CSRD ESRS E4 · TNFD · Documentation
From hectare to CSRD disclosure.
How it works.
Every credit is backed by GPS-bounded land, independent ecological surveys, continuous satellite monitoring, and a documentation package structured for ESRS E4 and TNFD disclosure.
Why this is not optional
CSRD ESRS E4 is mandatory for in-scope companies.
Under ESRS E4, companies subject to CSRD must conduct a double materiality assessment, set measurable biodiversity targets, and disclose actions taken. Section 3.4 specifically requires evidence of positive interventions — documented contributions to nature restoration. biodiversity.earth produces that evidence.
ESRS E4 Section 3.4
Positive interventions — documented evidence of restoration activity.
TNFD LEAP Phase C
Locate, Evaluate, Assess — geographic and species-level data required.
GRI 304
Biodiversity disclosures for voluntary sustainability reports.
The unit of account
Why one hectare?
Biodiversity impact is inherently spatial. One hectare is a tangible, mappable, auditable unit. Unlike quality-adjusted carbon percentages or species-specific compliance instruments, one hectare on biodiversity.earth corresponds to a precise GPS-bounded parcel with a documented ecological history.
| Dimension | biodiversity.earth | Carbon offset platforms | Conservation donations |
|---|---|---|---|
| Unit of account | 1 GPS-bounded hectare | Quality-adjusted tonne percentage | No defined unit |
| Geographic traceability | Satellite map view per parcel | Registry coordinates only | Project-level at best |
| Verification basis | Independent ecological audit + satellite | Third-party carbon standard | Self-reported or charity rating |
| ESRS E4 readiness | Structured for Section 3.4 disclosure | Carbon focused, not biodiversity | Not applicable |
| TNFD LEAP support | Phase C (Assess) — geographic data | Partial — missing biodiversity signals | Not applicable |
| Auditor-ready output | ISAE 3000-compatible evidence file | Standard audit trail | No formal audit trail |
| Five-year outcome data | Baseline-to-outcome assessment | Annual vintage reports | No outcome measurement |
The process
Six steps from degraded land
to CSRD evidence.
Site qualification
Every project begins with a rigorous eligibility assessment. We evaluate land against ecological need, restoration feasibility, satellite monitoring viability, and additionality criteria. Credits are sourced exclusively from qualified projects — not every site passes.
Ecological baseline
Before any intervention, independent ecologists conduct a full baseline survey. This documents the pre-restoration condition of every hectare: vegetation cover, bare-soil ratio, canopy structure, species indicators, habitat connectivity score, and land-cover classification. This baseline data belongs to your credit record.
Active restoration programme
The hectare becomes part of an active nature-recovery programme. Depending on the ecosystem, this includes reforestation, assisted natural regeneration, agroforestry, erosion control, fire prevention, habitat protection, soil improvement, water-retention measures, or invasive species control. This is active intervention — not passive land reservation. ESRS E4 requires documented "actions taken", and this is the action.
Continuous satellite monitoring
Satellite intelligence tracks each hectare throughout the full programme period. We monitor: vegetation density and health (NDVI, EVI), canopy and habitat structure formation, bare-soil reduction (BSI), moisture patterns and stress signals (NDWI), structural stability and disturbance detection (SAR), landscape fragmentation index, and land-cover stability. If something changes, we see it.
Credit issuance and registration
Verified hectares are registered as digital credits with full parcel data: GPS coordinates, ecological baseline record, project reference, and continuous monitoring history. Your credit is linked to a specific, mappable place on earth.
Reporting package
You receive a complete documentation package structured for CSRD ESRS E4 and TNFD reporting: digital credit certificate, ecological baseline report, annual monitoring summaries, five-year impact assessment, CSRD/TNFD data export, and an ISAE 3000 audit-ready evidence file.
Evidence standard
What makes our monitoring
evidence-grade.
We do not produce headline numbers and call it reporting. We produce structured evidence: baseline surveys, continuous satellite data, independent field audits, and outcome assessments structured for external assurance.
The auditor receives:
Ecological baseline survey (pre-restoration)
Annual satellite monitoring summaries
Ground-truth field audit reports
Five-year baseline-to-outcome assessment
ISAE 3000-compatible evidence package
Ecological baseline on day one
Vegetation cover, bare-soil ratio, canopy structure, species indicators, habitat connectivity, land-cover classification — all documented before any intervention begins.
Continuous satellite intelligence
NDVI, EVI, BSI, NDWI, SAR backscatter, and landscape fragmentation index stream continuously against each parcel. We do not check in annually.
Third-party field verification
Annual ground-truth visits by independent ecologists cross-reference satellite signals against physical conditions. Field data is archived alongside satellite records.
Five-year baseline-to-outcome report
The definitive assessment: all monitoring data compiled into a single impact profile comparing the hectare's current condition against its documented original baseline.
Regulatory alignment
Structured for ESRS E4
and TNFD disclosure.
ESRS E4 requires double materiality: companies must assess both inside-out impacts (your operations' effect on nature) and outside-in dependencies (nature's effect on your business).
Credits from biodiversity.earth provide documented evidence of your inside-out nature contribution — the evidence most companies currently lack. They are not offsets. They are stewardship contributions structured for regulatory disclosure.
From purchase to first CSRD report: typically 8 to 12 weeks from credit registration to receiving the full documentation package.
CSRD ESRS E4 Section 3.4
Parcel-level satellite monitoring data for positive biodiversity intervention disclosure.
TNFD LEAP Phase C (Assess)
Geographic, ecological, and species-level data for your TNFD assessment.
ISAE 3000 external assurance
Complete evidence file structured for third-party assurance and audit.
FAQ
Questions from procurement teams
Does purchasing a credit satisfy my ESRS E4 disclosure requirement?
It provides the evidence base that ESRS E4 Section 3.4 requires for positive biodiversity interventions. Credits are documented stewardship contributions — they demonstrate that your company is financing measurable nature recovery. They do not replace the double materiality assessment, but they satisfy the "actions taken" reporting requirement for inside-out biodiversity impact.
What documentation do I receive for our auditor?
You receive: (1) digital credit certificate with GPS coordinates and parcel ID, (2) ecological baseline report, (3) annual satellite monitoring summaries, (4) five-year baseline-to-outcome impact assessment, (5) structured CSRD/TNFD data export, and (6) a complete evidence file structured for external assurance under ISAE 3000.
How is the five-year assessment structured?
The assessment compares the hectare's current ecological condition against its documented pre-restoration baseline across: vegetation cover and health, canopy and habitat structure, bare-soil reduction, land-cover stability, moisture resilience, disturbance history, and landscape connectivity. The output is a hectare-level impact profile with measurable change indicators — not a narrative summary.
Can we purchase credits for a specific geographic region or ecosystem type?
Yes. Credits are available by project, which means you can select specific geographies (Congo Basin reforestation, Ugandan agroforestry, Aral Sea afforestation, Northern Nigeria clean energy) depending on your company's supply chain exposure or disclosure priorities.
What happens if a project underperforms against its restoration targets?
biodiversity.earth maintains a project buffer pool. If a project does not meet its five-year outcome benchmark, replacement hectares from the buffer pool are allocated to affected credit holders. We do not issue credits for outcomes that have not been verified.
How do we report these credits in our TNFD LEAP assessment?
biodiversity.earth credits provide geographic and ecological data relevant to Phase C (Assess) of the TNFD LEAP methodology. The data export includes coordinates, land-cover classification, ecosystem type, and biodiversity condition indicators aligned with TNFD's recommended metrics. Your TNFD practitioner can incorporate this directly into the assessment.
Next step
The next step for a procurement team is a briefing.
A 45-minute structured call covering documentation, CSRD alignment, pricing, and due diligence requirements. No commitment required.