Large company subject to the
ESRS E4 biodiversity CSRD, construction carbon footprint, ESG scoring
The CSRD mandates structured biodiversity reporting (ESRS E4) with verifiable quantitative data points. IRICE provides certified measurement tools that produce the data expected by auditors — real estate biodiversity, construction site carbon, asset scoring.
Three regulatory frameworks, one shared need for data
A large company that owns or develops real estate assets faces three simultaneous regulatory frameworks on biodiversity:
CSRD / ESRS E4
Mandatory biodiversity reporting: double materiality, quantitative data points (E4-4 impacts, E4-5 dependencies), transition plans.
ESRS E4 detail →SFDR
Classification Article 8 or 9 of real estate funds, PAI biodiversity, main negative impact on ecosystems.
SFDR detail →EU Taxonomy
DNSH criterion objective 6 (biodiversity) for real estate activities aligned — EIA, Natura 2000, compensatory measures.
Taxonomy Details →These three frameworks require quantitative, traceable, and auditable data on the biodiversity of heritage sites. A narrative report without quantified indicators meets neither ESRS requirements nor the expectations of auditors.
IRICE tools for ESG reporting
BPS — Biodiversity and Heritage Scoring
Score based on 70+ criteria covering all three phases of the project. Produces the quantitative indicators expected by ESRS E4-4 (impacts) and E4-5 (dependencies). Compatible with SFDR PAI and DNSH Taxonomy Objective 6.
Usage reporting: score per site, average portfolio score, year-on-year change, E4 datapoint coverage. Can be integrated directly into the CSRD report.
See the BPS →Effinature Certification
Accredited certification of biodiversity performance of operations. Produces verifiable third-party evidence — the highest level of evidence accepted by CSRD auditors.
Usage reporting: number of certified operations, portfolio certification rate, biodiversity claim compliant with directive 2024/825.
See Effinature →Efficarbone — construction site carbon
Measurement of the construction site Ic (items A4-A9) for construction and renovation operations. ADEME factors tracked, auditable report.
Usage reporting: carbon footprint of construction site per operation, benchmarking between sites, reduction trajectory. Complements section E1 (climate) of the CSRD report.
See Efficarbone →Level of assurance and auditability
The CSRD requires limited assurance on non-financial reporting from 2025, with a move towards reasonable assurance planned for 2028. The auditor (or the designated OTI) verifies the traceability of the data and the robustness of the methods.
| IRICE tool | Type of evidence | Verifiability |
|---|---|---|
| Effinature | Accredited third-party certification | Highest level — verifiable certificate, auditable process |
| BPS | Quantitative scoring with documented methodology | Criteria, weightings and reproducible sources |
| Carbon efficiency | Measurement with ADEME-traced factors | Each position sourced, qualified confidence level |
This native traceability is what distinguishes IRICE tools from declarative reporting: each piece of data can be independently verified by the auditor, without relying on the good faith of the declarant.
Frequently Asked Questions
The BPS produces quantitative metrics (score per asset, habitat area, fragmentation indicators) which feed into the E4-4 and E4-5 data points required by the ESRS E4 standard. The data format is designed to be importable into reporting tools.
The approach is progressive. Companies generally start with the most exposed assets (near protected areas, highly developed) or the most strategic ones. The BPS allows for rapid screening to prioritize comprehensive certifications.
The BPS is issued by a Cofrac-accredited body (IRICE), making it a highly reliable data source for auditors. The methodology is documented, reproducible, and verifiable—three essential criteria for the limited assurance required by the CSRD.
Prepare your CSRD biodiversity report
Auditable ESRS E4 data, accredited certification, construction site carbon measurement — the certified tools to pass reasonable assurance.