Guide
CSRD and carbon: what an office fit-out must prove
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Companies in scope of CSRD must report value-chain emissions, which includes fitting out their offices. A fit-out project typically represents 300 to 600 kg CO2 equivalent per square metre, most of it already emitted before the teams even arrive. This guide explains what must be documented, where to act first, and with what evidence.
What CSRD actually requires
Reporting covers scope 3 emissions, which include purchases of furniture, partitions and floor coverings. In practice you must be able to justify material origin, recycled content, transport and end of life. A fit-out delivered without product data becomes an unsupportable line in the report.
Where the carbon sits in a floor
In descending order: furniture, partitions and doors, floor coverings, ceilings and lighting, then building services. Furniture often weighs a third to a half of the total: it is the first lever, and the least visible in a works budget.
The four levers, in order of effectiveness
One: reuse existing furniture, avoiding roughly 300 to 500 kg CO2 equivalent per workstation. Two: keep partitions and floors that are still in good condition. Three: choose materials with recycled content and short transport distances. Four: organise take-back and resale at lease end, with traceability.
How to prove it
We document every project with product data sheets, transport distances, the share of reused furniture and the fate of dismantled elements. The budget calculator includes a furniture reuse rate: it is the first figure to know.
Frequently asked questions
Frequently asked questions
- Is an office fit-out covered by CSRD?
- Yes, indirectly. Fit-out purchases fall within a company's scope 3, which must report value-chain emissions. You therefore need to document materials, transport and end of life.
- How much CO2 does an office fit-out represent?
- Around 300 to 600 kg CO2 equivalent per square metre for a complete new fit-out, depending on specification and furniture share. Reusing existing furniture can remove a third of that total.
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