Glossary
2025 Draft Simplified ESRS

Threatened species or ecosystems

Threatened species refer to endangered species, including flora and fauna, listed in the European Red List or the IUCN Red List of Threatened Species, as referred to in Section 7 of Annex II to Commission Delegated Regulation (EU) 2021/2139. Threatened ecosystems refer to the ecosystems categorised as critically endangered, endangered and vulnerable by the IUCN Red List of Ecosystems.