ESRS E4
Documenting estate biodiversity for ESRS E4
Two separate stages: ARKENOR measures and documents the estate's biodiversity (advisory); IRICE verifies as an independent third party. No team holds both roles.
Documenting biodiversity across the estate
The CSRD, via ESRS E4, requires disclosure of impacts and dependencies on biodiversity. Across an estate, this means surveys, indicators and a trajectory, a measurement and evidence-production task that ARKENOR conducts to support the reporting.
Where data reliability must be attested by a third party, verification is provided separately by IRICE. Measurement (ARKENOR) and verification (IRICE) are never carried out by the same team: this separation is the condition of impartiality (ISO/IEC 17065) and of the report's credibility.
FAQ
Frequently asked questions
Structure an ESRS E4 report
ARKENOR measures, IRICE verifies, two separate roles.
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