How Do I Calculate Land-Use Metrics if I Rent Space?

Under the Corporate Sustainability Reporting Directive (CSRD), companies must report on their impacts on biodiversity and ecosystems. This is covered in ESRS E4 – Biodiversity and ecosystems, which asks for details about land use and whether sites are located in or near biodiversity-sensitive areas.

Most small and medium-sized enterprises (SMEs) are not directly in scope of CSRD. However, your bank or a large client may ask you for this information as part of their own reporting. The Voluntary Sustainability Reporting Standard for SMEs (VSME) is designed to help you provide that data in a simpler, proportionate way.

For most office-based SMEs, the disclosure will be a quick “not applicable”. But if you rent space near a protected site, or your lease includes outdoor areas, you may need to provide a little more detail.

What the rules require

• CSRD / ESRS E4 requires companies to say if their sites are in or next to protected areas (such as Natura 2000, UNESCO World Heritage sites, or Key Biodiversity Areas), and to report land-use impacts like sealed areas (buildings, car parks, roads) and nature-oriented areas (gardens, woodland, or conservation land).

• VSME B5 – Biodiversity simplifies this by asking SMEs to disclose:

  • The number and area of sites they own, lease, or manage in or near sensitive areas.
  • Optionally, a breakdown of land use: sealed areas, nature-oriented areas on-site, and off-site green areas.

Both standards make it clear: leased sites count just as much as owned ones.

How to handle rented sites

1. Report your leased footprint

If you rent part of a building, just report on the space you occupy.

Example (office):

“The company leases 600 m² of office space in [city]. The leased space does not include external areas. The site is not located in or adjacent to a biodiversity-sensitive area.”

2. Pro-rata for shared areas

If your lease covers car parks, yards, or landscaped gardens, estimate your share based on the percentage of total floor space you rent.

Example (warehouse):

“The company leases 2,000 m² in a logistics building, representing 25% of the site. We account for 25% of the shared car park and landscaped areas, equal to approx. 0.3 hectares.”

3. If data isn’t available

If your landlord can’t provide details, say so. Transparency matters more than perfect accuracy.

Example (production site):

“The company leases one production facility of 1,800 m². Land-use information for outdoor areas is managed by the landlord and not available. The site is not located near a biodiversity-sensitive area.”

4. If your lease supports biodiversity

Some tenants may manage gardens, green roofs, or nature-friendly landscaping. These can be included as nature-oriented areas on-site.

Example (business park):

“The company leases 1,200 m² of office space, including access to landscaped gardens of approx. 0.2 hectares. These areas are maintained to support pollinators and local biodiversity.”

5. Always check for protected areas

Regardless of ownership, you should check if your site is in or next to a protected area. See our guide on whether you need to disclose if near biodiversity-sensitive areas. Free tools include:

• Natura 2000 Viewer: https://natura2000.eea.europa.eu/
• Protected Planet (WDPA): https://www.protectedplanet.net/en
• Key Biodiversity Areas database: https://www.keybiodiversityareas.org/

Key takeaway

• CSRD / ESRS E4 requires biodiversity and land-use disclosures.
• VSME gives SMEs a manageable way to provide this, even when they rent.
• Report only what you control, estimate shares for common areas, and be transparent when data is missing.

For most SMEs in rented offices, this is a short “not applicable” statement. For warehouses, workshops, and agricultural SMEs, land-use figures may be more relevant.

Key Terms

• Corporate Sustainability Reporting Directive (CSRD) — An EU law requiring large companies, and indirectly their suppliers, to report on environmental and social impacts.
• European Sustainability Reporting Standards (ESRS) — The detailed rules under CSRD. ESRS E4 covers biodiversity and ecosystems.
• Voluntary Sustainability Reporting Standard for SMEs (VSME) — A simplified, voluntary framework that helps SMEs provide CSRD-style data to clients and banks.
• Biodiversity-sensitive area — A legally protected location such as a Natura 2000 site, UNESCO World Heritage site, or Key Biodiversity Area.
• Sealed area — Land covered by buildings, roads, or car parks.
• Nature-oriented area — Land designed to support biodiversity, such as gardens, green roofs, or woodland.