انتقل إلى جوهر الإفصاح
RK
راجعه
Dr Ross KurinkoLinkedIn
Strategic ESG Advisor · IFRS S1 & S2 / GRI / ESRS expert
GRI Certified Global Trainer · PhD, University of Cambridge · ESG-AI expert
15+ years on FTSE 100 & Fortune Global 500 disclosures
Canary Wharf, London
مواد تعليمية من LRA · لم تصدرها أو تعتمدها European Commission
مجانًا · لأعضاء المجتمع
✓ مساعد LRA الذكي · بإشراف بشري
افتح المصدر الرسمي ←
Explore the ESRS / CSRD course →
ESRS E4: Biodiversity and Ecosystems·Disclosure Requirement E4-4
Targets related to biodiversity and ecosystems
إرشادات عملية لإعداد هذا الإفصاح. استخدم هذه البطاقة لتحديد المعلومات المطلوب إعدادها والتحقق من الادعاءات وتنظيم الأدلة الداعمة. وللاطلاع على المتطلبات الدقيقة، ارجع دائمًا إلى المصدر الرسمي لـ European Commission.
بطاقة النشر
آخر مراجعة في 2026-07-24
راجعه
Dr Ross KurinkoLinkedIn
Strategic ESG Advisor · IFRS S1 & S2 / GRI / ESRS expert
GRI Certified Global Trainer · PhD, University of Cambridge · ESG-AI expert
15+ years on FTSE 100 & Fortune Global 500 disclosures
Canary Wharf, London
مواد تعليمية من LRA · لم تصدرها أو تعتمدها European Commission
المعيار
ESRS E4: Biodiversity and Ecosystems
Disclosure Requirement E4-4 · 2026-5010-final
آخر مراجعة
2026-07-24
مواد تعليمية من LRA · لم تصدرها أو تعتمدها European Commission
لإعداد هذا الإفصاح
جوهر الإفصاح
E4-4 reports measurable, time-bound and outcome-oriented targets related to material biodiversity and ecosystems impacts, risks or opportunities using GDR-T.
Each target remains linked to policy objectives and actions and includes its value or qualitative level, scope, period, methodology and performance. Baselines and milestones are reported where defined or set.
Where biodiversity offsets form part of a target, the disclosure explains their role and relevant conditions. Offset information is not required for targets that do not use offsets.
تدعم هذه المواد التعليمية من LRA إعداد الإفصاح. وللاطلاع على المتطلبات الدقيقة، ارجع دائمًا إلى المصدر الرسمي لـ European Commission.
قبل أن تبدأ
قبل أن تبدأ
قائمة تحقق موجزة قبل إعداد هذا الإفصاح — ضع علامة أمام كل بند بمجرد الانتهاء منه.
الإعداد
المعلومات الأساسية المطلوب إعدادها
| حقل الإعداد | ما يجب تسجيله | إشارة إلى الدليل | الجهة المسؤولة |
|---|---|---|---|
| Material impacts, risks and opportunities | Identify the material impacts, risks or opportunities to which each target relates. | Dated source records, governance papers and approval evidence supporting material impacts, risks and opportunities. | Sustainability reporting |
| Relationship to policies and actions | Describe the target's relationship to policy objectives and actions. | Dated source records, governance papers and approval evidence supporting relationship to policies and actions. | Sustainability reporting |
| Target value or level | State the defined quantitative target value or qualitative target level, whether it is absolute or relative where relevant, and the unit of measurement. | Dated source records, governance papers and approval evidence supporting target value or level. | Sustainability reporting |
| Target scope | Describe scope across own operations, upstream and downstream value chain and geographical boundaries. | Dated source records, governance papers and approval evidence supporting target scope. | Sustainability reporting |
| Target period and milestones | State the target period and any milestones or interim targets that have been set. | Dated source records, governance papers and approval evidence supporting target period and milestones. | Sustainability reporting |
| Baseline | If the undertaking defined a baseline, state its value or level and base year. | Dated source records, governance papers and approval evidence supporting baseline. | Sustainability reporting |
| Methodologies and assumptions | Describe methodologies and significant assumptions used to define the target. | Dated source records, governance papers and approval evidence supporting methodologies and assumptions. | Sustainability reporting |
| Stakeholder involvement | Describe how stakeholders were involved in setting the target where applicable. | Dated source records, governance papers and approval evidence supporting stakeholder involvement. | Sustainability reporting |
| Performance and revisions | Report performance against the target and explain revisions to targets, methodologies or assumptions. | Dated source records, governance papers and approval evidence supporting performance and revisions. | Sustainability reporting |
| Offsets in targets | Where a target relies on biodiversity offsets, explain their role, scope and relevant conditions. | Dated source records, governance papers and approval evidence supporting offsets in targets. | Environment / Sustainability reporting |
＋ إظهار العناصر الفرعية لـ E4-4 (قائمة عمل LRA)
Identify the material impacts, risks or opportunities to which each target relates.
Describe the target's relationship to policy objectives and actions.
State the defined quantitative target value or qualitative target level, whether it is absolute or relative where relevant, and the unit of measurement.
Describe scope across own operations, upstream and downstream value chain and geographical boundaries.
State the target period and any milestones or interim targets that have been set.
If the undertaking defined a baseline, state its value or level and base year.
Describe methodologies and significant assumptions used to define the target.
Describe how stakeholders were involved in setting the target where applicable.
Report performance against the target and explain revisions to targets, methodologies or assumptions.
Where a target relies on biodiversity offsets, explain their role, scope and relevant conditions.
كيفية إعداده
Use the complete GDR-T scope and link each target to specific material biodiversity and ecosystems IROs.
Collect and reconcile the records for: Material impacts, risks and opportunities; Relationship to policies and actions; Target value or level; Target scope; Target period and milestones; Baseline; Methodologies and assumptions; Stakeholder involvement; Performance and revisions; Offsets in targets.
Baseline, milestones and offset information apply only where defined, set or used.
Draft the response using the defined terms shown in the disclosure focus; do not substitute broader internal labels.
Review the final wording against every requirement and the supporting governance or data records before sign-off.
اطلب البيانات
Request the disclosure evidence
حوّل الإفصاح إلى سؤال عمل داخلي، ثم كيّفه بما يتوافق مع مصطلحات مؤسستك.
Provide the target register, material-IRO and policy/action links, values or levels, scope, periods, baselines, methodologies, stakeholder involvement, progress and offset evidence where applicable.
Use the organisation's own role and document names, but preserve the defined ESRS terms and the scope described above.
طلب أفضل
Provide the target register, material-IRO and policy/action links, values or levels, scope, periods, baselines, methodologies, stakeholder involvement, progress and offset evidence where applicable.
صُغ إفصاحك
ملاحظات تحوّل البيانات إلى إفصاح
نماذج تدريبية من LRA — كيّفها بما يناسب مؤسستك وتحقّق من المصدر الرسمي قبل الاعتماد.
ملاحظة منهجية
Distinguish direct GDR-T requirements, biodiversity-specific explanations and optional preparation controls.
ملاحظة سياقية
If no measurable target exists, disclose the applicable absence and tracking information required by ESRS 2.
مركز التنزيلات
أدوات ونماذج الإعداد
أدوات إعداد احترافية لـ E4-4 — مجانًا مع عضوية LRA Community. سجّل مرة واحدة (مجانًا) لتُفتح جميع التنزيلات، إلى جانب مكتبة الإفصاحات والنماذج ومساعد LRA الذكي.
01XLSملف عمل الإعداد والتحققنقاط البيانات والمخاطر والأدلة الواجب فحصها والجهة المسؤولة وحزمة الأدلة.احصل عليه مجانًا ↧
02XLSحزمة طلب البياناتبريد الطلب ونموذج الرسالة وحقول الرد وهيكل الاعتماد.احصل عليه مجانًا ↧
03PDFبطاقة المكتبةملخص من صفحة واحدة قابل للطباعة لبطاقة الإفصاح هذه.احصل عليه مجانًا ↧
الجاهزية للتحقق
لكل ادعاء، تحقّق من الأدلة
| الادعاء | المخاطر | الأدلة الواجب فحصها |
|---|---|---|
| Material impacts, risks and opportunities is reported accurately and completely. | The response omits, misclassifies or overstates material impacts, risks and opportunities. | Dated source records, governance papers and approval evidence supporting material impacts, risks and opportunities. |
| Relationship to policies and actions is reported accurately and completely. | The response omits, misclassifies or overstates relationship to policies and actions. | Dated source records, governance papers and approval evidence supporting relationship to policies and actions. |
| Target value or level is reported accurately and completely. | The response omits, misclassifies or overstates target value or level. | Dated source records, governance papers and approval evidence supporting target value or level. |
| Target scope is reported accurately and completely. | The response omits, misclassifies or overstates target scope. | Dated source records, governance papers and approval evidence supporting target scope. |
| Target period and milestones is reported accurately and completely. | The response omits, misclassifies or overstates target period and milestones. | Dated source records, governance papers and approval evidence supporting target period and milestones. |
| Baseline is reported accurately and completely. | The response omits, misclassifies or overstates baseline. | Dated source records, governance papers and approval evidence supporting baseline. |
| Methodologies and assumptions is reported accurately and completely. | The response omits, misclassifies or overstates methodologies and assumptions. | Dated source records, governance papers and approval evidence supporting methodologies and assumptions. |
| Stakeholder involvement is reported accurately and completely. | The response omits, misclassifies or overstates stakeholder involvement. | Dated source records, governance papers and approval evidence supporting stakeholder involvement. |
| Performance and revisions is reported accurately and completely. | The response omits, misclassifies or overstates performance and revisions. | Dated source records, governance papers and approval evidence supporting performance and revisions. |
| Offsets in targets is reported accurately and completely. | The response omits, misclassifies or overstates offsets in targets. | Dated source records, governance papers and approval evidence supporting offsets in targets. |
حزمة الأدلة المطلوب إعدادها
الثغرات الشائعة في التقارير
Using only Targets as the title.
Presenting six fields as the full checklist.
Omitting material-IRO and policy/action links.
Treating baseline as unconditional.
Requiring offset fields for targets without offsets.
اسأل مساعد Study Studio الذكي عن هذا الإفصاح
احصل على إجابات عملية تناسب سياق تقاريرك. أول إجابتين مجانيتان — انضم إلى LRA Community مجانًا للمتابعة بلا حدود.
جرّب
كيف أُعِدّ E4-4؟
ما البيانات التي يلزم جمعها؟
ما الأخطاء التي ينبغي تجنبها؟
إجابتان مجانيتان
مراجع الإطار
متطلبات ESRS ذات الصلة والإفصاحات المرتبطة
المراجع المتاحة للإطار والإفصاحات القريبة ذات الصلة بإعداد هذا المتطلب.
ESRS
E4-4
ضمن ESRS E4: Biodiversity and Ecosystems
ذات صلة واستكشاف
Biodiversity Transition Plan → بطاقةPolicies → بطاقةActions & Resources → بطاقةMetrics (Biodiversity change) → بطاقة
تصفّح جميع الإفصاحات ←
المزيد في ESRS E4 ← تصفّح الفهرس الكامل ← الصفحة الرئيسية لمكتبة الإفصاحات ← ابحث في جميع الإفصاحات ←
تعمّق أكثر · E4-4
تعلّم إعداد هذا الإفصاح من البداية إلى النهاية
This guide covers one Disclosure Requirement. The ESRS / CSRD Reporting course walks the full European workflow — double materiality, datapoints, evidence and assurance — with exercises on your own data.
Available as Guided Flex, Live Cohort, 1:1 Expert Mentorship or Corporate Programme.
كيف بُنيت هذه المكتبة
312 تقريرًا منشورًا مفهرسًا
63171 صفحة باستشهادات على مستوى الصفحة
272 بطاقة إفصاح من إعداد ممارسين
/ar/knowledge-hub/disclosure-cards/esrs-e4-4/
مجانًا · LRA Community
احصل على أدوات E4-4 — مجانًا
أدوات الإعداد مجانية لأعضاء LRA Community وللطلاب. سجّل مرة واحدة (مجانًا) ويبدأ تنزيلك على الفور — إلى جانب مكتبة الإفصاحات والنماذج ومساعد LRA الذكي.
✓
تم — يبدأ تنزيلك الآن
يجري تنزيل ملفك الآن. كما أصبح حسابك في المجتمع (Cabinet) جاهزًا — مع مكتبة الإفصاحات والنماذج ومساعد LRA الذكي.
افتح حسابك ←