Large corporation subject to the CSRD
biodiversity ESRS E4, construction carbon, ESG scoring
The CSRD mandates structured biodiversity reporting (ESRS E4) with verifiable quantitative datapoints. IRICE provides the certified measurement tools that produce the data auditors expect — real estate biodiversity, construction carbon and estate scoring.
Three regulatory frameworks, one common need for data
A large corporation that owns or develops real estate faces three simultaneous regulatory frameworks on biodiversity:
CSRD / ESRS E4
Mandatory biodiversity reporting: double materiality, quantitative datapoints (E4-4 impacts, E4-5 dependencies), transition plans.
ESRS E4 detail →SFDR
Article 8 or 9 classification for real estate funds, biodiversity PAI, principal adverse impact on ecosystems.
SFDR detail →EU Taxonomy
DNSH criterion objective 6 (biodiversity) for aligned real estate activities — EIA, Natura 2000, compensatory measures.
Taxonomy detail →All three frameworks require quantitative, traceable and auditable data on the biodiversity of the estate. A narrative report without measurable indicators satisfies neither ESRS requirements nor statutory auditor expectations.
IRICE tools for ESG reporting
BPS — estate biodiversity scoring
Score across 70+ criteria covering the three project phases. Produces the quantitative indicators expected by ESRS E4-4 (impacts) and E4-5 (dependencies). Compatible with SFDR PAI and Taxonomy DNSH objective 6.
Reporting use: score per site, portfolio average score, year-on-year change, E4 datapoint coverage. Directly integrable into the CSRD report.
View the BPS →Effinature Certification
Accredited certification of project-level biodiversity performance. Produces verifiable third-party evidence — the highest level of proof accepted by CSRD auditors.
Reporting use: number of certified projects, portfolio certification rate, biodiversity claim compliant with Directive 2024/825.
View Effinature →Efficarbone — construction carbon
Site-stage carbon measurement (A4-A9 modules) for construction and renovation projects. ADEME emission factors traced, auditable report.
Reporting use: construction carbon footprint per project, cross-site benchmarking, reduction trajectory. Complements the E1 (climate) section of the CSRD report.
View Efficarbone →Assurance level and auditability
The CSRD requires limited assurance on sustainability reporting from 2025, with a transition to reasonable assurance planned for 2028. The statutory auditor (or appointed independent third party) verifies data traceability and methodological robustness.
| IRICE tool | Type of evidence | Verifiability |
|---|---|---|
| Effinature | Accredited third-party certification | Highest level — verifiable certificate, auditable process |
| BPS | Quantitative score with documented methodology | Criteria, weightings and sources are reproducible |
| Efficarbone | Measurement with traced ADEME factors | Every item sourced, confidence level qualified |
This native traceability is what sets IRICE tools apart from declarative reporting: each data point can be independently verified by the auditor, without relying on the declarant's good faith.
Frequently asked questions
The BPS produces quantitative metrics (score per asset, habitat area, fragmentation indicators) that feed the E4-4 and E4-5 datapoints required by the ESRS E4 standard. The data format is designed for import into reporting tools.
The approach is progressive. Companies typically start with the most exposed assets (proximity to protected areas, high artificialisation) or the most strategic ones. The BPS enables rapid screening to prioritise full certifications.
The BPS is delivered by a Cofrac-accredited body (IRICE), making it a high-reliability 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 reporting
Auditable ESRS E4 data, accredited certification, construction carbon measurement — the certified tools to pass reasonable assurance.