IG3 - ESRS E4 - BIODIVERSITY AND ECOSYSTEMS

ID	ESRS	Paragraph	Related AR	DR	Name	Data Type	Conditional or alternative DP	May [V]	Appendix B - ESRS 2 (SFDR + PILLAR 3 + Benchmark + CL)	DPs to be disclosed in case of phased-in [Appendix C - ESRS 1] Undertaking less than 750 employees	Appendix C - ESRS 1 [DPs subject to phased-in]
E4-6_06	ESRS E4	AR 39.		E4-6	Explanation of how financial amounts are estimated and critical assumptions made (biodiversity and ecosystems)	narrative/monetary		V		2 years	1 year
E4-6_05	ESRS E4	AR 39.		E4-6	Description of related products and services at risk (biodiversity and ecosystems) over the short-, medium- and long-term	narrative		V		2 years	1 year
E4-6_04	ESRS E4	45. (c)		E4-6	Disclosure of critical assumptions used in estimates of financial effects of material risks and opportunities arising from biodiversity- and ecosystem-related impacts and dependencies	narrative				2 years	1 year
E4-6_03	ESRS E4	45. (b)		E4-6	Description of effects considered, related impacts and dependencies (biodiversity and ecosystems)	narrative				2 years	1 year
E4-6_02	ESRS E4	45. (a)		E4-6	Disclosure of qualitative information about anticipated financial effects of material risks and opportunities arising from biodiversity- and ecosystem-related impacts and dependencies	narrative				2 years	1 year
E4-6_01	ESRS E4	45. (a)	AR 40	E4-6	Disclosure of quantitative information about anticipated financial effects of material risks and opportunities arising from biodiversity- and ecosystem-related impacts and dependencies	Monetary				3 years	3 years
E4-5_27	ESRS E4	41. (b) iii.		E4-5	Disclosure of structural components of ecosystem condition	narrative	Conditional	V		2 years
E4-5_26	ESRS E4	41. (b) ii.		E4-5	Disclosure of multiple species within ecosystem	narrative	Conditional	V		2 years
E4-5_25	ESRS E4	41. (b) i.		E4-5	Disclosure of quality of ecosystems relative to pre-determined reference state	narrative	Conditional	V		2 years
E4-5_24	ESRS E4	41. (a)		E4-5	Disclosure of ecosystem area coverage	narrative	Conditional	V		2 years
E4-5_23	ESRS E4	40. (d) ii.		E4-5	Disclosure of change in relevant habitat for threatened species as proxy for impact on local population's extinction risk	narrative	Conditional	V		2 years
E4-5_22	ESRS E4	40. (d) i.		E4-5	Disclosure of threat status of species and how activities or pressures may affect threat status	narrative	Conditional	V		2 years
E4-5_21	ESRS E4	40. (d)		E4-5	Information about species at global extinction risk	narrative	Conditional	V		2 years
E4-5_20	ESRS E4	40. (c)		E4-5	Disclosure of changes in number of individuals of species within specific area	narrative	Conditional	V		2 years
E4-5_19	ESRS E4	40. (b)		E4-5	Disclosure of population size, range within specific ecosystems and extinction risk	narrative	Conditional	V		2 years
E4-5_18	ESRS E4	40. (a)		E4-5	Disclosure of paragraph in another environment-related standard in which metric is referred to	narrative	Conditional	V		2 years
E4-5_17	ESRS E4	40.		E4-5	Disclosure of metrics considered relevant (state of species)	narrative	Conditional	V		2 years
E4-5_16	ESRS E4	AR 32.		E4-5	Area covered by invasive alien species	Area	Conditional	V		2 years
E4-5_15	ESRS E4	AR 32.		E4-5	Number of invasive alien species	Integer	Conditional	V		2 years
E4-5_14	ESRS E4	39.		E4-5	Disclosure of how pathways of introduction and spread of invasive alien species and risks posed by invasive alien species are managed	narrative	Conditional	V		2 years
E4-5_13	ESRS E4	AR 34. (d)		E4-5	Nature-oriented area off site	Area	Conditional	V		2 years
E4-5_12	ESRS E4	AR 34. (c)		E4-5	Nature-oriented area on site	Area	Conditional	V		2 years
E4-5_11	ESRS E4	AR 34. (b)		E4-5	Total sealed area	Area	Conditional	V		2 years
E4-5_10	ESRS E4	AR 34. (a)		E4-5	Total use of land area	Area	Conditional	V		2 years
E4-5_09	ESRS E4	38. (e)		E4-5	Disclosure of functional connectivity	narrative	Conditional	V		2 years
E4-5_08	ESRS E4	38. (d)		E4-5	Disclosure of changes in ecosystem structural connectivity	narrative	Conditional	V		2 years
E4-5_07	ESRS E4	38. (c)		E4-5	Disclosure of changes in spatial configuration of landscape	narrative	Conditional	V		2 years
E4-5_06	ESRS E4	38. (b)		E4-5	Disclosure of changes over time in management of ecosystem	narrative	Conditional	V		2 years
E4-5_05	ESRS E4	38. (a)		E4-5	Disclosure of conversion over time of land cover	narrative	Conditional	V		2 years
E4-5_04	ESRS E4	38.	AR 27 - AR 38	E4-5	Disclosure of metrics considered relevant (land-use change, freshwater-use change and (or) sea-use change)	narrative	Conditional			2 years
E4-5_03	ESRS E4	36.		E4-5	Disclosure of land-use based on Life Cycle Assessment	narrative	Conditional	V		2 years
E4-5_02	ESRS E4	35.		E4-5	Area of sites owned, leased or managed in or near protected areas or key biodiversity areas that undertaking is negatively affecting	Area	Conditional			2 years
E4-5_01	ESRS E4	35.		E4-5	Number of sites owned, leased or managed in or near protected areas or key biodiversity areas that undertaking is negatively affecting	Integer	Conditional			2 years
E4-4_10	ESRS E4	AR 22.		E4-4	The target addresses shortcomings related to the Substantial Contribution criteria	semi-narrative		V		2 years
E4-4_09	ESRS E4	32. (f)		E4-4	Layer in mitigation hierarchy to which target can be allocated (biodiversity and ecosystems)	semi-narrative				2 years
E4-4_08	ESRS E4	32. (e)		E4-4	Biodiversity offsets were used in setting target	semi-narrative				2 years
E4-4_07	ESRS E4	32. (d)		E4-4	Disclosure of the geographical scope of the targets	narrative	Conditional			2 years
E4-4_06	ESRS E4	32. (c)		E4-4	Disclosure of how the targets relate to the biodiversity and ecosystem impacts, dependencies, risks and opportunities identified in relation to own operations and upstream and downstream value chain	narrative				2 years
E4-4_05	ESRS E4	32. (b)		E4-4	Target is informed by relevant aspect of EU Biodiversity Strategy for 2030	semi-narrative				2 years
E4-4_04	ESRS E4	32. (a) iii.		E4-4	Disclosure of how responsibility for respecting identified ecological threshold is allocated (biodiversity and ecosystems)	narrative	Conditional			2 years
E4-4_03	ESRS E4	32. (a) ii.		E4-4	Disclosure of how entity-specific threshold was determined (biodiversity and ecosystems)	narrative	Conditional			2 years
E4-4_02	ESRS E4	32. (a) i.		E4-4	Disclosure of ecological threshold identified and methodology used to identify threshold (biodiversity and ecosystems)	narrative	Conditional			2 years
E4-4_01	ESRS E4	32. (a)		E4-4	Ecological threshold and allocation of impacts to undertaking were applied when setting target (biodiversity and ecosystems)	semi-narrative				2 years
E4.MDR-T_01-13	ESRS E4	31.	AR 23 - AR 26	E4-4	Tracking effectiveness of policies and actions through targets [see ESRS 2 MDR-T ]	MDR-T				2 years
E4-3_16	ESRS E4	AR 20. (f)		E4-3	Additional information about project, its sponsors and other participants (biodiversity and ecosystems)	narrative		V		2 years
E4-3_15	ESRS E4	AR 20. (e)		E4-3	Key action plan is part of wider action plan (collective action), of which undertaking is member (biodiversity and ecosystems)	semi-narrative		V		2 years
E4-3_14	ESRS E4	AR 20. (e)		E4-3	Key action plan is carried out only by undertaking (individual action) using its resources (biodiversity and ecosystems)	semi-narrative		V		2 years
E4-3_13	ESRS E4	AR 20. (d)		E4-3	Explanation of whether the key action is intended to be a one-time initiative or systematic practice	narrative		V		2 years
E4-3_12	ESRS E4	AR 20. (c)		E4-3	Description of whether key action may induce significant negative sustainability impacts (biodiversity and ecosystems)	narrative		V		2 years
E4-3_11	ESRS E4	AR 20. (b)		E4-3	Explanation of need for appropriate consultations and need to respect decisions of affected communities	narrative	Conditional	V		2 years
E4-3_10	ESRS E4	AR 20. (a)		E4-3	Disclosure of key stakeholders involved and how they are involved, key stakeholders negatively or positively impacted by action and how they are impacted	narrative		V		2 years
E4-3_09	ESRS E4	28. (c)	AR 21	E4-3	Description of whether and how local and indigenous knowledge and nature-based solutions have been incorporated into biodiversity and ecosystems-related action	narrative				2 years
E4-3_08	ESRS E4	28. (b) iii.		E4-3	Description of biodiversity offsets	narrative	Conditional			2 years
E4-3_07	ESRS E4	AR 18. (c)		E4-3	Explanation of rekationship of significant Capex and Opex required to impelement actions taken or planned to Capex plan required under Commission Delegated Regulation (EU) 2021/2178	narrative	Conditional	V		2 years
E4-3_06	ESRS E4	AR 18. (b)		E4-3	Explanation of rekationship of significant Capex and Opex required to impelement actions taken or planned to key performance indicators required under Commission Delegated Regulation (EU) 2021/2178	narrative	Conditional	V		2 years
E4-3_05	ESRS E4	AR 18. (a)		E4-3	Explanation of rekationship of significant Capex and Opex required to impelement actions taken or planned to relevant line items or notes in the financial statements	narrative	Conditional	V		2 years
E4-3_04	ESRS E4	28. (b) ii.	AR 18	E4-3	Financing effects (direct and indirect costs) of biodiversity offsets	Monetary	Conditional			2 years
E4-3_03	ESRS E4	28. (b) i.		E4-3	Disclosure of aim of biodiversity offset and key performance indicators used	narrative	Conditional			2 years
E4-3_02	ESRS E4	28. (b)		E4-3	Biodiversity offsets were used in action plan	semi-narrative				2 years
E4-3_01	ESRS E4	28. (a)	AR 19	E4-3	Disclosure on how the mitigation hierarchy has been applied with regard to biodiversity and ecosystem actions	narrative		V		2 years
E4.MDR-A_01-12	ESRS E4	27.		E4-3	Actions and resources in relation to biodiversity and ecosystems [see ESRS 2 - MDR-A]	MDR-A				2 years
E4-2_20	ESRS E4	24. (d)		E4-2	Policies to address deforestation have been adopted	semi-narrative			SFDR	2 years
E4-2_19	ESRS E4	24. (c)		E4-2	Sustainable oceans or seas practices or policies have been adopted	semi-narrative			SFDR	2 years
E4-2_18	ESRS E4	24. (b)		E4-2	Sustainable land or agriculture practices or policies have been adopted	semi-narrative			SFDR	2 years
E4-2_17	ESRS E4	24. (a)		E4-2	Biodiversity and ecosystem protection policy covering operational sites owned, leased, managed in or near protected area or biodiversity-sensitive area outside protected areas has been adopted	semi-narrative				2 years
E4-2_16	ESRS E4	AR 17. (e)		E4-2	Third-party standard of conduct used in policy conforms to ISEAL Code of Good Practice	semi-narrative		V		2 years
E4-2_15	ESRS E4	AR 17. (d)		E4-2	Third-party standard of conduct used in policy is verifiable through independent certifying or verifying bodies, which have defined and rigorous assessment procedures that avoid conflicts of interest and are compliant with ISO guidance on accreditation and verification procedures or Article 5(2) of Regulation (EC) No 765/2008	semi-narrative		V		2 years
E4-2_14	ESRS E4	AR 17. (c)		E4-2	Third-party standard of conduct used in policy encourages step-wise approach and continuous improvement in standard and its application of better management practices and requires establishment of meaningful targets and specific milestones to indicate progress against principles and criteria over time	semi-narrative		V		2 years
E4-2_13	ESRS E4	AR 17. (b)		E4-2	Third-party standard of conduct used in policy is developed or maintained through process of ongoing consultation with relevant stakeholders with balanced input from all relevant stakeholder groups with no group holding undue authority or veto power over content	semi-narrative		V		2 years
E4-2_12	ESRS E4	AR 17. (a)		E4-2	Third-party standard of conduct used in policy is objective and achievable based on scientific approach to identifying issues and realistic in assessing how these issues can be addressed under variety of practical circumstances	semi-narrative		V		2 years
E4-2_11	ESRS E4	AR 16.		E4-2	Disclosure of how the policy enables to a), b), c) and d)	narrative		V		2 years
E4-2_10	ESRS E4	AR 12. (c)		E4-2	Disclosure of how policy addresses raw materials originating from ecosystems that have been managed to maintain or enhance conditions for biodiversity, as demonstrated by regular monitoring and reporting of biodiversity status and gains or losses	narrative		V		2 years
E4-2_09	ESRS E4	AR 12. (b)		E4-2	Disclosure of how policy refers to recognised standards or third-party certifications overseen by regulators	narrative		V		2 years
E4-2_08	ESRS E4	AR 12. (a)		E4-2	Disclosure of how policy refers to policies limiting procurement from suppliers that cannot demonstrate that they are not contributing to significant conversion of protected areas or key biodiversity areas	narrative		V		2 years
E4-2_07	ESRS E4	AR 12.		E4-2	Disclosure of how policy refers to production, sourcing or consumption of raw materials	narrative		V		2 years
E4-2_06	ESRS E4	23. (f)	AR 14 - AR 15	E4-2	Explanation of whether and how biodiversity and ecosystems-related policy addresses social consequences of biodiversity and ecosystems-related impacts	narrative				2 years
E4-2_05	ESRS E4	23. (e)		E4-2	Explanation of whether and how biodiversity and ecosystems-related policy addresses production, sourcing or consumption from ecosystems that are managed to maintain or enhance conditions for biodiversity	narrative				2 years
E4-2_04	ESRS E4	23. (d)		E4-2	Explanation of whether and how biodiversity and ecosystems-related policy supports traceability of products, components and raw materials with significant actual or potential impacts on biodiversity and ecosystems along value chain	narrative				2 years
E4-2_03	ESRS E4	23. (c)		E4-2	Explanation of whether and how biodiversity and ecosystems-related policy relates to material dependencies and material physical and transition risks and opportunities	narrative				2 years
E4-2_02	ESRS E4	23. (b)		E4-2	Explanation of whether and how biodiversity and ecosystems-related policy relates to material biodiversity and ecosystems-related impacts	narrative				2 years
E4-2_01	ESRS E4	23. (a)		E4-2	Disclosure on whether and how biodiversity and ecosystems-related policies relate to matters reported in E4 AR4	narrative				2 years
E4.MDR-P_01-06	ESRS E4	22.	AR 11	E4-2	Policies to manage material impacts, risks, dependencies and opportunities related to biodiversity and ecosystems [see ESRS 2 - MDR-P]	MDR-P				2 years
E4-1_18	ESRS E4	AR 1. (k)		E4-1	Indication of current challenges and limitations to draft plan in relation to areas of significant impact and actions company is taking to address them (biodiversity and ecosystems)	narrative		V		2 years
E4-1_17	ESRS E4	AR 1. (j)		E4-1	Administrative, management and supervisory bodies have approved transition plan	narrative		V		2 years
E4-1_16	ESRS E4	AR 1. (i)		E4-1	Indication of metrics and related tools used to measure progress that are integrated in measurement approach (biodiversity and ecosystems)	narrative		V		2 years
E4-1_15	ESRS E4	AR 1. (h)		E4-1	Information about how process of implementing and updating transition plan is managed	narrative		V		2 years
E4-1_14	ESRS E4	AR 1. (g)		E4-1	Biodiversity offsets are part of transition plan	narrative		V		2 years
E4-1_13	ESRS E4	AR 1. (f)		E4-1	Disclosure of objectives or plans for aligning economic activities (revenues, CapEx)	narrative		V		2 years
E4-1_12	ESRS E4	AR 1. (e)		E4-1	Explanation and quantification of investments and funding supporting the implementation of its transition plan	narrative		V		2 years
E4-1_11	ESRS E4	AR 1. (d)		E4-1	Disclosure of contribution to impact drivers and possible mitigation actions following mitigation hierarchy and main path-dependencies and locked-in assets and resources that are associated with biodiversity and ecosystems change	narrative		V		2 years
E4-1_10	ESRS E4	AR 1. (c)		E4-1	Explanation of how b strategy interacts with transition plan	narrative		V		2 years
E4-1_09	ESRS E4	AR 1. (b)		E4-1	Include information about its own operations and explain how it is responding to material impacts in its related value chain	narrative		V		2 years
E4-1_08	ESRS E4	AR 1. (a)		E4-1	Explanation of how strategy and business model will be adjusted to improve and, ultimately, achieve alignment with relevant local, national and global public policy goals	narrative		V		2 years
E4-1_07	ESRS E4	15.	AR 1 - AR 3	E4-1	Disclosure of transition plan to improve and achieve alignment of its business model and strategy	narrative		V		2 years
E4-1_06	ESRS E4	13. (f)	AR 1 - AR 3	E4-1	Disclosure of involvement of stakeholders (biodiversity and ecosystems)	narrative				2 years
E4-1_05	ESRS E4	13. (e)	AR 1 - AR 3	E4-1	Disclosure of results of resilience analysis (biodiversity and ecosystems)	narrative				2 years
E4-1_04	ESRS E4	13. (d)	AR 1 - AR 3	E4-1	Disclosure of time horizons used for analysis (biodiversity and ecosystems)	narrative				2 years
E4-1_03	ESRS E4	13. (c)	AR 1 - AR 3	E4-1	Disclosure of key assumptions made (biodiversity and ecosystems)	narrative				2 years
E4-1_02	ESRS E4	13. (b)	AR 1 - AR 3	E4-1	Disclosure of scope of resilience analysis along own operations and related upstream and downstream value chain	narrative				2 years
E4-1_01	ESRS E4	13. (a)	AR 1 - AR 3	E4-1	Disclosure of resilience of current business model(s) and strategy to biodiversity and ecosystems-related physical, transition and systemic risks and opportunities	narrative				2 years
E4.IRO-1_16	ESRS E4	19. (b)		IRO-1	It has been concluded that it is necessary to implement biodiversity mitigation measures	semi-narrative				2 years
E4.IRO-1_15	ESRS E4	19. (a)	AR 7 d	IRO-1	Activities related to sites located in or near biodiversity-sensitive areas negatively affect these areas by leading to deterioration of natural habitats and habitats of species and to disturbance of species for which protected area has been designated	semi-narrative				2 years
E4.IRO-1_14	ESRS E4	19. (a)	AR 7 d	IRO-1	Undertaking has sites located in or near biodiversity-sensitive areas	semi-narrative				2 years
E4.IRO-1_13	ESRS E4	18. (c)		IRO-1	Scenarios are informed by expectations in authoritative intergovernmental instruments and by scientific consensus	semi-narrative	Conditional	V		2 years
E4.IRO-1_12	ESRS E4	18. (b)		IRO-1	Disclosure of how considered scenarios are updated according to evolving conditions and emerging trends	narrative	Conditional	V		2 years
E4.IRO-1_11	ESRS E4	18. (a)		IRO-1	Disclosure of why considered scenarios were taken into consideration	narrative	Conditional	V		2 years
E4.IRO-1_10	ESRS E4	18.		IRO-1	Disclosure of whether and how tthe business model(s) has been verified using range of biodiversity and ecosystems scenarios, or other scenarios with modelling of biodiversity and ecosystems related consequences, with different possible pathways	narrative		V		2 years
E4.IRO-1_09	ESRS E4	17. (e) iii.		IRO-1	Disclosure of plans to minimise unavoidable negative impacts and implement mitigation measures that aim to maintain value and functionality of priority services	narrative		V		2 years
E4.IRO-1_08	ESRS E4	17. (e) iii.		IRO-1	Disclosure of whether and how negative impacts on priority ecosystem services of relevance to affected communities may be avoided	narrative				2 years
E4.IRO-1_07	ESRS E4	17. (e) ii.		IRO-1	Disclosure of whether and how communities were involved in materiality assessment	narrative				2 years
E4.IRO-1_06	ESRS E4	17. (e) i.		IRO-1	Disclosure of whether and how specific sites, raw materials production or sourcing with negative or potential negative impacts on affected communities	narrative				2 years
E4.IRO-1_05	ESRS E4	17. (e)		IRO-1	Disclosure of whether and how consultations with affected communities on sustainability assessments of shared biological resources and ecosystems have been conducted	narrative				2 years
E4.IRO-1_04	ESRS E4	17. (d)	AR 9	IRO-1	Disclosure of whether and how systemic risks have been considered (biodiversity and ecosystems)	narrative				2 years
E4.IRO-1_03	ESRS E4	17. (c)	AR 9	IRO-1	Disclosure of whether and how transition and physical risks and opportunities related to biodiversity and ecosystems have been identified and assessed	narrative				2 years
E4.IRO-1_02	ESRS E4	17. (b)	AR 8	IRO-1	Disclosure of whether and how dependencies on biodiversity and ecosystems and their services have been identified and assessed at own site locations and in value chain	narrative				2 years
E4.IRO-1_01	ESRS E4	17. (a)	AR 4 - AR 9	IRO-1	Disclosure of whether and how actual and potential impacts on biodiversity and ecosystems at own site locations and in value chain have been identified and assessed	narrative				2 years
E4.SBM-3_06	ESRS E4	16. (c)		SBM-3	Own operations affect threatened species	semi-narrative			SFDR	2 years
E4.SBM-3_05	ESRS E4	16. (b)		SBM-3	Material negative impacts with regards to land degradation, desertification or soil sealing have been identified	semi-narrative			SFDR	2 years
E4.SBM-3_04	ESRS E4	16. (a) iii.		SBM-3	Disclosure of biodiversity-sensitive areas impacted	narrative				2 years
E4.SBM-3_03	ESRS E4	16. (a) ii.		SBM-3	Disclosure of list of material sites in own operations based on results of identification and assessment of actual and potential impacts on biodiversity and ecosystems	narrative				2 years
E4.SBM-3_02	ESRS E4	16. (a) i.		SBM-3	Disclosure of activities negatively affecting biodiversity sensitive areeas	narrative			SFDR	2 years
E4.SBM-3_01	ESRS E4	16. (a)		SBM-3	List of material sites in own operation	narrative				2 years