ESG and CSRD Reporting Support in France

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 (Corporate Sustainability Reporting Directive) imposes standardised non-financial reporting under the ESRS (European Sustainability Reporting Standards).

Implementation schedule:

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.

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.

The CSRD introduces the concept of double materiality:

1. Financial materiality (outside-in): impact of ESG issues on the company's financial performance (physical climate risks, transition risks, human capital...)
2. 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.

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.

Companies in CSRD scope after Omnibus I. The Omnibus I directive (Directive (EU) 2026/470, in force 18 March 2026) raised the reporting threshold to large companies with more than 1,000 employees and over €450M in net turnover, for financial years beginning on or after 1 January 2027. Mid-sized companies of 250–500 employees, previously expected to report from FY2025, now largely fall outside the mandatory scope. We guide the companies that remain in scope — and those opting for voluntary reporting — through producing a full ESRS report and preparing for verification by an OTI (independent third-party body).

SMEs supplying large groups. Even with no direct legal obligation, SMEs supplying CAC 40 companies or listed mid-caps are routinely asked for their Scope 3 data and ESG questionnaires (EcoVadis, bespoke supplier surveys). We help them respond in a quantified, credible way rather than with vague statements of intent.

Companies listed on regulated markets. Directly subject to the CSRD from the FY2026 financial year (subject to the Omnibus directive), listed companies need integrated support combining accounting expertise and ESG advisory.

Businesses seeking green financing. Bpifrance, green bonds, preferential-rate loans — ESG criteria now feed directly into credit conditions. A solid ESG file opens the door to more advantageous financing.

Start-ups and scale-ups. A growing number of investment funds — impact and ESG funds in particular — require non-financial reporting from the earliest funding rounds. Tech founders can read more on our tech start-ups sector page.

We run the engagement in four sequenced stages, each with a clear deliverable, so the work stays auditable from the first interview to the final report.

Stage 1 — ESG maturity assessment (weeks 1–4). An initial documentary review and interviews with internal stakeholders (management, HR, procurement, finance). Deliverable: a maturity report with a double-materiality matrix. This is the foundation of the whole project — without this mapping it is impossible to know which ESRS indicators are genuinely relevant to your activity.

Stage 2 — Greenhouse-gas measurement (weeks 4–12). Systematic collection of activity data and calculation of Scope 1, 2 and 3 emissions under the GHG Protocol. We identify the dominant emission items and build the carbon-reduction plan around them.

Stage 3 — Building and securing non-financial KPIs (weeks 8–16). Definition of the key indicators per ESG pillar (emissions per euro of revenue, gender parity, absenteeism rate, governance score). We set up a reproducible, auditable collection system and train your teams to run it.

Stage 4 — ESRS report and verification readiness (weeks 14–20). Drafting of the non-financial management report or DPEF, integrating the results of the previous stages. We assemble the file for the OTI and prepare your communication to stakeholders — investors, banks, clients and employees.

• 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

1. Waiting until the law forces your hand. Value-chain pressure usually arrives before the legal obligation does. Your largest clients are already asking for ESG information in 2026. Starting now gives you a head start and spares you producing a rushed, sub-standard report under pressure.

2. Ignoring or underestimating Scope 3. Scope 3 is often the bulk of total emissions, yet it is also the hardest data to collect. Without reliable Scope 3 figures you are exposed to guesswork — or to being rejected from your clients' ESG audits.

3. Using KPIs that cannot be verified or reproduced. An ESG report is only worth as much as its indicators are traceable and verifiable. Declaring an "employee satisfaction rate" with no documented collection methodology invites criticism and accusations of greenwashing.

4. Confusing marketing CSR with CSRD reporting. Publishing a glossy CSR brochure is not the same as an ESRS report. The ESRS standards impose precise disclosure thresholds, standardised calculation methods and external verification.

5. Neglecting internal ESG governance. A CSRD report is an annual process that needs data collected continuously throughout the year. Without a trained internal ESG lead and a structured collection system, next year's report will be impossible to produce on time.

Profile. A metal-fabrication SME (Île-de-France), 80 employees, revenue of €12M, supplying an industrial group in the SBF 120 index.

Situation. The client group has asked its suppliers to report their Scope 1, 2 and 3 carbon footprint by the end of 2026 so it can consolidate its own CSRD reporting.

Carbon-footprint results:

Reduction plan identified:

• Replacing combustion-engine vehicles with electric ones: −40 t CO₂eq/year
• Switching steel sourcing to certified low-carbon steel: −620 t CO₂eq/year of potential savings
• Optimising logistics (consolidated deliveries): −120 t CO₂eq/year

Business impact. The client kept the supplier in its panel, avoiding an estimated loss of revenue of €1.8M. The carbon footprint was delivered for €6,500 excl. VAT — a demonstrable, immediate return on investment.

Indicative fees. A tailored quote is issued after an initial scoping meeting, which is free of charge. See our full pricing page for how we structure engagements.

Accounting rigour applied to non-financial data. Our DNA as a chartered-accountancy firm makes the difference: we build ESG indicators with the same demand for traceability, verifiability and reproducibility as a set of financial accounts. Your ESG data will stand up in front of an OTI.

Integrated expertise. Beyond ESG, our firm masters taxation, legal structuring and financial management. We fold your ESG approach into your wider strategy — financing, valuation and governance. Where a holding structure is relevant, we coordinate with our holding tax team in Paris.

A Paris base with a national reach. Based at 58 rue de Monceau, Paris 8th, with more than 10 years' experience, we support SMEs and mid-caps across every sector. Our partner digital tools (Pennylane, Silae, Dext) make data collection for your reporting far smoother. See also our Paris 8 accountancy practice.

Real-time regulatory watch. The Omnibus directive, ESRS updates, new bank ESG requirements — we keep you informed and adapt your strategy without waiting for the dust to settle. For the wider context, read our note on the 2026 Finance Act: key measures for SMEs and our review of business financing solutions for 2026.