Questions & Answers
Is it mandatory to report this metric (ESRS E4 paragraph 35) if analyses show that there are no negative impacts on any areas at sites located in or near the biodiversity-sensitive areas? Follow-up question: is it required to report the metric if there is (also) no materiality for the sustainability topic of biodiversity for the own operations?
- Impacts on biodiversity
- biodiversity-sensitive areas
Background
ESRS E4-5 paragraph 19 states: ‘The undertaking shall specifically disclose:
(a) whether or not it has sites located in or near biodiversity-sensitive areas and whether activities related to these sites negatively affect these areas by leading to the deterioration of natural habitats and the habitats of species and to the disturbance of the species for which a protected area has been designated; …’.
ESRS E4-5 paragraph 35 states: ‘If the undertaking identified sites located in or near biodiversity-sensitive areas that it is negatively affecting (see paragraph 19(a)), the undertaking shall disclose the number and area (in hectares) of sites owned, leased or managed in or near these protected areas or key biodiversity areas.’
ESRS 1 paragraph 29 states: ‘Irrespective of the outcome of its materiality assessment, the undertaking shall always disclose the information required by: ESRS 2 General Disclosures (i.e. all the Disclosure Requirements and datapoints specified in ESRS 2) and the Disclosure Requirements (including their datapoints) in topical ESRS related to the Disclosure Requirement IRO-1 Description of the process to identify and assess material impacts, risks and opportunities, as listed in ESRS 2 Appendix C Disclosure/Application Requirements in topical ESRS that are applicable jointly with ESRS 2 General Disclosures.’
Answer
No, if the undertaking concludes that it is not negatively affecting biodiversity-sensitive areas in or near sites that it owns, leases or manages, it shall not disclose the number and area of those sites (in relation to ESRS E4 paragraph 35).
The undertaking, however, must always disclose whether it has sites located in or near biodiversity-sensitive areas and whether activities related to these sites negatively affect these areas under ESRS E4 paragraph 19 (a). This disclosure is related to ESRS 2 IRO-1 and, therefore, this information needs to be disclosed irrespective of the outcome of the undertaking’s materiality assessment considering relevance of information (see ESRS 1 paragraphs 29 and 31).
Relations
Paragraph | Content |
|---|---|
If the undertaking identified sites located in or near biodiversity-sensitive areas that it is negatively affecting (see paragraph 19(a)), the undertaking shall disclose the number and area (in hectares) of sites owned, leased or managed in or near these protected areas or key biodiversity areas. | |
If the undertaking identified sites located in or near biodiversity-sensitive areas that it is negatively affecting (see paragraph 19(a)), the undertaking shall disclose the number and area (in hectares) of sites owned, leased or managed in or near these protected areas or key biodiversity areas. | |
If the undertaking identified sites located in or near biodiversity-sensitive areas that it is negatively affecting (see paragraph 19(a)), the undertaking shall disclose the number and area (in hectares) of sites owned, leased or managed in or near these protected areas or key biodiversity areas. |