Economy as a Code
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·2 min read·Tristan Méneret

CSRD: how EaaC simplifies your extra-financial reporting

CSRDreportingregulationESG

An increasingly demanding regulatory framework

Since January 1st, 2024, the Corporate Sustainability Reporting Directive (CSRD) requires 50,000 European companies to produce detailed reports on their extra-financial performance. By 2029, up to 4 million companies could be affected when including suppliers.

The challenge is considerable: companies must collect, structure, and publish data on their economic, social, fiscal, and environmental impact across every territory where they operate.

The problem with traditional approaches

Today, most companies rely on consulting firms to produce their ESG reporting. This approach has several limitations:

  • High cost: ESG audits require consultants for weeks
  • Significant delays: manual data collection takes time
  • Limited reproducibility: methodologies vary from one firm to another
  • Opacity: calculation methods are rarely public

The EaaC approach to CSRD reporting

Economy as a Code directly addresses these issues. By leveraging certified open-source data (INSEE, RNE, ADEME), the methodology enables:

  1. Automated collection: data is fetched directly from public sources
  2. Standardized calculations: formulas are documented, open, and reproducible
  3. Full coverage: economic, social, fiscal, and carbon impact
  4. Geolocalized results: each indicator is broken down by territory

The 3 levels of effects for CSRD

CSRD requires companies to report on direct and indirect impacts. EaaC naturally structures this requirement with its three levels:

  • Direct effects: the company's own activity (revenue, jobs, taxes, carbon)
  • Indirect effects: impact through the supply chain
  • Induced effects: impact from household consumption of employees

This structure matches exactly what regulators expect in a complete CSRD report.

In practice

With the EaaC GitHub repository, a company can generate its impact indicators by simply providing its SIREN number. For a more precise report including detailed indirect effects, it just needs to add its supplier list.

The result: a complete territorial impact report, auditable and CSRD-compliant, produced in a fraction of the time and cost of a traditional audit.

Going further

Explore the complete methodology on the GitHub repository or get the book Economy as a Code on Amazon.