Low-carbon office fit-out: the Kytom method to measure real estate scope 3, cut the project's carbon footprint by 40% and secure CSRD compliance.
"We want a reduced-footprint project"
An unoptimised fit-out generates 350 to 500 kgCO2e/m² according to <a href="https://www.cerema.fr/fr" rel="noopener" target="_blank">Cerema</a>, i.e. 425 tonnes for 1,000 m². Without carbon management from the preliminary design phase, late trade-offs cost 8 to 12% in additional works costs, mainly on furniture and partitions that need to be redone.
High-impact materials (adhesives, varnishes, low-end melamine panels) emit VOCs up to 3 times higher than recommended thresholds. The result: absenteeism increased by 4 to 7% in the first year, degraded indoor air quality and HR complaints over 850 m² on average.
The CSRD now requires mid-cap companies to report their real estate scope 3 from the 2025 financial year. A project without a documented carbon footprint exposes the company to a risk of compliance gaps, investor questions and a downgrade of environmental certifications. Nearly 62% of real estate departments say they are aware of this issue.
Since 2006, Kytom has integrated a carbon calculation from the diagnostic stage, even before the permit application is filed. The approach is based on verified EPDs (INIES database), furniture PEP sheets (Vitra, Herman Miller, French Qualibat references) and a systematic trade-off between reuse, refurbished and low-carbon new. Each project is measured in kgCO2e/m² across the three major trade packages: partitions, flooring, furniture. The 11 Kytom offices share a common library of 1,200+ carbon-scored material references. The method makes it possible to reduce real estate scope 3 by 30 to 45% compared to a standard project, while respecting the average 12-week lead time and a budget framed from the preliminary design phase.
Audit of the existing situation, inventory of reusable furniture, indoor air quality measurement and estimation of reuse potential. Deliverable: baseline carbon report in kgCO2e/m², mapping of high-impact trade packages and costed trade-off assumptions for management.
Definition of the project carbon target (for example -35% compared to a recognised sector benchmark), validation of the trade-offs with the works project manager and the real estate department. Deliverable: CSR framing note, consolidated budget and a 12-week schedule, responsible purchasing criteria integrated into the specifications.
Selection of materials via EPDs, PEP sheets and internal carbon scoring. Priority given to reuse (refurbished Vitra furniture, demountable partitions), A+ finishes and FSC-certified wood. Deliverable: carbon-documented detailed design, scenario comparison and traceable purchasing plan.
Execution with weekly monitoring of carbon schedules, EPD checks on delivery and post-delivery measurement. Deliverable: verified project carbon footprint, CSRD compliance file ready for the statutory auditor and management indicators for the next financial year.
"We halved our furniture scope 3 by balancing reuse and low-carbon new from the preliminary design stage. The CSRD file was validated without reservation by our statutory auditor."
It is a project whose footprint is measured in kgCO2e/m² and balanced at each trade package. The target is below 250 kgCO2e/m², compared to 400 to 500 for a standard project, by combining reuse, bio-based materials and verified EPDs.
The calculation is based on the INIES database (EPDs), furniture PEP sheets and a method adapted to the commercial sector. Kytom produces a footprint by trade package (partitions, flooring, furniture, electricity) and a documented total in kgCO2e/m², usable for the CSRD.
Yes for companies subject to the CSRD: scope 3 category 2 (capitalised assets) must be reported from the 2025 financial year for large companies, 2026 for listed mid-caps. A parallel regulatory obligation requires -40% energy by 2030 for the commercial building stock.
The additional cost is between 3 and 8% if carbon is integrated from the diagnostic stage. Beyond 10%, the project has not been framed correctly. Reuse (refurbished furniture, demountable partitions) often offsets part of the additional cost of new materials.
Several environmental frameworks are widely used in the French commercial sector, complemented by certifications dedicated to indoor air quality. Environmental management approaches on the process side and low-carbon-oriented labels for construction usefully round out the framework.
Yes, refurbished Vitra or Herman Miller references come with a warranty of 5 years on average and a residual lifespan of over 10 years. The carbon saving is estimated at 70% compared to equivalent new furniture.