Quantitative datapoints
ESRS E4-4 and E4-5
ESRS E4 requires quantified indicators on biodiversity impacts and dependencies. This page details the datapoints expected by auditors and shows how the BPS produces them, asset by asset.
Why quantitative datapoints are critical
Requirements E4-1 (transition plan), E4-2 (policies) and E4-3 (actions) are largely narrative: the company describes its strategy, commitments and measures. Requirements E4-4 and E4-5 are different: they demand quantified data, traceable and reproducible.
This is where most real estate companies get stuck. Qualitative statements ("we integrate biodiversity into our projects") do not satisfy E4-4 and E4-5. Macro indicators (portfolio-level MSA, company-level GBS) lack asset-by-asset granularity. And regulatory impact assessments are not designed to produce performance indicators comparable over time.
E4-4 — Biodiversity impact indicators
Requirement E4-4 asks the company to quantify its negative impacts on biodiversity and ecosystems. For real estate, the main expected datapoints:
| Datapoint | What is expected | BPS coverage |
|---|---|---|
| Sealed surface area | m2 of sealed land per development, annual variation | Baseline Assessment phase — soil and coverage criteria |
| Degraded or destroyed habitats | Area and type of habitats affected, EUR 28 classification | Baseline Assessment phase — habitat mapping |
| Affected species | Number of protected or heritage species impacted | Baseline Assessment phase — fauna/flora inventories |
| Ecological corridors | Linear metres of green/blue/dark networks maintained, disrupted or restored | Design phase — networks and connectivity |
| Proximity to sensitive areas | Distance to Natura 2000 sites, ZNIEFF, wetlands | Baseline Assessment phase — regulatory context |
| Mitigation measures | ARC (avoid, reduce, compensate) actions implemented and results | Design phase — design criteria |
Each BPS criterion is documented with its calculation method, data sources and confidence level. This traceability is what Cofrac-accredited independent third-party bodies expect when verifying datapoints under limited assurance (today) and reasonable assurance (from 2028).
E4-5 — Ecosystem dependency indicators
Requirement E4-5 is often underestimated, because it reverses the perspective: it is no longer about measuring what the company does to biodiversity, but what biodiversity does for the company. For real estate, the ecosystem services on which assets depend:
Regulating services
- Thermal regulation — vegetation reduces the heat island effect (up to -5 °C in summer)
- Stormwater management — permeable soils and vegetation absorb rainfall
- Air quality — vegetation filters fine particles and pollutants
- Noise regulation — green spaces attenuate noise disturbance
Cultural and supporting services
- Quality of life — proximity to nature directly influences attractiveness and asset value
- Occupant health — access to green spaces reduces stress and illness
- Soil fertility — critical for landscaping and green space management
- Pollination — necessary for maintaining urban vegetation
The BPS evaluates these dependencies through its Baseline Assessment criteria (diagnosis of ecosystem services present on site) and Design criteria (maintenance or restoration of these services in the project). The results allow E4-5 to be documented with data specific to each asset, not generic estimates.
⚠️ Portfolio consolidation
Preparing for the audit of biodiversity datapoints
Statutory auditors and Cofrac-accredited independent third-party bodies (ISSA 5000) will verify the E4-4 and E4-5 datapoints declared in the sustainability report. Here are the typical questions that the data must withstand:
- Source Where do the data come from? Who collected them? What is the collection date?
- Method What methodology was applied? Is it documented and reproducible?
- Scope Is the scope covered consistent with the declared assets? Are there any exclusions?
- Consistency Are the data consistent from one year to the next? Are variations explained?
- Independence Is the assessor independent of the assessed entity? Are there any conflicts of interest?
The BPS is designed to answer each of these questions positively: data is collected by a qualified Biodiversity Partner, the methodology is that of IRICE (75+ documented criteria), the attestation is signed by IRICE as an independent accredited body, and the scoring is reproducible from one year to the next.
Frequently asked questions
ESRS E4 comprises approximately 80 datapoints spread across disclosure requirements (E4-1 to E4-6). The actual number depends on the materiality analysis and the size of the company. SMEs benefit from simplifications. The BPS directly covers E4-4 and E4-5 datapoints.
Yes. CSRD disclosures are subject to limited assurance by a statutory auditor or an independent third-party body. Traceable and reproducible data (such as that from the BPS) facilitates this verification.
The BPS primarily covers E4-4 (biodiversity impact indicators) and E4-5 (metrics). Narrative datapoints (E4-1 strategy, E4-2 objectives, E4-3 actions) remain the responsibility of the company, but BPS data feeds them factually.
Produce the biodiversity datapoints your auditors expect
The BPS generates E4-4 (impacts) and E4-5 (dependencies) indicators in an auditable format. Quantified scoring, asset by asset, ready for reasonable assurance.