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ESRS E4: Biodiversity and Ecosystems·Disclosure Requirement E4-3

Actions and resources related to biodiversity and ecosystems

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.

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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 E4-3 · 2026-5010-final

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Offizielle Quelle: Öffnen ↗

Zuletzt geprüft

2026-07-24

LRA-Lehrmaterial · Nicht von European Commission herausgegeben oder gebilligt

Für diese Offenlegung

10LRA preparation fields 10zu prüfende Aussagen 10Nachweisbereiche

Kern der Offenlegung

E4-3 reports key actions and resources related to material biodiversity and ecosystems impacts, risks or opportunities under GDR-A.

Actions taken and planned may be organised using the mitigation hierarchy — avoidance, minimisation, restoration and compensation — but the standard does not require a separate action in every category.

Biodiversity offsets are conditional. Where used, disclose their aims, key terms, standards or methodologies and relevant social and environmental safeguards. Respect for Indigenous Peoples' free, prior and informed consent is addressed where applicable.

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Bevor Sie beginnen

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Apply the full GDR-A scope and keep biodiversity-offset and FPIC information conditional on the undertaking's circumstances. If no key actions are in place or planned for identified material biodiversity and ecosystems IROs, record that fact through the applicable ESRS 2 route. Have the supporting records and the final response been reconciled?

Vorbereitung

Wichtige vorzubereitende Angaben

Vorbereitungsfeld	Was zu erfassen ist	Nachweishinweis	Verantwortlich
Material impacts, risks and opportunities	Identify the material impacts, risks or opportunities addressed by each key action.	Dated source records, governance papers and approval evidence supporting material impacts, risks and opportunities.	Sustainability reporting
Actions taken and planned	Describe key actions taken in the reporting year and planned for the future, including their timeframes.	Dated source records, governance papers and approval evidence supporting actions taken and planned.	Sustainability reporting / Operations
Action scope	Describe scope across own operations, upstream and downstream value chain, subsidiaries, geographies and affected stakeholder groups where defined.	Dated source records, governance papers and approval evidence supporting action scope.	Sustainability reporting / Operations
Expected outcomes and policy objectives	Describe expected outcomes and, where applicable, how implementation contributes to related policy objectives.	Dated source records, governance papers and approval evidence supporting expected outcomes and policy objectives.	Sustainability reporting
Progress	Describe progress in implementing the action.	Dated source records, governance papers and approval evidence supporting progress.	Sustainability reporting
Significant resources	Where significant resources have been or are expected to be allocated, describe current and future operating and capital expenditure and relevant financial-statement references.	Dated source records, governance papers and approval evidence supporting significant resources.	Sustainability reporting / Finance
Resource assumptions and preconditions	Explain significant assumptions or preconditions for the resource information where applicable.	Dated source records, governance papers and approval evidence supporting resource assumptions and preconditions.	Sustainability reporting / Finance
Mitigation hierarchy	Explain how key actions relate to avoidance, minimisation, restoration or compensation where relevant.	Dated source records, governance papers and approval evidence supporting mitigation hierarchy.	Environment / Sustainability reporting
Biodiversity offsets	Where offsets are used, describe their aims, key terms, standards or methodologies and safeguards.	Dated source records, governance papers and approval evidence supporting biodiversity offsets.	Environment / Sustainability reporting
Free, prior and informed consent	Describe how applicable Indigenous Peoples' FPIC rights are respected.	Dated source records, governance papers and approval evidence supporting free, prior and informed consent.	Sustainability reporting / Legal

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So bereiten Sie es vor

Apply the full GDR-A scope and keep biodiversity-offset and FPIC information conditional on the undertaking's circumstances.

Collect and reconcile the records for: Material impacts, risks and opportunities; Actions taken and planned; Action scope; Expected outcomes and policy objectives; Progress; Significant resources; Resource assumptions and preconditions; Mitigation hierarchy; Biodiversity offsets; Free, prior and informed consent.

If no key actions are in place or planned for identified material biodiversity and ecosystems IROs, record that fact through the applicable ESRS 2 route.

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

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Provide the material-IRO mapping, action register, timeframes, full scope, expected outcomes, policy links, progress, significant resources, mitigation-hierarchy assessment, offset records and FPIC evidence where applicable.

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

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Methodenhinweis

Classify actions consistently with the mitigation hierarchy and distinguish significant resources from routine operating costs.

Kontexthinweis

Conservation and restoration may be useful internal categories but are not mandatory separate disclosure fields.

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Prüfungsbereitschaft

Prüfen Sie zu jeder Aussage die Nachweise

Aussage	Risiko	Zu prüfende Nachweise
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.
Actions taken and planned is reported accurately and completely.	The response omits, misclassifies or overstates actions taken and planned.	Dated source records, governance papers and approval evidence supporting actions taken and planned.
Action scope is reported accurately and completely.	The response omits, misclassifies or overstates action scope.	Dated source records, governance papers and approval evidence supporting action scope.
Expected outcomes and policy objectives is reported accurately and completely.	The response omits, misclassifies or overstates expected outcomes and policy objectives.	Dated source records, governance papers and approval evidence supporting expected outcomes and policy objectives.
Progress is reported accurately and completely.	The response omits, misclassifies or overstates progress.	Dated source records, governance papers and approval evidence supporting progress.
Significant resources is reported accurately and completely.	The response omits, misclassifies or overstates significant resources.	Dated source records, governance papers and approval evidence supporting significant resources.
Resource assumptions and preconditions is reported accurately and completely.	The response omits, misclassifies or overstates resource assumptions and preconditions.	Dated source records, governance papers and approval evidence supporting resource assumptions and preconditions.
Mitigation hierarchy is reported accurately and completely.	The response omits, misclassifies or overstates mitigation hierarchy.	Dated source records, governance papers and approval evidence supporting mitigation hierarchy.
Biodiversity offsets is reported accurately and completely.	The response omits, misclassifies or overstates biodiversity offsets.	Dated source records, governance papers and approval evidence supporting biodiversity offsets.
Free, prior and informed consent is reported accurately and completely.	The response omits, misclassifies or overstates free, prior and informed consent.	Dated source records, governance papers and approval evidence supporting free, prior and informed consent.

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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

E4-3

innerhalb von ESRS E4: Biodiversity and Ecosystems

Offizielle Quelle öffnen →

Verwandtes & Entdecken

Biodiversity Transition Plan → Karte Policies → 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 · E4-3

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Wie diese Bibliothek entsteht 312 veröffentlichte Berichte indexiert 63.171 Seiten mit seitengenauen Fundstellen 272 von Praktikern erstellte Disclosure-Karten

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