ESG and SDG certification: why relying on an accredited third party becomes essential

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

ESG and SDG obligations are no longer a matter of goodwill. They form part of a coherent set of European regulatory texts — CSRD, SFDR, the green taxonomy — which require the production of precise, comparable and reliable indicators. The CSRD in particular provides for an obligation of external verification of sustainability information by an independent third-party body, from 2025 for large companies.

This requirement implies a step up in methodological competence. It calls for a clear distinction between internal declarations and impartial assessments, carried out by an accredited conformity assessment body, within the meaning of the rules defined by Cofrac.

2. The verifiability requirement enshrined in French and European law

Article L433-3 of the French Consumer Code, together with Articles R433-1 et seq., governs the certification of products, services and processes. To be enforceable, a certification must be carried out by an accredited body. In the ESG field, this requirement translates into a certification of conformity with sector standards, accompanied by a report issued under accreditation.

Under the NF EN ISO/IEC 17065 standard, the accreditation of a body such as IRICE guarantees the competence, impartiality and independence of the assessment carried out. This accreditation is granted by Cofrac (Cofrac Accreditation No. 5-0655, Product, Process and Service Certification, scope available at www.cofrac.fr), the national body recognised under Decree No. 2008-1401 of 19 December 2008.

3. Strategic alignment with the EU taxonomy and the SDGs

A growing number of economic actors structure their commitments around the SDGs. However, the SDGs do not, on their own, constitute a normative standard. Their operational adoption requires a technical interpretation framework, which only certification can secure.

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

Certification under accreditation thus stands as the structuring mode of proof, guaranteeing the integrity of data and clarity for stakeholders (investors, public authorities, civil society).

4. A growing regulatory requirement: AMF doctrine and CSRD

The French Financial Markets Authority (AMF) strictly governs the publication of non-financial information. In its doctrine (DOC-2016-13), it requires this information to be verifiable, objective, balanced and comparable. In practice, this requires external validation for any public-facing declaration, particularly when communicating with investors or publishing ESG reports.

The CSRD reinforces this requirement: the audit of sustainability data will be mandatory, carried out by an independent third-party body accredited for this task. Relying on an accredited certifier therefore constitutes an element of anticipated compliance with this directive.

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

IRICE is accredited by Cofrac (Cofrac Accreditation No. 5-0655, Product, Process and Service Certification, scope available at www.cofrac.fr) to the NF EN ISO/IEC 17065 standard for the certification of products, services and processes, in particular within the field of environmental, social and governance criteria.

The accreditation notably covers the certification of standards integrating the SDGs and ESG criteria into construction, rehabilitation, development and operation. This recognition attests to the technical competence, audit rigour and independence of the assessment approach.

The reports issued by IRICE, within the framework of this accreditation, are deemed compliant with the requirements of the ISO/IEC 17065 standard and the Cofrac rules. Only these reports can be used in regulatory approaches or for public disclosure.

Conclusion

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