ESG and CSRD Reporting Support in France
CSRD reporting and ESG advisory in Paris: materiality assessment, Scope 1-2-3 carbon footprint, ESRS report for SMEs and mid-caps. Hayot Expertise.
ESG and CSRD Reporting Support - Hayot Expertise#
Business performance is no longer measured by EBITDA alone. Integrating ESG (Environmental, Social and Governance) criteria and the European CSRD directive is becoming vital to access preferential bank financing, retain employer attractiveness and win strategic tender processes.
The CSRD: are you in scope?#
The CSRD (Corporate Sustainability Reporting Directive) imposes standardised non-financial reporting under the ESRS (European Sustainability Reporting Standards).
Implementation schedule:
| Companies in scope | First applicable financial year |
|---|---|
| Large companies > 500 employees (already under NFRD) | FY2024 (report in 2025) |
| Other large companies > 250 employees or revenue > €40M | FY2025 (report in 2026) |
| Listed SMEs on regulated markets | FY2026 (report in 2027) — subject to Omnibus directive |
| Non-listed SMEs | No direct legal obligation (but value chain pressure) |
The Omnibus directive (2025–2026) proposes significant simplifications for SMEs and a possible deferral for mid-sized companies. Final texts are expected mid-2026. We keep you informed in real time.
Why SMEs need to act now even without a legal obligation#
Even if your SME is not directly required to report under CSRD, your major clients (CAC 40 companies, listed ETIs) need your Scope 3 carbon data to complete their own reporting. If you cannot provide this data, you risk being excluded from tender processes and supplier panels from 2026–2027 onwards.
What is double materiality?#
The CSRD introduces the concept of double materiality:
- Financial materiality (outside-in): impact of ESG issues on the company's financial performance (physical climate risks, transition risks, human capital...)
- Impact materiality (inside-out): impact of the company's activities on the environment and society (CO₂ emissions, working conditions, governance...)
Our ESG diagnostic identifies the "doubly material" issues — those that are both important for your performance and for your impact on the world.
Our ESG service for SMEs and mid-sized companies#
Step 1: ESG maturity assessment and double materiality#
We carry out an initial 360° diagnostic (Environmental, Social, Governance). Deliverable: ESG maturity report with prioritised issues mapping and actionable recommendations. Duration: 5 to 10 days. Fee: on quote.
Step 2: Carbon footprint measurement (Scope 1, 2, 3)#
In partnership with specialist engineers, we help you collect the necessary data (purchases, transport, energy, waste) and consolidate your GHG inventory (BEGES) in accordance with the ADEME and GHG Protocol methodology.
The 3 scopes:
- Scope 1: Direct emissions (boilers, company vehicles, industrial processes)
- Scope 2: Indirect energy-related emissions (electricity, purchased heat)
- Scope 3: Other indirect emissions (supplier purchases, business travel, products sold, end-of-life)
Scope 3 typically represents 70–90% of total emissions for a services company.
Step 3: Building measurable non-financial KPIs#
This is where our accounting expertise adds real value: just as we audit your accounts, we build and validate your non-financial indicators (ESG KPIs) so they are reliable, auditable and compliant with ESRS standards.
Examples of KPIs we build:
- CO₂ emissions per euro of value added
- Gender parity at management level
- Absenteeism and staff turnover rates
- Percentage of local or certified supplier purchases
- Governance score (ESG committee, anti-corruption policy...)
Step 4: ESG report and communication#
Drafting of the ESG report compliant with CSRD/ESRS requirements, communicable to stakeholders (investors, banks, clients, employees). Adapted format: dedicated report or section integrated into the annual management report.
Concrete benefits of an ESG approach#
- Access to green financing: preferential-rate loans, green bonds, Bpifrance ESG financing
- Commercial differentiation: public tenders increasingly require ESG criteria
- Employer attractiveness: 67% of recent graduates refuse to work for a company with no ESG policy (2025 survey)
- Cost reduction: lower energy consumption, resource efficiency, less waste
Questions frequentes
Is ESG really mandatory for a non-listed SME?+
Not directly in legal terms. But indirect regulatory pressure (through the value chain) and the expectations of clients and banks make an ESG approach virtually unavoidable for any SME that supplies large groups or is seeking financing.
How much does a carbon footprint cost for an SME?+
For an SME with 10 to 50 employees, a full carbon footprint (Scopes 1, 2, 3) costs between €3,000 and €8,000 excl. VAT depending on the complexity of the activity and the quality of available data. Scope 3 data collection (suppliers) is often the most time-consuming part.
Our banks are already asking us for an ESG questionnaire. How do we respond?+
Banks typically use standardised questionnaires (EcoVadis, internal questionnaires). Our team helps you structure your responses with verified quantitative data, maximising your score and access to preferential credit terms.
What is the difference between ESG, CSR and CSRD?+
CSR (Corporate Social Responsibility) is the voluntary or mandatory approach to integrating social and environmental issues. ESG (Environmental, Social, Governance) refers to the three pillars for measuring non-financial performance. CSRD is the European directive imposing standardised reporting on ESG issues according to ESRS standards.
Frequently asked questions
Is ESG really mandatory for a non-listed SME?
How much does a carbon footprint cost for an SME?
Our banks are already asking us for an ESG questionnaire. How do we respond?
What is the difference between ESG, CSR and CSRD?
Need expert support?
Book a discovery meeting at our office
Article written by Samuel Hayot
Chartered Accountant, registered with the Institute of Chartered Accountants.
Regulated French accounting and audit firm based in Paris 8, built to support companies across France with a digital and decision-oriented approach.
A regulated French firm built for national business demand
This page keeps the Paris 8 anchor while clearly speaking to companies across France that want a more direct, digital and decision-oriented accounting partner.
Regulated firm
Samuel Hayot is a French chartered accountant and statutory auditor registered with the Paris professional bodies.
National reach
The firm is based in Paris 8 and operates with a delivery model designed for businesses located across France.
Modern stack
Pennylane, Dext, Silae and an automation-first setup built for visibility and speed.
Direct contact
Visible phone number, simple contact path, fast engagement letter and tighter qualification of the mandate.