Skip links

What are you looking for?

Contact us
Exponens

CSR

CSR, an essential lever for ensuring your company's sustainability

Which CSR (Corporate Social Responsibility) approach for you?

A voluntary approach:

Integrating social, environmental and ethical concerns into your activities, while going beyond legal obligations, enables you to make a positive contribution to society and to the environment.

A compulsory approach:

Clients, companies, investors or banks, as well as employees or candidates for recruitment: all these stakeholders may choose to work with partners who respect CSR practices. A lack of commitment may result in lost business or development opportunities, due to third parties’ increasing awareness of environmental and social issues.

A regulatory approach:

By virtue of regulatory obligations (carbon footprint, CSRD, tertiary decree, etc.), more and more companies are developing a CSR approach in order to comply with the standards and legal requirements in force.

If you choose our offer, you will gain tangible benefits that will ensure the long-term sustainability and stability of your company while integrating the CSR approach into your strategy:

Manage risk better

Improve your brand image

Anticipate regulatory changes

Improve working conditions

Meet stakeholder expectations

Innovate

Build customer loyalty

The 4 steps of your
CSR approach

CSR performance diagnosis

Assess your CSR maturity using two diagnostic approaches to:

Towards a low-carbon path

A three-steps process to guide your company towards a more sustainable future.

Support in obtaining extra-financial labels and ratings

(Ecovadis, BCorp, Lucie, supplier questionnaire, etc.)

Audit of non-financial information

Verification of CSRD compliance and Green Taxonomy

Levier 1

CSR performance

diagnosis

Assess your CSR maturity using two diagnostic approaches to:

  • Take stock of your practices using indicators
  • Understand the challenges and risks facing your business
  • Identify the CSR obligations incumbent on the company: Declaration of Extra-Financial Performance (DPEF); employment audit; Economic, Employment and Environmental Database (BDESE); women’s equality index; etc.)

Flash CSR Diagnostic

Use an innovative solution to measure and enhance your company’s CSR performance

  • Using accounting and employment data, carry out a CSR maturity analysis
  • Developed by abCSR, the tool is aligned with the ISO 26000 and ISO 20400 standards

In-depth CSR diagnostic (3 to 5 days):

A diagnostic solution for assessing your organisation’s strengths and areas for improvement, in line with your priority CSR issues.

  • Analyse CSR practices based on data collection and interviews
  • Developed by the Compagnie Nationale des Commissaires aux Comptes, the “DiagRSE©” tool is inspired by the ISO 26000 standard

How to be sustainable?

We can help you define your CSR strategy. We put our expertise at your service, to guide you through the process of selecting the relevant CSR indicators and creating a strategic approach tailored to your company. Together, we shape a sustainable future.

Levier 2

Towards a
low-carbon path

In a world where sustainability is key, we offer you a three-step pathway to guide your business towards a more sustainable future.

Play Video
Step 1: Raising awareness

Step 1: Raising awareness

Dive into the reality of climate change with our first step: raising awareness through a visual and immersive adventure, “The Climate Fresk”. This is a 3-hour serious game based on data from the IPCC’s scientific reports. The aim is to understand how climate change works, and the scale and complexity of the issues involved.

Our team of fresco artists will facilitate the workshop on your premises with your staff. The running time is from 3 to 3-and-a-half hours.

Play Video
Step 2: Carbon footprint

Step 2: Carbon footprint

Now that you're aware of the challenges, it's time to take action. Let's analyse your company's carbon footprint together and identify the critical points. Our team of experts carries out a full Carbon Footprint® with our partner Impakt, creator of the ABC-compliant tool called “Ekyo”. We are able to optimise data collection and the Carbon Footprint® process. This approach enables us to offer a smooth, optimal customer experience throughout the process.


Step 3: Low-carbon trajectory

Step 3: Low-carbon trajectory

The transition to a low-carbon path may seem complex. On the basis of your Carbon Footprint®, take advantage of our support to define your concrete objectives and implement effective solutions to reduce your impact on the environment. Our team will guide you through the decarbonisation process. “Towards a Low Carbon Path” is not just a proposition, it's a commitment to a sustainable future. Explore our services and discover how we can help you shape a future where your business thrives while respecting our planet.

Step 3

Support in obtaining extra-financial

labels and ratings

(Ecovadis, BCorp, Lucie, supplier questionnaire, etc.)

Whether by choice or obligation, companies may choose to work exclusively with partners who comply with CSR practices. A lack of commitment can lead to lost business opportunities and contracts, as customers become increasingly sensitive to environmental and social issues.

Labelling? Demonstrate your company’s commitment to ethical, socially responsible and environmentally-friendly business practices.

Respond proactively to the expectations of your stakeholders.

Thanks to our expertise, we can guide you in preparing for, submitting and optimising these assessments, thereby strengthening your responsible positioning. Turn CSR challenges into opportunities for growth and market differentiation.

Step 4

Audit of non-financial information

The CSRD was transposed by France on 7 December 2023, making France one of the first countries to transpose this text into its legislation. This European directive is intended to standardise companies’ non-financial reporting on sustainable development issues. The CSRD is all about measurement as a means to more effective transformation.

We support organisations in implementing the CSRD (Corporate Sustainability Reporting Directive) approach.

Our partner statutory auditors, who are enrolled in the Visa Durabilité training programme run by the CNCC (Compagnie Nationale des Commissaires aux Comptes), enabling them to be registered as sustainability auditors on the H2A supervisory authority’s list, will issue an assurance on your mandatory CSRD regulatory disclosures.

From 1 January 2024 (publications 2025)

the CSRD will apply to all listed groups currently included in the scope of the NFRD (public interest companies with more than 500 employees).

In 2026 (publication 2025):

all companies that meet at least 2 of the 3 following criteria:

  • more than 250 employees
  • more than €20m balance sheet
  • revenue of over €40m

In 2027 (publication 2026):

All listed SMEs (except those with fewer than 10 employees) and small, non-complex credit institutions (possibility of deferring reporting for 3 years)

In 2028 (publication 2027):

non-European companies with revenue of more than €150m in the European Union

CSRD

  • Support in preparing the CSRD based on the standards published by EFRAG (ESRS)
  • Verification of CSRD compliance (by an H2A-accredited auditor)

Extra-financial information audit

  • Non-financial information as part of obtaining an impact bank loan
  • Carbon Footprint® or BEGES

Green taxonomy

Sector analysis, identification of eligible activities, alignment indicators, measurement of the substantial contribution of eligible activities to the taxonomy, DNSH, compliance with minimum guarantees and calculation of Taxonomy ratios.

Contact our expert partners

All our expert partners
Partner, Chartered Accountant and Statutory Auditor
Master’s degree in Management Sciences from Paris XII University
+33 (0)1 85 34 16 57
nathalie.lutz@exponens.com

Nathalie Lutz preforms legal and contractual audits of listed and unlisted groups. She has developed a specialisation in life insurance, property and casualty insurance, personal insurance, as well as in professional organisations.

She also coordinates the IS Audit, Internal Control and Financial Compliance activities of companies subject to AMF supervision.

Nathalie Lutz is Vice-President of the Development Commission of the National Board of Statutory Auditors (CNCC), as well as a member of the insurance Commission and delegated quality controller of the CNCC.

Within Exponens, Nathalie is a member of the Executive Committee and the Quality & Ethics Committee.

Nathalie Lutz



See CV

Partner, Chief Operating Officer of the Exponens Group, Chartered Accountant and Statutory Auditor
Graduate of Paris ESLSCA Business School
+33 (0)1 49 29 55 28
thierry.legrand@exponens.com

After having spent several years with the Deloitte group, Thierry Legrand joined Exponens to take charge of the non-profit and local authorities sectors. He provides accounting and statutory auditing services to associations and foundations in all sectors. He also advises on the implementation of budgetary control and the restructuring of non-profit groups. In 2018, he and Matthias Collot developed an offer of assistance for start-ups and growth companies.

Thierry Legrand is a member of the Non-profit Sector Commission of the Order of Chartered Accountants. He chaired the Eurus alliance from 2014 to 2022. He is also a member of the board of directors of the Reporters d’Espoirs association.

Within Exponens, Thierry is a member of the Executive Committee.

Thierry Legrand

See CV

Sophie Breton

Partner, Chartered Accountant
Graduate of SKEMA Business School Nice

+33 (0)1 49 29 55 38

Paris Gare de Lyon

langues

Sophie Breton joined Exponens in 1994 after two years with KPMG. After taking charge of chartered accountancy assignments in a variety of fields, she set up the real estate department in 2005, providing accounting and tax assistance (bookkeeping, auditing, reporting, tax compliance, due diligence, etc.) for French and foreign real estate companies and investment funds.

In 2008, she initiated the development within the Exponens group of specific expertise in OPCI accounting, which today enables her to offer a range of services specifically dedicated to this type of real estate vehicle. Sophie Breton regularly runs professional training courses on this subject, and participates in the work of the accounting committee of the Association Française des Sociétés de Placement Immobilier (ASPIM).

Within Exponens, Sophie is a member of the Quality & Ethics Committee.

Join us on this adventure.

Together, we’ll shape a more sustainable,
cleaner and more responsible world.

Contact us