam they consume, the equivalent of Scope 2. Including the other significant indirect emissions is still recommended, because for most companies they are the largest part and readers increasingly ask for them.

The transition plan

The transition plan attached to the BEGES sets out the objectives, means and actions the company plans to reduce its emissions until the next report, with the expected reduction volumes. It also reports the actions taken since the previous report and the results achieved, so each BEGES shows whether the last plan worked.

Fine for not complying

Since the green industry law of 2023, a company that does not prepare or submit its BEGES faces an administrative fine of up to €50,000, and up to €100,000 if it happens again.

Companies below the threshold

Most companies in France have no BEGES duty, but customers, banks and public buyers increasingly ask for a bilan carbone anyway. The EU voluntary standard (VSME) asks for Scope 1 and location-based Scope 2 in its Basic module, and a complete footprint with Scope 3 answers the more demanding requests. Whatever the reader, keep the same boundary, base year and emission factor sources from one year to the next, so the figures can be compared.

Doing it in Greener Ahead

Carbon accounting in Greener Ahead calculates your direct emissions, your energy emissions and all 15 Scope 3 categories, with the source and evidence behind every tonne, and compares each year with your base year. It costs €1,495 per year with unlimited users, and you can try it free for 14 days without a card. Check the pricing page for current details.

The BEGES at a glance

The main rules for private companies and public bodies side by side.

Before you publish on the ADEME platform

Check these points, because the next BEGES will be compared with this one.

• The reporting year is the year before the report, or the one before that if data is missing.
• Every site and entity in France within the boundary is included.
• Excluded indirect emissions are listed with the reason.
• The transition plan gives expected reduction volumes, not only actions.
• The results of the previous plan are reported.