1. From declaration to demonstration: the central role of certification

ESG and SDG obligations are no longer a matter of voluntary action. They are part of a coherent set of European regulations – CSRD, SFDR, green taxonomy – which mandate the production of precise, comparable, and reliable indicators. The CSRD directive, in particular, stipulates an obligation for large companies to have their sustainability information externally verified by an independent third-party organization, starting in 2025.

This requirement implies a step up in methodological expertise. It calls for a clear distinction between internal declarations and impartial assessments, carried out by an accredited conformity assessment body (CAB), as defined by the rules established by Cofrac.

2. The requirement of verifiability enshrined in French and European law

Article L433-3 of the French Consumer Code, along with Articles R433-1 et seq., governs the certification of products, services, and processes. For certification to be legally binding, it must be carried out by an accredited body. In the ESG (Environmental, Social, and Governance) field, this requirement translates into certification of conformity to sector-specific standards, accompanied by a report issued under accreditation.

In accordance with the NF EN ISO/IEC 17065 standard, the accreditation of an organization like IRICE guarantees the competence, impartiality, and independence of the assessment performed. This accreditation is issued by Cofrac (Cofrac Accreditation No. 5-0655 Certification of Products, Processes, and Services - Scope available at www.cofrac.fr ), a national body recognized under Decree No. 2008-1401 of December 19, 2008.

3. Strategic alignment with the European taxonomy and the SDGs

A growing number of economic actors are structuring their commitments around the SDGs. However, the SDGs alone do not constitute a normative framework. Their operational implementation requires a technical interpretation framework, which only certification can secure.

The European green taxonomy requires that any sustainability claim be demonstrated by technical criteria. This logic extends to all sustainable finance mechanisms (green bonds, SRI labels, etc.), where the traceability of impacts becomes a condition of eligibility.

Accredited certification then becomes the structuring method of proof, guaranteeing data integrity and readability for stakeholders (investors, public authorities, civil society).

4. Growing regulatory requirements: AMF and CSRD doctrine

The French Financial Markets Authority (AMF) strictly regulates the publication of non-financial information. In its policy document (DOC-2016-13), it requires that this information be verifiable, objective, balanced, and comparable. In practice, this necessitates external validation for any publicly available statement, particularly when communicating with investors or publishing ESG reports.

The CSRD directive reinforces this requirement: sustainability data audits will be mandatory, conducted by an independent third-party organization accredited for this task. Therefore, using an accredited certification body constitutes an element of proactive compliance with this directive.

5. IRICE: an accredited third-party certifier for ESG/SDG processes

IRICE is accredited by Cofrac (Cofrac Accreditation No. 5-0655 Certification of Products, Processes and Services Scope available on www.cofrac.fr ) according to the NF EN ISO/IEC 17065 standard for the certification of products, services and processes, particularly in the field of environmental, social and governance criteria.

Accreditation covers, in particular, the certification of frameworks integrating the SDGs and ESG criteria into construction, renovation, development, and operation projects. This recognition attests to technical competence, rigorous auditing, and the independence of the assessment process.

Reports issued by IRICE under this accreditation are deemed to comply with the requirements of ISO 17065 and the rules of Cofrac (Cofrac Accreditation No. 5-0655 Certification of Products, Processes and Services - Scope available at www.cofrac.fr ). Only these reports may be used in regulatory procedures or for public publication.

Conclusion

As ESG commitments translate into regulatory obligations, certification becomes both a compliance tool and a strategic lever. For project owners, local authorities, asset managers, and industrial companies, relying on an accredited body like IRICE guarantees the integrity of commitments made, secures public statements, and protects against the risks of greenwashing.