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ESRS E4: Biodiversity and Ecosystems · 2026-5010-final
Disclosure Requirement E4-5

Metrics (Biodiversity change)

Practical guidance for preparing this disclosure. Use this card to identify datapoints, verify claims and organise supporting evidence. For exact requirements, always refer to the official EFRAG source.

Dr Ross Kurinko, Sustainability Reporting Trainer
Reviewed by Dr Ross Kurinko · Sustainability Reporting Trainer LRA educational guidance · Not issued or endorsed by EFRAG
To prepare this disclosure
Disclosure focus

This disclosure asks an organisation to report the metrics it uses to show how its activities are affecting biodiversity over time. In practice, that means explaining the measures it tracks, the period covered, and the main changes observed, so readers can understand whether biodiversity conditions are improving, worsening, or staying broadly stable as a result of the organisation’s actions and impacts.

The practical focus is on whether the reporting covers the organisation’s full footprint or only selected locations, such as flagship sites or areas with the most significant impacts. It should be clear how representative the metrics are, what parts of the business they include, and where there are gaps or limitations in coverage, so users can judge the reliability and scope of the information.

This LRA educational guidance supports disclosure preparation. For the exact requirements, always refer to the official EFRAG source.

Before you start

A quick mental checklist before you prepare this disclosure — tick each as you settle it.

Preparation

Key datapoints to prepare

Datapoint What to capture Evidence hint Owner
Affected sites List the sites, facilities or other locations that are affected by the matter being reported. Site register, incident log, project map or operations records showing the affected locations. Operations / site management
Location details Capture the geographic places linked to the matter, using the level of detail your reporting process requires. GIS records, address lists, permits or location schedules used by operations or environment teams. Operations / environment
Area name Record the name of the specific area being referred to. Protected-area register, site map, land title or internal area schedule. Environment / land management
Area classification State what kind of area it is, such as a protected area or other recognised conservation designation. Designation documents, conservation maps, legal notices or biodiversity registers. Environment / biodiversity
Relevant activities Describe the activities taking place in or near the area that are relevant to the disclosure. Project plans, operational logs, work orders or activity registers. Operations / project management
Impact type Identify the kind of effect the activities have on the area or feature being reported. Impact assessment, environmental review, monitoring notes or incident records. Environment / sustainability
Impact measures Capture the measures or indicators used to describe the impact, including the values and units where relevant. Monitoring reports, KPI dashboards, field surveys or assessment outputs. Environment / sustainability analytics
Ecosystem status Record the condition of the ecosystem being described, using the assessment basis applied by the business. Ecological surveys, habitat assessments, monitoring reports or consultant studies. Environment / ecology
Species measures Capture the indicators used for species, such as presence, abundance, trend or other tracked measures. Species surveys, monitoring datasets, biodiversity studies or field observation logs. Environment / ecology
Change drivers Describe the main factors driving change in the relevant natural system. Impact assessments, ecological studies, monitoring commentary or expert reports. Environment / sustainability
Species condition Capture the current state of the species being discussed, including any status or trend information used internally. Species monitoring reports, conservation assessments or biodiversity databases. Environment / ecology
Habitat change Record how the extent or condition of the habitat or ecosystem has changed over the period being reported. Habitat maps, remote sensing outputs, ecological surveys or change logs. Environment / ecology
Nature services Describe the ecosystem services or benefits being considered and how they are affected. Ecosystem service assessment, natural capital study or environmental valuation report. Environment / sustainability
Primary data flag Confirm whether the disclosure is based on direct field or source data rather than only secondary information. Data collection logs, survey records, monitoring files or methodology notes. Environment / data governance
Remote imagery use State whether satellite, aerial or other remote imagery was used in preparing the disclosure, and note the form of use if needed. Methodology note, GIS workflow, imagery analysis output or vendor report. GIS / environment analytics
Reference point Capture the starting point used for comparison in the analysis, including the date or period and the basis for that starting point. Baseline study, historical survey, prior-year report or methodology document. Environment / analytics
Monitoring cadence Record how often the relevant monitoring is carried out or reviewed. Monitoring plan, survey schedule, compliance calendar or field programme. Environment / monitoring
Trend series Capture the sequence of observations over time that supports the disclosure. Time-series dataset, monitoring archive, dashboard export or survey history. Environment / analytics
Reporting level State the level at which the information is combined for reporting, such as site, business unit or group level. Reporting pack, consolidation rules, data model or management reporting instructions. Reporting / finance systems
Grouping rule Explain how items are grouped together for the disclosure and what rule is used to combine them. Methodology note, consolidation workbook, taxonomy mapping or reporting instructions. Reporting / data governance
Land damage flag Confirm whether land degradation is present for the area or activity being reported. Land condition assessment, field survey, remediation report or environmental review. Environment / land management
Threatened species flag Confirm whether threatened species are present or affected in the area or activity being reported. Species survey, conservation register, ecological assessment or protected-species database. Environment / ecology
＋ Show E4-5 sub-elements (LRA working checklist)

How to prepare it

1Set the reporting boundary first. List the sites or operations that are affected, then note where each one sits geographically. For each location, decide whether it belongs in the disclosure and keep that scope decision consistent across the rest of the data collection.
2Define the place-based categories you will use. Record the area name and the kind of area it is, using a clear business description that distinguishes protected areas, key biodiversity areas, or other relevant area types. Make sure the same naming approach is used throughout the pack.
3Capture what happened at each included site. Describe the activities carried out and the type of impact linked to them, then gather the related impact measures, ecosystem condition information, and species-related indicators needed for the disclosure.
4Build the supporting evidence trail. Confirm whether the figures or narrative rely on primary source data, note any remote-sensing input, and keep the baseline, monitoring interval, and time-series records that show how the information was tracked over time.
5Explain how the information was grouped and summarised. State the level at which you combined the data and the logic used to group items together, so a reviewer can see why the final presentation is at that level rather than another one.
6Check the final pack against the source material before sign-off. Record any exclusions or changes in method, and confirm whether land degradation or threatened species were identified. Then review the completed disclosure against the official source to make sure the wording and content still match the underlying requirement.
Request the data

Request site biodiversity change data from Operations

Translate the disclosure into an internal business question — then adapt it to your organisation's own language.

Which sites or project areas have changed in ways that could affect biodiversity, and what evidence do we have to describe the change, its drivers, and the way it has been tracked?

Use your organisation’s own site, asset, project and environmental monitoring terms first, then map them to the reporting labels. Keep the request in the language your operations, environment or land teams already use, rather than using framework wording.

Weak request

Please provide the ESRS E4:E4-5 biodiversity change metrics, including sites affected, geographic locations, area names, area types, activities, impact types, ecosystem condition, species indicators, drivers of change, primary data, remote sensing, baseline, monitoring frequency, time series, aggregation level, grouping logic, land degradation and threatened species flags.

Why it fails: It uses framework labels as the ask, which can be hard for operational teams to interpret and may not match how the data is stored. It also reads like a checklist of reporting terms rather than a practical request for the records, evidence and source fields the owner can actually pull together.

Better request

Please send the biodiversity change records for [reporting period] for the sites and project areas you manage. For each one, include the site name, location, area class, activity underway, what changed, why it changed, any species or habitat notes, the monitoring source, whether the data came from field work or imagery, the baseline, the monitoring cadence, the dates in the series, and any flags you use for degraded land or threatened species. Attach the supporting files or links and use your team’s own terminology where that is clearer.

Formal email template
Subject: Request for site biodiversity change evidence for [reporting period]

Hi [name/team],

We are preparing the sustainability reporting pack and need your help with the biodiversity change information for [reporting period].

Please send the data and supporting evidence for the sites or project areas in your remit where land, habitat, species or ecosystem conditions have changed, or where monitoring shows a change over time.

For each site or area, please include:
- the site or area name and location
- the type of area it is in your own records
- the activity taking place there
- the type of change or impact observed
- the main driver or cause of the change
- any species, habitat, ecosystem condition or ecosystem service information you hold
- whether the information comes from field data, remote imagery, or another source
- the baseline used, the monitoring frequency, and the time series available
- how the data is grouped or rolled up in your system
- whether the site is associated with land degradation or threatened species flags in your records

Please also attach or link the underlying evidence, such as survey notes, maps, monitoring outputs, photos, dashboards, or assessment files.

If any of the terms above are not used in your team, please reply using your own terminology and we will map it during reporting. Please check the official source before sign-off.

Thanks,
[preparer name]
Short Teams / Slack version
Hi [name] — could you send the biodiversity change data for [reporting period] for the sites/areas in your remit? Please include the site name, location, area type, activity, observed change, driver, monitoring source, baseline, time series, and any supporting files. Use your team’s own terms if easier — we’ll map them later. Please check the official source before sign-off.
Industry examples
Quarrying / extractives

Context. A quarry team monitors disturbed land, restoration plots and nearby habitats across several operating sites.

Adapted request. Please share the biodiversity change log for [reporting period] for each quarry, restoration area and buffer zone in your area. Include the quarry or plot name, coordinates, land class, current activity, the habitat or species change seen, the likely cause, the survey or drone source, the baseline plot, the monitoring dates, and any notes on restoration progress or degraded land flags.

Example response. A table listing Quarry North, Restoration Plot 4 and Buffer Zone B with coordinates, land class, blasting or backfilling activity, habitat recovery or disturbance notes, cause, survey dates, drone imagery references, baseline year, quarterly monitoring, and links to ecological reports and site maps.

Infrastructure / transport

Context. An asset team manages road corridors, depots and drainage land where vegetation, species and habitat conditions are monitored.

Adapted request. Please provide the biodiversity change records for [reporting period] across the road corridor, depots and drainage land in your patch. For each location, include the asset name, location, land category, maintenance or works activity, the change observed, the driver, any species or habitat indicators, whether the evidence came from field checks or satellite imagery, and the baseline and monitoring dates used.

Example response. A spreadsheet covering Road Section 12, Depot East and Drainage Basin 3 with asset names, location references, verge or drainage land class, mowing or works activity, observed vegetation change, driver, species notes, field inspection dates, satellite references, baseline year, monthly monitoring, and supporting inspection photos.

Draft your disclosure

Notes that turn data into a disclosure

LRA training templates — adapt them to your organisation, and check the official source before sign-off.

Method note

State how the reporter defined the affected locations, the area categories used, the activity and impact groupings, the indicators selected for ecosystems and species, the drivers considered, and whether each figure was built from direct source data or other inputs.

Context note

Explain what the figures say about where the business is affecting nature, which kinds of operations are linked to those effects, and how the condition of habitats, species and ecosystem services is changing in the places covered.

Fluctuation statement

If any measure moves materially, link the change to shifts in the underlying drivers, the mix of activities, the condition of the sites, or differences in the data used, and note whether the movement reflects a real change or a change in coverage or method.

Content index entry
E4-5 Metrics (Biodiversity change) — [location / page] / [notes]
Download Centre

Preparation tools & forms

Professional preparation tools for E4-5 — free with an LRA Community membership. Register once (it's free) and every download unlocks, together with the Disclosure Library, templates and the LRA AI-assistant.

Free · Community members
01XLSPrep & Assurance workbookDatapoints, risks, evidence to check, owner and evidence pack.Get it free ↧ 02XLSData-request packRequest email, message template, response fields and sign-off structure.Get it free ↧ 03PDFLibrary CardPrintable one-page summary of this disclosure card.Get it free ↧
Go deeper · E4-5
Learn to prepare this disclosure end-to-end

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.

Assurance readiness

For each claim, check the evidence

ClaimRiskEvidence to check
We mapped the disclosed sites first, then checked which ones sit in or close to nature-sensitive areas and whether any of those sites are linked to significant adverse effects. We kept the location list at site level where that was needed, and only rolled it up where the detail still preserved the point being made.The assurer will test whether the site list is complete, whether the grouping or summarising of locations hides material detail, and whether the chosen level of aggregation still leaves a fair picture of the relevant sites.Site register; mapping or geolocation files; internal materiality assessment; aggregation logic or reporting memo; review notes showing why any roll-up was used; cross-check between the final table and underlying site list.
For each relevant site, we recorded the type of effect we believed was present, rather than just naming the place. Where a site was included, we linked it to the relevant impact category used in our internal analysis.The assurer will probe whether the impact type has been assigned consistently, whether any site has been left out, and whether the classification matches the underlying facts rather than a convenient label.Impact assessment worksheets; site-by-site classification matrix; supporting environmental studies; management review sign-off; version history showing how the classification was finalised.
We prepared the location disclosure from our own operational footprint, using the sites we control or operate rather than a broader group. Before publication, we checked that the list matched the scope we had set for the reporting boundary.The assurer will check whether the reporting boundary is clear, whether the disclosed locations really belong to the stated operational scope, and whether any relevant sites were omitted or wrongly included.Operational boundary definition; asset or facility register; legal entity and control mapping; consolidation schedule; reconciliation between the reporting population and the disclosed locations.
For the impact metrics, we used the data sources that best fit each measure and noted whether the figure came from site-level records, remote observation, driver-based estimates, or other background nature data. We kept a record of which source supported each metric.The assurer will test whether the source basis is transparent, whether the chosen source is suitable for the metric, and whether the same method was applied consistently across the set.Data-source log; metric methodology note; source hierarchy or selection criteria; extracts from primary records; remote-sensing outputs; secondary datasets; reconciliation between source files and reported figures.
Where a site was especially sensitive, we gave priority to direct site data or remote observation for the condition of nature, rather than relying only on higher-level estimates. We documented why that approach was chosen for those sites.The assurer will ask whether the more direct evidence was actually used where it should have been, whether the choice was justified, and whether weaker proxy data was used without explanation.Site-specific evidence pack; remote-sensing outputs; field survey records; data selection rationale; exception log where direct data was unavailable; approval notes for any proxy use.
We did not rely on a single data type for the whole disclosure. For each metric, we identified the mix of direct records, remote observation, pressure-driver information and background ecological data that fed the calculation or narrative.The assurer will check whether the mix of inputs is fully disclosed internally, whether each metric can be traced back to its inputs, and whether any important source has been left out of the explanation.Metric build sheets; source inventory; calculation files; methodology narrative; audit trail from input data to reported output; internal review comments on completeness of source disclosure.

Evidence pack to prepare

Common reporting gaps

The information is presented without a date or as-at point.The scope or boundary of the statement is left undefined.Key terms are used inconsistently across the report.Material changes since the previous period are not disclosed.Assertions are made without supporting detail or a source record.Boilerplate is used that does not actually answer what is asked.
Common gaps

Mistakes to avoid when collecting the data

Wrong owner
The team asks the wrong site, environment, or data lead for the figures, so the person who actually holds the field records never gets pulled in.
Framework words first
People ask for the data using reporting jargon instead of the business’s own site, asset, or survey terms, and the right records are not found.
No clear boundary
The collection brief does not say which locations, areas, activities, or impact types are in scope, so different teams send different slices of the same issue.
＋ Show 5 more

Where judgement is often needed

Set the reporting perimeter after a buy-in or sale
Decide whether newly added or removed operations are counted from the transaction date or from the start of the period, and explain the cut-off used so readers can see why the site list changed.
Use one place-by-place naming rule where local labels differ
Where the same habitat, protected area or species is described differently across countries, pick one internal naming approach, apply it consistently, and note any local mapping used to keep the list comparable.
Handle boundary sites by the way they are managed, not just mapped
For locations that sit partly inside and partly outside the area you track, state the rule used to include or exclude them and describe any partial treatment rather than leaving the decision implicit.
＋ Show 5 more
Examples

Illustrative examples

Synthetic, written by LRA — not from a company report, not text from any standard.

Illustrative (synthetic) example — Food manufacturing

We summarise the main nature-related pressures linked to our own operations and nearby supply-chain sites, using a mix of field checks and external habitat records. - Sites touched: 3 production or storage sites in Spain, Poland and Brazil; 2 of these are inside or next to sensitive nature areas. - Named areas: Doñana National Park buffer zone (protected area), Biebrza Valley bird area (key biodiversity area), and Cerrado remnant grassland (high conservation value area). - Main activities and effects: water abstraction, wastewater discharge and land clearing; the effects shown are habitat loss, disturbance and reduced water quality. - Measured outcomes: 42 ha of habitat affected; habitat quality index fell from 0.78 to 0.71; 4 indicator species were tracked, with 2 showing decline. Main change drivers were land conversion, altered water flow and pollution; species status was assessed as stable for 1, declining for 2 and unknown for 1. Ecosystem size/quality changed by -6% in the mapped area, and two ecosystem services were assessed as weakened (pollination and flood buffering). - Data basis: primary field data were used for all three sites, supported by satellite imagery and local surveys.

This synthetic example shows how a reporter can describe the sites, the nature areas involved, the business activities causing pressure, and the observed ecological effects in plain language. It also shows how to include change drivers, species and ecosystem condition, and whether the assessment relied on primary data.

Illustrative (synthetic) example — Renewable power generation

We report the nature-related effects of our wind and grid works by site, using site surveys, camera traps and habitat mapping. - Sites touched: 4 project sites in Scotland, Romania and South Africa; 3 are close to or partly within sensitive nature areas. - Named areas: Cairngorms edge peatland (protected area), Danube floodplain wet meadow (key biodiversity area), and Eastern Cape coastal thicket (important biodiversity site). - Main activities and effects: turbine installation, access-road building and cable trenching; the effects recorded were vegetation removal, soil disturbance and bird collision risk. - Measured outcomes: 18 ha of habitat affected; 12 ha temporarily disturbed and 6 ha permanently converted; vegetation cover in the survey plots moved from 64% to 58%. We tracked 5 species indicators, with 3 showing lower abundance and 2 remaining broadly unchanged. The main change drivers were ground disturbance, fragmentation and collision risk; species condition was judged as 3 declining and 2 stable. Ecosystem size/quality changed by -9% in the mapped footprint, and three ecosystem services were assessed as reduced: carbon storage, water regulation and recreation. - Data basis: primary data were used for all four sites, with no reliance on secondary estimates for the headline figures.

This synthetic example shows a different sector using the same disclosure logic: identify the affected sites and nature areas, explain the activities and the type of pressure created, then quantify the ecological effects. It also demonstrates how to present species and ecosystem findings, plus whether the figures came from primary data.

Company reportsReal published reports
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How companies report E4-5 in practice

Real reports where this topic is disclosed. These are report practice, not exact disclosure templates to copy.

Snam S.p.A.
Gas Utilities · Italy · 2025
Open report →
Snam S.p.A.'s 2025 Annual Report includes some related context on material sites and biodiversity areas concerned, mentioning activities with negative impacts on page 446, though it does not provide a clear or detailed disclosure of these datapoints. The report references material sites located in or near biodiversity-sensitive areas (p.445) and discusses areas of high biodiversity value outside protected areas (p.488), as well as material biodiversity and ecosystem-related impacts, risks, and opportunities (p.462). However, no comprehensive or explicit narrative disclosure on this specific topic is found elsewhere in the report, leaving the overall coverage unclear.
Iberdrola, S.A.
Electric Utilities / IPP / Energy Traders · Spain · 2025
Open report →
Iberdrola's 2025 Sustainability Report includes reported values related to biodiversity metrics, such as the number and area of sites located within sensitive biodiversity areas, with 225 sites covering 218,349 hectares in 2025 (p.70). The report also references ecosystem metrics used in new developments and decommissioning processes (p.67) and provides some context on species protection and habitat expansion, noting an addition of 160 hectares in 2025 (p.68). However, clear disclosures on specific biodiversity action plans and detailed impact drivers remain unclear or not found, with several datapoints lacking explicit headline values or comprehensive narrative (p.69, p.70).
ÖBB Holding / Rail Cargo Group
Ground Transportation — Railroads · Austria · 2024
Open report →
ÖBB Holding / Rail Cargo Group’s 2024 Annual Report includes some narrative on biodiversity-related processes such as identifying key sites, evaluating impacts, assessing risks and opportunities, and developing policies (p.139). It also notes that ecosystem services are considered not material for the ÖBB Infrastruktur sub-group (p.139). However, the report lacks clear, headline disclosures or quantified data on biodiversity impacts, risks, or targets, with much relevant information either unclear or not found elsewhere in the document.
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Scenarios to work through

A forestry group has three managed blocks in one reporting year: two are inside a designated nature site and one is outside it. The sustainability team has site maps, the local area names, and notes that harvesting, road maintenance, and drainage work took place in different blocks.

QHow should the preparer decide what to list when describing the affected places and the work done there?
Reveal model answer →

A mining business tracks habitat condition around one site using field surveys, drone imagery, and a baseline taken two years ago. The team also has a separate species survey showing fewer nesting pairs of a bird that is considered sensitive in the area.

QWhat should the preparer do when deciding which measures to include for the change metrics?
Reveal model answer →

A food producer monitors land around a supplier cluster every quarter, but only has full field data for one year and satellite checks for the earlier periods. The team wants to present one combined figure for the whole cluster because the sites are close together and managed under one contract.

QHow should the preparer think about the level of grouping and the evidence used?
Reveal model answer →

An infrastructure company has a project corridor that crosses degraded grassland and passes near a habitat known to support a threatened animal. The team is unsure whether to mention land degradation and threatened species separately because the same project caused both concerns.

QWhat is the right way to handle these two yes/no points in the narrative?
Reveal model answer →
Framework references

Related framework references

How this disclosure maps across the major reporting frameworks.

ESRS
E4-5
within ESRS E4: Biodiversity and Ecosystems
Open official source →
Primary
Related & explore
Go deeper · E4-5
Learn to prepare this disclosure end-to-end

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.

FAQ

Questions this page answers

For E4-5, what should I gather before I start drafting the disclosure?+
Which site-level data points do I need for E4-5 biodiversity and ecosystems disclosure?+
How do I decide the scope and grouping rule for E4-5 data in practice?+
What evidence should I keep to make an E4-5 disclosure assurance-ready?+
How do I use the E4-5 workbook and printable Library Card?+
What are the most common mistakes to avoid when preparing E4-5 biodiversity and ecosystems data?+
How do I turn E4-5 data into a draft disclosure?+
What does the synthetic example on E4-5 show, and how should I use it?+
How do I handle primary data, remote imagery and monitoring cadence for E4-5?+
Where can I find real company report examples for E4-5 biodiversity and ecosystems disclosure?+
More questions this page can help with
E4-5 biodiversity and ecosystems: what datapoints should I assign to site owners versus central ESG?How do I build an evidence pack for E4-5 affected sites and location details?What should I check before I finalise E4-5 ecosystem status and species condition data?How do I document change drivers, habitat change and nature services for E4-5?What is the best way to use the E4-5 Prep & Assurance workbook to track gaps?How do I write a short narrative for E4-5 using the draft-output section?What are the assurance claims to verify for E4-5 and what evidence should support them?How should I treat the land damage flag and threatened species flag in E4-5?What does the E4-5 content-index line help me include in the draft?How can I use the synthetic example disclosures to sanity-check my own E4-5 table?What common reporting gaps does the E4-5 page warn about?Where do I start if I only have partial site data for E4-5?
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