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ESRS E4: Biodiversity and Ecosystems·Disclosure Requirement E4-1

Biodiversity and ecosystems transition plan

Praxisleitfaden für die Erstellung dieser Offenlegung. Mit dieser Karte bestimmen Sie die vorzubereitenden Angaben, prüfen Aussagen und ordnen die Nachweise. Für die genauen Anforderungen ziehen Sie stets die offizielle European Commission-Quelle heran.

Offizielle European Commission-Quelle öffnen ↗ Teilen

Veröffentlichter Steckbrief

Zuletzt geprüft am 2026-07-24

Geprüft von 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 LRA-Lehrmaterial · Nicht von European Commission herausgegeben oder gebilligt

Standard

ESRS E4: Biodiversity and Ecosystems

Disclosure Requirement E4-1 · 2026-5010-final

Gültig ab

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Offizielle Quelle: Öffnen ↗

Zuletzt geprüft

2026-07-24

LRA-Lehrmaterial · Nicht von European Commission herausgegeben oder gebilligt

Für diese Offenlegung

8LRA preparation fields 8zu prüfende Aussagen 8Nachweisbereiche

Kern der Offenlegung

E4-1 is conditional. It applies where the undertaking has a biodiversity and ecosystems transition plan in place and has made the plan's key features public.

Where applicable, the disclosure explains how the plan will transform strategy and business model so the undertaking contributes to the global goal of halting and reversing biodiversity loss in line with the Kunming-Montreal Global Biodiversity Framework.

Key features may include targets, key actions, financial planning and governance. The applicability check is an LRA preparation control, not a standalone E4-1 datapoint.

Dieses LRA-Lehrmaterial unterstützt die Erstellung der Offenlegung. Für die genauen Anforderungen ziehen Sie stets die offizielle European Commission-Quelle heran.

Bevor Sie beginnen

Eine kurze Checkliste, bevor Sie diese Offenlegung erstellen — haken Sie jeden Punkt ab, sobald er geklärt ist.

Apply E4-1 only when both the plan-in-place and public-key-features conditions are met. If either applicability condition is not met, do not present the key-feature disclosure as mandatory under E4-1. Have the supporting records and the final response been reconciled?

Vorbereitung

Wichtige vorzubereitende Angaben

Vorbereitungsfeld	Was zu erfassen ist	Nachweishinweis	Verantwortlich
Applicability	Confirm whether a biodiversity and ecosystems transition plan is in place and whether its key features have been made public.	Dated source records, governance papers and approval evidence supporting applicability.	Sustainability reporting
Evolution of strategy and business model	Explain how strategy and business model will evolve to contribute to halting and reversing biodiversity loss.	Dated source records, governance papers and approval evidence supporting evolution of strategy and business model.	Sustainability reporting
Global Biodiversity Framework alignment	Explain the plan's relationship to the global goal and transition implied by the Kunming-Montreal Global Biodiversity Framework.	Dated source records, governance papers and approval evidence supporting global biodiversity framework alignment.	Sustainability reporting
Targets	Describe or cross-reference the plan's biodiversity and ecosystems targets.	Dated source records, governance papers and approval evidence supporting targets.	Sustainability reporting
Key actions	Describe or cross-reference key actions in the plan.	Dated source records, governance papers and approval evidence supporting key actions.	Sustainability reporting
Financial planning	Describe how implementation is reflected in financial planning.	Dated source records, governance papers and approval evidence supporting financial planning.	Sustainability reporting / Finance
Governance	Describe approval, oversight and accountability for the plan.	Dated source records, governance papers and approval evidence supporting governance.	Sustainability reporting
Public location	Identify where the plan's key features are publicly available.	Dated source records, governance papers and approval evidence supporting public location.	Sustainability reporting

＋ Teilelemente von E4-1 anzeigen (LRA-Arbeitscheckliste)

So bereiten Sie es vor

Apply E4-1 only when both the plan-in-place and public-key-features conditions are met.

Collect and reconcile the records for: Applicability; Evolution of strategy and business model; Global Biodiversity Framework alignment; Targets; Key actions; Financial planning; Governance; Public location.

If either applicability condition is not met, do not present the key-feature disclosure as mandatory under E4-1.

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.

Daten anfordern

Request the disclosure evidence

Übersetzen Sie die Offenlegung in eine interne Geschäftsfrage — und passen Sie diese dann an die Sprache Ihrer Organisation an.

Provide the approved transition plan, public disclosure location, strategy and business-model analysis, GBF alignment, targets, actions, financial planning and governance records.

Use the organisation's own role and document names, but preserve the defined ESRS terms and the scope described above.

Bessere Anfrage

Provide the approved transition plan, public disclosure location, strategy and business-model analysis, GBF alignment, targets, actions, financial planning and governance records.

Offenlegung entwerfen

Notizen, die aus Daten eine Offenlegung machen

LRA-Schulungsvorlagen — passen Sie sie an Ihre Organisation an und prüfen Sie vor der Freigabe die offizielle Quelle.

Methodenhinweis

Separate the applicability check from the key features and link the plan to transformation of strategy and business model.

Kontexthinweis

A wider nature plan may be used where its biodiversity and ecosystems content and public key features are clear.

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Werkzeuge & Formulare zur Vorbereitung

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Prüfungsbereitschaft

Prüfen Sie zu jeder Aussage die Nachweise

Aussage	Risiko	Zu prüfende Nachweise
Applicability is reported accurately and completely.	The response omits, misclassifies or overstates applicability.	Dated source records, governance papers and approval evidence supporting applicability.
Evolution of strategy and business model is reported accurately and completely.	The response omits, misclassifies or overstates evolution of strategy and business model.	Dated source records, governance papers and approval evidence supporting evolution of strategy and business model.
Global Biodiversity Framework alignment is reported accurately and completely.	The response omits, misclassifies or overstates global biodiversity framework alignment.	Dated source records, governance papers and approval evidence supporting global biodiversity framework alignment.
Targets is reported accurately and completely.	The response omits, misclassifies or overstates targets.	Dated source records, governance papers and approval evidence supporting targets.
Key actions is reported accurately and completely.	The response omits, misclassifies or overstates key actions.	Dated source records, governance papers and approval evidence supporting key actions.
Financial planning is reported accurately and completely.	The response omits, misclassifies or overstates financial planning.	Dated source records, governance papers and approval evidence supporting financial planning.
Governance is reported accurately and completely.	The response omits, misclassifies or overstates governance.	Dated source records, governance papers and approval evidence supporting governance.
Public location is reported accurately and completely.	The response omits, misclassifies or overstates public location.	Dated source records, governance papers and approval evidence supporting public location.

Vorzubereitendes Nachweispaket

Dated source records, governance papers and approval evidence supporting applicability.Dated source records, governance papers and approval evidence supporting evolution of strategy and business model.Dated source records, governance papers and approval evidence supporting global biodiversity framework alignment.Dated source records, governance papers and approval evidence supporting targets.Dated source records, governance papers and approval evidence supporting key actions.Dated source records, governance papers and approval evidence supporting financial planning.Dated source records, governance papers and approval evidence supporting governance.Dated source records, governance papers and approval evidence supporting public location.

Häufige Lücken in der Berichterstattung

Omitting and ecosystems from the title.

Treating E4-1 as universally applicable.

Using if applicable for GBF alignment after E4-1 applies.

Omitting strategy and business-model evolution.

Presenting internal fields as official datapoints.

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Fragen Sie den Study-Studio-KI-Assistenten zu dieser Offenlegung

Erhalten Sie praxisnahe Antworten für Ihren Berichtskontext. Die ersten beiden Antworten sind kostenlos — treten Sie der LRA Community kostenlos bei, um ohne Limit weiterzumachen.

Ausprobieren Wie bereite ich E4-1 vor? Welche Daten muss ich erheben? Welche Fehler sollte ich vermeiden?

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Verweise auf das Rahmenwerk

Einschlägige ESRS-Anforderungen und verwandte Offenlegungen

Verfügbare Verweise auf das Rahmenwerk und benachbarte Offenlegungen, die für diese Anforderung relevant sind.

ESRS

E4-1

innerhalb von ESRS E4: Biodiversity and Ecosystems

Offizielle Quelle öffnen →

Verwandtes & Entdecken

Policies → Karte Actions & Resources → Karte Targets → Karte Metrics (Biodiversity change) → Karte Alle Offenlegungen durchsuchen →

Mehr in ESRS E4 → Gesamten Katalog durchsuchen → Startseite der Disclosure-Bibliothek → Alle Offenlegungen durchsuchen →

Tiefer einsteigen · E4-1

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