European Sustainability Reporting
Standards (ESRS) Summary: ESRS E4 Biodiversity and ecosystems
The objective of this standard is to understand: • How the company affects biodiversity and ecosystems • Any actions taken and the results of such actions to prevent or mitigate impacts and to protect and restore biodiversity and ecosystems • The contribution to EU Green Deal’s ambitions • The plans and capacity to adapt business model and operations in line with the transition to a sustainable economy • The nature, type and extent of material risks and opportunities related to the company’s impacts or dependencies on biodiversity and ecosystems and the subsequent effects • Financial effects on short-, medium- and long-term time horizons of material risks and opportunities
ESRS 1 General requirements
ESRS 2 General disclosures
Environmental
Climate change
Pollution
Water and marine resources
Biodiversity and ecosystems
Resource use and circular economy
Social Own workforce
Workers in the value chain
Affected communities
Information to be reported | Number of disclosure requirements (DR): 6
Consumers or end users
1. Strategy
• Transition plan on biodiversity and ecosystems in strategy and business model • Material impacts, risks and opportunities, and their interaction with strategy and business models • Description of processes to identify and assess material biodiversity and ecosystem-related impacts, risks, and opportunities • Policies related to biodiversity and ecosystems • Actions and resources related to biodiversity and ecosystems • Targets related to biodiversity and ecosystems • Impact metrics related to biodiversity and ecosystem change • Anticipated financial effects from material biodiversity and ecosystem-related risks, and opportunities
Governance Business conduct
Subtopics
2. Impact, risk and opportunity management
1. Direct impact drivers of biodiversity loss 2. Impacts on the state of species 3. Impacts on the extent and condition of ecosystems 4. Impacts and dependencies on ecosystem services
3. Metrics and targets
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