Glossary
2025 Draft Simplified ESRS

Biological material

Materials that are derived from living organisms, such as plants, animals, or microorganisms, and that can safely return to the biosphere after use without causing harm to the environment. These include both living and dead organic materials, such as trees, crops, grasses, algae, animals, and biological waste like manure. Biological materials can be virgin/non-virgin and renewable/non-renewable. Materials of biological origin, embedded in geological formations or transformed into fossilized material are not considered biological materials (e.g. fossil fuels).