Questions & Answers

Question-ID: 1172

Release Date: Oct 31, 2024


Questions & Answers

Concerning the sites located in or near biodiversity-sensitive areas that the undertaking is negatively affecting, the undertaking has to disclose the number of sites and their area. Does the undertaking have to disclose the total area of the site or just the area inside or near the biodiversity-sensitive area?

Key Terms
  • Biodiversity-sensitive areas
  • area of site

Background

ESRS E4 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 E4 paragraph 19(a) 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 …’.

Answer

The undertaking is required to disclose the total area (in hectares) of a site owned, leased or managed in or near protected areas or key biodiversity areas if it has activities related to these sites that are negatively affecting a biodiversity-sensitive area. The disclosure refers to the total area of the site, not just the portion that may fall within or be adjacent to the biodiversity-sensitive area.

Information on the total size of a site can be relevant to assess the undertaking’s actual and potential impacts, as activities carried out in the site beyond the immediately adjacent or overlapping portions of a site can still affect biodiversity-sensitive areas nearby.

What to consider as ‘near’ depends on the type of impact that the company has on the biodiversity-sensitive area. It could, for example, depend on the type and amount of pollutant emitted by the undertaking and whether it is transported by water flows (e.g. rivers), ground water or air currents, potentially impacting aquatic and terrestrial ecosystems kilometres away from the pollution source.

If the impact is directly related to land-use or land-use change, an understanding of the portion of the site overlapping or adjacent to the biodiversity-sensitive area will better inform the assessment of the impact of the undertaking on the biodiversity-sensitive site.

However, if the impacts are related to the integrity/fragmentation of habitats or the structural connectivity of ecosystems that affect the movement of species between different areas, then land-use or land-use change may be relevant to characterise even if not adjacent or overlapping with the biodiversity-sensitive area. For example, the enlargement of a production site or land-use change for agriculture between two biodiversity-sensitive areas may affect the connectivity between the populations of a species and have a significant effect on their overall viability on both biodiversity-sensitive areas. In this case, the undertaking’s site is not overlapping with or adjacent to any biodiversity-sensitive area, but the undertaking will define as ‘near’ the two biodiversity-sensitive sites based on its assessment of its actual or potential material impacts.

Characteristics like magnitude (e.g. amount of contaminant, noise intensity), spatial extent (e.g. area of land contaminated, area of land converted to agriculture, size of habitat fragmentation) and temporal extent (e.g. duration of persistence of contaminant, duration of habitat modification) determine how impacts affect ecosystems and biodiversity and at what distance and therefore help identify whether the undertaking’s site is located ‘near’ a biodiversity-sensitive area.


Relations

Paragraph
Content
2023 ESRSESRS E4 - BIODIVERSITY AND ECOSYSTEMS...Metrics and targets35.

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.

2023 ESRSESRS E4 - BIODIVERSITY AND ECOSYSTEMS...Disclosure Requirement E4-5 – Impact metrics related to biodiversity and ecosystems change35.

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.

2023 ESRSESRS E4 - BIODIVERSITY AND ECOSYSTEMS...Metrics and targets35.

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.