depends on the board. E.g. A Raspberry Pi runs OpenGLES2 with hardware acceleration through Broadcom drivers (and so fast), but runs OpenGL (NOT ES) in software emulation using mesa drivers from Debian (very,very slow).
So if the manufacturer provides drivers the answer is yes, otherwise it may be able to run in software emulation. Note FPC's headers need a switch (provided in the sources of opengles2) to switch-off x-windows, on X, even the Raspberry Pi emulates OpenGLES in software. I am busy/working on better headers..