CSRD biodiversity: is your company affected?
The CSRD directive requires biodiversity reporting under the ESRS E4 standard. But not all companies face the same obligations. Assess your situation in less than 5 minutes.
Three questions to determine your obligation
The CSRD does not apply equally to all organisations. Your obligation level depends on your size, activity and stakeholders.
What is your size?
employees or revenue > EUR 50 M or balance sheet > EUR 25 M: directly subject (2025-2026)
Listed: simplified LSME reporting (2027). Unlisted: not directly subject, but exposed through the value chain
Not subject. But your clients and investors probably are
Does your activity affect land?
If your activity involves construction, development, planning, building management or land operation, biodiversity is virtually always material under the ESRS double materiality framework.
Land artificialisation is the primary driver of biodiversity loss in Europe (IPBES, EEA). A developer or REIT cannot conclude that E4 does not apply to them.
Do your stakeholders require evidence?
Article 29 investors, SFDR Article 8/9 funds, banks applying the EU Taxonomy, local authorities with biodiversity clauses in public procurement.
Even if you are not directly subject, your clients need consolidatable data. Without a structured tool, your data cannot feed into their reporting.
Summary by profile
| Profile | CSRD subject? | E4 material? | Biodiversity data needed? | Recommended tool |
|---|---|---|---|---|
| REIT / listed SIIC | Yes (2025) | Near certain | Mandatory | BPS + Effinature |
| Developer > 500 employees | Yes (2025-2026) | Near certain | Mandatory | Effinature + BPS |
| Listed real estate SME | Yes LSME (2027) | Likely | Strongly recommended | BPS |
| Start-up / unlisted SME | Not directly | N/A | Yes (value chain) | BPS |
| Social housing provider | Rarely | If > thresholds | Yes (lenders, banks) | Effinature |
| Local authority / EPA | No (out of scope) | N/A | Yes (ZAN, procurement) | Effinature |
BPS: your CSRD biodiversity diagnostic
The Biodiversity Performance Score is not an eligibility simulator — it is a diagnostic tool that produces the data your CSRD reporting needs.
- 1 70+ criteria assessed per real estate asset, aligned with ESRS E4-4 and E4-5 datapoints
- 2 Portfolio-level consolidation — directly usable by statutory auditors and extra-financial auditors
- 3 SFDR + Taxonomy compatible: the same data serves all three regulatory frameworks
- 4 Third-party assessment by IRICE, Cofrac-accredited body no. 5-0655
Biodiversity diagnostic
70+
criteria per asset
3
frameworks covered (CSRD, SFDR, Taxonomy)
From EUR 2,500 excl. VAT / asset
Request a BPS diagnosticResults within 4 weeks
Accredited certification
110+
certification criteria
200+
ongoing projects
Request Effinature certificationCofrac accreditation no. 5-0655
Effinature: turning diagnostics into proof
BPS measures performance. Effinature certification guarantees it. For new builds, renovation or development, Effinature delivers accredited certification that goes beyond mere reporting.
Where BPS feeds ESRS E4 datapoints, Effinature creates third-party evidence — enforceable against investors, buyers, local authorities and courts.
What about carbon? ESRS E1 too.
The CSRD is not limited to biodiversity. The ESRS E1 standard (climate) requires reporting on GHG emissions, including embodied carbon in construction materials. Efficarbone measures the actual carbon footprint of the construction site, beyond the RE2020 regulatory calculation.
Learn more about ESRS E1 →Frequently asked questions
Not sure about your situation?
Our team analyses your exposure to CSRD biodiversity obligations and directs you to the right tool — BPS, Effinature or both.