Quantitative
ESRS E4-4 and E4-5
ESRS E4 requires quantified indicators on biodiversity impacts and dependencies. This page details the data points expected by auditors and shows how the BPS produces them, asset by asset.
Why quantitative data points are critical
Requirements E4-1 (transition plan), E4-2 (policies), and E4-3 (actions) are largely narrative: the company describes its strategy, commitments, and measures. Requirements E4-4 and E4-5 are different : they require quantifiable , traceable, and reproducible data.
This is where most real estate companies get stuck. Qualitative statements (“we integrate biodiversity into our projects”) don't meet E4-4 and E4-5 requirements. Macro-level indicators (portfolio-wide MSA, enterprise-wide GBS) lack asset-by-asset granularity. And regulatory impact assessments aren't designed to produce comparable performance indicators over time.
E4-4 — Biodiversity Impact Indicators
The E4-4 requirement asks companies to quantify their negative impacts on biodiversity and ecosystems. For real estate, the main expected data points are:
| Datapoint | What is expected | BPS Cover |
|---|---|---|
| Artificial surface | m² of impermeable surfaces per operation, annual variation | Initial State Phase — soil and cover criteria |
| Degraded or destroyed habitats | Area and type of habitats affected, EUR 28 classification | Initial State Phase — Habitat Mapping |
| Species affected | Number of protected or heritage species impacted | Initial State Phase — Fauna/Flora Inventories |
| Ecological continuities | Linear green/blue/black grid maintained, broken or restored | Design Phase — Frameworks and Connectivity |
| Proximity to sensitive areas | Distance to Natura 2000 sites, ZNIEFFs, wetlands | Initial State Phase — Regulatory Context |
| Mitigation measures | ERC (avoid, reduce, compensate) actions implemented and results | Design Phase — Design Criteria |
Each BPS criterion is documented with its calculation method, data sources, and confidence level. This traceability is what Cofrac OTIs expect to verify data points under limited assurance (currently) and reasonable assurance (from 2028).
E4-5 — Indicators of ecosystem dependence
The E4-5 requirement is often underestimated because it reverses the perspective: it's no longer about measuring what the company does for biodiversity, but what biodiversity does for the company. For real estate, this means the ecosystem services on which assets depend:
Regulatory services
- Thermal regulation — vegetation reduces the urban heat island effect (by up to -5°C in summer)
- Stormwater management — permeable soils and vegetation absorb rainfall
- Air quality — vegetation filters fine particles and pollutants
- Noise regulation — green spaces mitigate noise pollution
Cultural and support services
- Quality of life — proximity to nature directly influences the attractiveness and value of assets
- Occupant health — access to green spaces reduces stress and illnesses
- Soil fertility — critical for landscaping and green space management
- Pollination — necessary for maintaining urban vegetation
The BPS assesses these dependencies through its Baseline State criteria (diagnosis of ecosystem services present on the site) and Design criteria (maintenance or restoration of these services in the project). The results allow for the documentation of E4-5 with asset-specific data, not generic estimates.
⚠️ Portfolio consolidation
Prepare the audit of biodiversity data points
The auditors and Cofrac-accredited independent technical organizations (ISSA 5000) will verify the E4-4 and E4-5 data points declared in the sustainability report. Here are the typical questions the data must withstand:
- Source : Where does the data come from? Who collected it? What is the collection date?
- Methodology: What methodology was applied? Is it documented and reproducible?
- Scope: Is the scope covered consistent with the declared assets? Are there any exclusions?
- Consistency: Is the data consistent from one exercise to another? Are the variations explained?
- Independence: Is the evaluator independent of the entity being evaluated? Are there any conflicts of interest?
The BPS is designed to answer each of these questions positively: the data is collected by a qualified Biodiversity Partner, the methodology is that of IRICE (70+ documented criteria), the certificate is signed by IRICE as an accredited independent body, and the scoring is reproducible from one exercise to another.
Frequently Asked Questions
ESRS E4 comprises approximately 80 data points divided into publication requirements (E4-1 to E4-6). The actual number depends on the materiality analysis and the size of the company. SMEs benefit from simplifications. The BPS directly covers E4-4 and E4-5 data points.
Yes. CSRD information is subject to limited assurance by an auditor or an independent third-party organization. Traceable and reproducible data (such as that from the BPS) facilitates this verification.
The BPS primarily covers E4-4 (biodiversity impact indicators) and E4-5 (metrics). The narrative data points (E4-1 strategy, E4-2 objectives, E4-3 actions) remain the responsibility of the company, but the BPS data provides factual information for them.
Produce the biodiversity data points expected by your audience
The BPS generates the E4-4 (impacts) and E4-5 (dependencies) indicators in an auditable format. Numerical scoring, asset by asset, ready for reasonable insurance.