Office fit-out carbon footprint: our 6 sustainability indicators
2024 regulatory framework: obligations to reduce energy consumption for the tertiary sector, the AGEC law and the CSRD now structure the requirements applicable to organisations.
For a 850 sq m office fit-out, the furniture-partitions-finishes category accounts for up to 15% of the building’s carbon footprint, yet it still falls outside the main thermal and environmental regulations governing new buildings. This is precisely the blind spot that the CSRD has been shedding light on since 2024. At around 200 kg CO2eq per new workstation, interior fit-out becomes a non-negotiable reporting lever for real estate, CSR and finance departments. Kytom has supported its clients since 2006 in this operational translation, with a grid of 6 indicators documented through EPDs, PEPs and material schedules. Each deliverable is provided in 12 weeks on average, ready to use directly by CSR, finance and real estate departments.
Three pieces of legislation now structure the demand for carbon measurement on interior fit-out. The tertiary decree sets targets for reducing final energy consumption per decade, with deadlines in 2030, 2040 and 2050, expressed in relative or absolute value (CSTB). The 2020 AGEC law has required public buyers since 2021 to incorporate a minimum of 20% reused or recycled products for certain furniture categories (article 58, decree 2021-254). The CSRD directive, applicable since 2024 to companies with more than 250 employees, requires detailed environmental reporting including scope 3 (ESRS E1 standard, French transposition 2024).
For the CFO and Asset Manager: the fit-out carbon footprint is no longer a CSR cost, it is a financial datum. A tertiary asset undocumented on its fit-out scope 3 suffers an ESG discount observable in transactions: European asset management funds make their acquisition decisions conditional on the availability of consolidated carbon tracking at the level of tertiary assets. Real estate departments face four cumulative requirements:
- documenting emissions related to furniture and partitions (EPDs, PEPs);
- justifying the share of reuse and recycled material;
- demonstrating the dismountability of works (NF E60-101);
- securing the logistical traceability of supplies.
The BBCA label (Low Carbon Building), applicable to both new builds and renovations and issued by Certivea, Promotelec and Cerqual Qualitel Certification (Envirobat Grand Est), as well as the HQE Sustainable Building certification, incorporate these criteria into their scoring grids, which makes the fit-out carbon footprint directly valuable at resale or refinancing.
The 6 Kytom indicators: from reuse to end of life
The Kytom grid is based on six independent but complementary dimensions, set out in a single report. Each indicator is quantified, sourced, and usable for CSRD reporting or certification.
| Indicator | Kytom target | Reference |
|---|---|---|
| Reuse of existing furniture | 30% minimum | Prior inventory audit |
| Recycled material (new) | 40% | INIES-verified EPDs |
| Local eco-sourcing | 60% suppliers < 500 km | Delivery schedule |
| Dismountability | NF E60-101 compliant | Manufacturer datasheet |
| Projected durability | 12 years minimum use | Contractual warranties |
| End of life | Membership of the Valdelia eco-organisation | Eco-contribution |
Our reading differs here from the profession’s conventional wisdom on one precise point: 30% reuse is not the virtuous ceiling, it is the contractualisable floor. The majority of tertiary specifications set a reuse target between 5 and 15%, deemed « realistic ». In practice, the median rate of mobilisable reuse reaches nearly 30% with no aesthetic compromise or logistical overcost, provided the audit is carried out before the interior architect competition, not after. The prior audit inventories several hundred furniture references per site, which makes it possible to isolate furniture eligible for reuse before any new purchase. For products not covered by an EPD, generic INIES data is applied with an uncertainty margin flagged in the report.
When this grid is not the right approach. On very small floor areas or restricted budgets, the cost of the audit weighs too heavily on the project and the carbon ROI becomes marginal: we then recommend an EPD selection on the main categories. Likewise, on a project of 100% new furniture with no existing items to audit, the reuse indicator falls to zero and the grid loses its first dimension. It is then preferable to use a four-indicator benchmark: recycled material, eco-sourcing, dismountability, end of life.
Measurement method in 5 steps over 12 weeks
The Kytom protocol runs over a standard timeframe of 12 weeks.
- Audit of existing items (weeks 1 to 3): physical inventory, photo and datasheet per reference, identification of reuse potential with a target of 30%. On an occupied site, this step requires a buffer storage room and an additional 2 to 3 weeks.
- Carbon scenario modelling (weeks 3 to 5): three fit-out hypotheses compared in kg CO2eq per sq m, based on environmental databases and declaration sheets verified by a third party.
- Local sourcing (weeks 5 to 8): selection of suppliers, priority to production sites less than 500 km away, checked forestry and environmental certifications.
- Delivery traceability (weeks 8 to 11): material schedule per batch, professional furniture eco-contribution, ERP compliance and regulatory requirements applicable to circulation in the workplace.
- Reporting (week 12): report delivered to the CFO and the CSR manager, in a format usable for CSRD consolidation.
For the CFO: what the absence of a fit-out carbon footprint actually costs. A tertiary asset placed on the market without scope 3 fit-out documentation forces the finance department into an after-the-fact accounting reprocessing, whose cost can prove significant depending on the complexity of the file. Carrying out the measurement upstream, within three months of the works, avoids this reprocessing and records the datum directly in the CSRD report for the financial year. The method is governed by an internal qualification, with a contradictory checkpoint mid-mission.
Alignment with the NF Habitat HQE® certifications, including the complementary Low Carbon, Circular Economy, Air Quality and Biodiversity profiles, as well as with the recognised standards for health and well-being in buildings.
In premium tertiary offices, the triptych of a high-performance environmental standard, an international sustainable operation standard and an international interior well-being standard covers three complementary axes: environment, operation and well-being. The Kytom grid feeds directly into the credits associated with interior furniture and materials.
The main correspondences are as follows:
- Sustainable building standard: target 2 (integrated choice of products) and target 3 (low-impact worksite) covered by the eco-sourcing and end-of-life indicators.
- International sustainable operation standard: responsible material procurement and waste management (recycled aggregates) components fed by the recycled material and reuse indicators.
- Interior well-being standard: Materials concept enhanced by EPD documentation and low VOCs.
Method
- Audit of existing items
Inventory of the furniture and materials in place. Assessment of reuse potential: 20 to 40% is generally reusable after reconditioning. This audit determines all the following indicators. - Definition of target objectives
Setting targets on the 6 indicators according to your maturity and your budget. We calibrate a realistic scenario, not a showcase. The objectives are contractualised in the specifications. - Sourcing and specification
Selection of suppliers and products with documentary evidence (EPDs, PEPs, certifications). A mix of reuse, recycled and eco-sourced. Allow 6 to 10 weeks for second-life sourcing. - Mass-weighted calculation
Consolidation of the 6 indicators as a percentage of the project’s total mass. We rule out calculation by number of items, which is misleading. Delivery of the calculation within 48 to 72 hours after validation of the file. - Delivery of the project sheet
Summary sheet with the 6 indicators, the CO2 equivalent avoided, the breakdown per batch and the supporting evidence. Usable for CSRD reporting, CSR communication and a continuous improvement trajectory.
