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Definitions of key terminology 1. Biodiversity or biological diversity: The variability among living organisms from all sources including terrestrial, marine and other aquatic ecosystems and the ecological complexes of which they are a part. This includes variation in genetic, phenotypic, phylogenetic, and functional attributes, as well as changes in abundance and distribution over time and space within and among species, biological communities and ecosystems. 2. Biodiversity loss: The reduction of any aspect of biological diversity (i.e.,diversity at the genetic, species and ecosystem levels) is lost in a particular area through death (including extinction), destruction or manual removal; it can refer to many scales, from global extinctions to population extinctions, resulting in decreased total diversity at the same scale. 3. Impact on the state of species: Impacts on the state of species refer to the changes in the condition, distribution, abundance, or survival status of various species due to natural or human-induced factors. These impacts can result in shifts in population dynamics, range alterations, or even extinctions. 4. Ecosystem: A dynamic complex of plant, animal and microorganism communities and their non-living environment interacting as a functional unit. A typology of ecosystems is provided by the International Union for Conservation of Nature Global Ecosystem Typology 2.0. 5. Ecosystem extent: Refers to the size of an ecosystem asset, whereas an ecosystem asset is the contiguous space of a specific ecosystem type characterized by a distinct set of biotic and abiotic components and their interactions. 6. Ecological condition: Refers to the quality of an ecosystem measured in terms of its abiotic and biotic characteristics.

Interactions with other ESRS: ESRS E1 Climate change, ESRS pollution to air, water and soil, ESRS E3 Water and Marine Resources, ESRS E5 Resource use and circular economy, ESRS 1 General requirements, ESRS General disclosures.

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