ESG investors
Asset managers, real-estate funds, asset-management companies — documenting portfolio biodiversity

For asset-management companies, article 8/9 SFDR real-estate funds, insurers, pension funds, biodiversity compliance is becoming a structuring axis. SFDR PAI 7 requires a quantified indicator. EU Taxonomy DNSH criterion 6 documents non-harm. France's article 29 LEC has required a detailed biodiversity strategy since 2022. TNFD provides a complementary international framework. NORMAXIS equips the documentation of this biodiversity layer via the proprietary BPS tool — operated by IRICE as an independent third party under ISO/IEC 17065, providing the opposability expected by the French AMF and auditors.

Positioning

Biodiversity is a critical infrastructure, not peripheral compliance.

Living soils, vegetation, water resources, local fauna form a natural capital that drives the resilience and value of real-estate assets over time. This capital deserves to be evaluated with the same rigour as energy or carbon — not as a marketing add-on.

The reality: current biodiversity evaluations suffer from a trust deficit. Too often, those who design and implement biodiversity strategies are also those who produce the evidence. For an opposable capital allocation — SFDR, Taxonomy, article 29 LEC, CSRD — this configuration no longer holds. The French AMF doctrine, like EU Directive 2024/825, requires verified, opposable data produced by an independent third party.

Three critical moments

Where biodiversity becomes an actionable financial risk.

Nature risk runs through the whole investment cycle. NORMAXIS structures evidence production at each of the three moments that bind allocations.

Moment 1

Pre-acquisition

Diagnostic of the target asset's initial ecological state, identification of sensitive areas (Natura 2000, ZNIEFF, wetlands), resilience assessment against pressures (climate, land take). Initial BPS scoring. Outcome: argued go/no-go, adjusted negotiation price.

Moment 2

Allocation decision

Regulatory validation of the allocation: DNSH criterion 6 biodiversity documented, SFDR article 8/9 coherence, Taxonomy objective 6 alignment, French article 29 LEC compliance. BPS attestation as independent third party under ISO/IEC 17065 — opposable evidence before the French AMF.

Moment 3

Post-acquisition

Long-term monitoring of the asset's biodiversity performance, continuous feeding of reporting (ESRS E4, PAI 7, article 29 report). Early detection of degradation. Protection of value over time — essential before any resale or refinancing.

2022-2026 regulatory shift

The window for voluntary schemes is closing.

The regulatory framework has changed profoundly between 2022 (start of article 29 LEC) and 2026-2027 (full application of EU Directive 2024/825 and article 35 of the French Climate Act). The asymmetry between voluntary and opposable evidence becomes decisive for legal security of allocations.

2022-2024

Voluntary schemes accepted

Labels (BREEAM, HQE, various certifications), agency ESG ratings, internal reports, public commitments. Sufficient as a baseline, but with limited opposability before the AMF, the sustainability auditor or an unfair-commercial-practice challenge.

2025-2026 and beyond

Opposable evidence required

Only ISO/IEC 17065 certification as independent third party produces legally opposable evidence. Risk: requalification of non-compliant portfolios during AMF / DGCCRF controls, retraction of claims, ESG-rating impact. The window to acquire ISO/IEC 17065 certification is closing fast.

Particular point on DNSH criterion 6 biodiversity: general environmental certifications (BREEAM, HQE) are insufficient on their own — they do not cover biodiversity with the granularity required by Taxonomy DNSH. A specific biodiversity assessment (BPS, Effinature) is essential to attest Taxonomy objective 6 alignment.

Your stakes

Four converging frameworks on the biodiversity axis.

SFDR — PAI 7 biodiversity

Mandatory indicator for article 8/9 actors: activities adversely affecting biodiversity-sensitive areas. By default data come from investee companies (if CSRD). For others, the manager must extrapolate or obtain voluntary data.

Taxonomy — DNSH criterion 6

To qualify an asset as aligned with an environmental objective, it must be demonstrated that it does not significantly harm biodiversity. DNSH criterion 6 documentation is particularly heavy for real-estate and land assets.

French article 29 LEC

For French asset-management companies with more than €500M AuM: obligation to publish a detailed biodiversity strategy aligned with Kunming-Montréal. Quantified indicators, dated action plan, articulation with PAIs. The AMF doctrine specifies expectations.

TNFD — LEAP

Voluntary international framework, expected by international institutional investors. LEAP approach (Locate, Evaluate, Assess, Prepare). Convergence with ESRS E4 — a BPS diagnostic can feed both frameworks simultaneously.

Our engagement

Portfolio diagnostic and opposable documentation.

Locate mapping (TNFD)

Systematic identification of portfolio assets in sensitive areas: Natura 2000, ZNIEFF I and II, Ramsar wetlands, IUCN protected areas, international KBAs. Direct feed to SFDR PAI 7 and Taxonomy DNSH criterion 6.

BPS scoring on material assets

For material real-estate and land assets, BPS diagnostic with 70+ criteria. IRICE attestation as independent third party under ISO/IEC 17065 — opposable before the AMF and auditors. Consolidation at fund level.

Regulatory documentation

Production of pieces: article 29 LEC report compliant with AMF doctrine, SFDR precontractual annexes, Taxonomy DNSH documentation per activity, TNFD report (LEAP, 14 recommendations). Methodological consistency across frameworks.

Repositioning strategy

Beyond reporting: allocation support (exit high-biodiversity-impact assets, enter Taxonomy-aligned assets), thematic biodiversity fund construction, articulation with Greenfin / ISR / Finansol labels.

ESG investor benchmarks

What the engagement covers.

4 frameworks

One portfolio diagnostic, four reports

SFDR · Taxonomy · French article 29 LEC · TNFD

ISO 17065

AMF-opposable third party

IRICE — certification of products, processes, services

LEAP

TNFD method

Locate · Evaluate · Assess · Prepare

AMF doctrine

Systematic alignment

2022-2023 biodiversity expectations

ESG investor FAQ

Frequently asked questions.

Two-stage approach. For CSRD investees, data are sourced from the ESRS E4 reporting of investee companies. For others, the manager chooses among: (1) extrapolate from sector methods (ENCORE, EXIOBASE), (2) request voluntary data from non-CSRD investees, (3) mobilise a third-party provider like BPS/IRICE to produce missing scores. The last option is the most robust for portfolios with significant real-estate exposure. The SFDR report must document the method chosen by asset class.
SFDR PAIs are mandatory, quantified, standardised, limited (14 mandatory + 2 optional) and centred on negative impacts. TNFD is voluntary, broader (impacts + dependencies + risks + opportunities), multi-dimensional (governance / strategy / risk / metrics pillars). A complete TNFD report covers and exceeds the PAIs. For a demanding manager: produce the PAIs (mandatory), then publish in complement the TNFD report (voluntary but valued).
The AMF regularly publishes doctrines, positions and recommendations that specify its expectations. It conducts thematic controls on article 29 reports — the 2023-2024 controls particularly targeted the quality of the biodiversity section (methodological choice, justification, quantitative vs narrative measurement). Possible sanctions range from a simple reminder to a public formal notice. A well-built report based on independent third-party attestations under ISO/IEC 17065 is the best security.
Yes, with significant commercial leverage. Greenfin (French Ministry of Ecological Transition) targets green-utility funds, with exclusion criteria (fossils, nuclear) and positive criteria (% of green assets). ISR label (French Ministry of Finance, renovated in 2024) covers the fund's global ESG method. Finansol targets solidarity finance. These labels can bring commercial advantage (collection, institutional referencing) but add specific reporting obligations. NORMAXIS checks consistency between your strategy, regulatory reporting and targeted labels.

Equipping the biodiversity axis of your portfolio?

Diagnostic of assets in sensitive areas, BPS scoring per material asset, fund consolidation, production of article 29 / SFDR / TNFD reports, articulation with external audit and AMF doctrine.

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