ESG and ODD certification: why relying on an accredited third party is becoming essential

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

ESG and ODD obligations are no longer a matter of voluntarism. They are part of a coherent set of European regulations - CSRD, SFDR, green taxonomy - which require the production of precise, comparable and reliable indicators. In particular, the CSRD directive requires large companies to have their sustainability information externally verified by an independent third-party organization by 2025.

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

2. The verifiability requirement enshrined in French and European law

Article L433-3 of the French Consumer Code, as well as articles R433-1 et seq. provide a framework for the certification of products, services and processes. To be enforceable, certification must be issued by an accredited body. In the ESG field, this requirement takes the form of a certification of conformity to sector-specific standards, accompanied by a report issued under accreditation.

In application of standard NF EN ISO/IEC 17065, accreditation of an organization like IRICE guarantees the competence, impartiality and independence of the assessment carried out. This accreditation is issued by Cofrac. (Cofrac accreditation n°5-0655 Certification de Produits, Procédés et Services Scope available on www.cofrac.fr) a national organization recognized under Decree no. 2008-1401 of December 19, 2008.

3. Strategic alignment with the European taxonomy and the SDGs

More and more business players are structuring their commitments in line with the SDGs. However, the SDGs alone do not constitute a normative frame of reference. Their operational appropriation requires a framework of technical interpretation, which only certification can provide.

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

Accredited certification is therefore the most structuring form of proof, guaranteeing data integrity and legibility for stakeholders (investors, public authorities, civil society).

4. A growing regulatory requirement: AMF and CSRD doctrine

The Autorité des marchés financiers (AMF) provides a strict framework for the publication of non-financial information. In its doctrine (DOC-2016-13), it requires that such information be verifiable, objective, balanced and comparable. In practice, this requires external validation for all public statements, particularly when communicating with investors or distributing ESG reports.

The CSRD directive reinforces this requirement: an audit of sustainability data will be compulsory, carried out by an independent third-party body accredited for this task. The use of an accredited certifier is therefore an element of early compliance with this directive.

5. IRICE: an accredited third-party certifier for ESG/ODD approaches

IRICE is accredited by Cofrac (Accréditation Cofrac n°5-0655 Certification de Produits, Procédés et Services Scope available on www.cofrac.fr) according to the NF EN ISO/IEC 17065 standard for the certification of products, services and processes, notably in the field of environmental, social and governance criteria.

Accreditation covers, in particular, the certification of standards incorporating the SDGs and ESG criteria in construction, rehabilitation, development and operating operations. This recognition attests to the technical competence, auditing rigor and independence of the assessment process.

Reports issued by IRICE under this accreditation are deemed to comply with the requirements of ISO 17065 and Cofrac rules (Cofrac Accreditation n°5-0655 Certification de Produits, Procédés et Services Scope available at www.cofrac.fr). Only these reports may be used for regulatory purposes or for public publication.

Conclusion

At a time when ESG commitments are being translated into regulatory obligations, certification is becoming as much a compliance tool as a strategic lever. For project owners, local authorities, asset managers or industrial companies, relying on an accredited organization like IRICE means guaranteeing the integrity of commitments made, securing public declarations, and guarding against the risks of greenwashing.