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ESRS E4: Biodiversity and Ecosystems·Disclosure Requirement E4-5

Metrics related to biodiversity and ecosystems change

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

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ESRS E4: Biodiversity and Ecosystems

Disclosure Requirement E4-5 · 2026-5010-final

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Zuletzt geprüft

2026-07-24

LRA-Lehrmaterial · Nicht von European Commission herausgegeben oder gebilligt

Für diese Offenlegung

12LRA preparation fields 12zu prüfende Aussagen 12Nachweisbereiche

Kern der Offenlegung

E4-5 reports performance against material biodiversity and ecosystems change-related impacts, risks and opportunities.

The disclosure separates location information for material impacts, risks or opportunities under paragraph 19 from metrics for material impacts under paragraph 20. Risks and opportunities must not disappear from the location assessment even though paragraph 20 metrics focus on impacts.

Metrics are selected to represent the undertaking's material effects on biodiversity and ecosystems and are reported with the methodology, boundary, assumptions, comparatives and context required by GDR-M.

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Bevor Sie beginnen

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

Apply the ESRS reporting boundary and distinguish location information from material-impact metrics. Select metrics that faithfully represent the undertaking's material biodiversity and ecosystems impacts; not every possible metric category applies. Have the supporting records and the final response been reconciled?

Vorbereitung

Wichtige vorzubereitende Angaben

Vorbereitungsfeld	Was zu erfassen ist	Nachweishinweis	Verantwortlich
Material locations	Identify locations associated with material biodiversity and ecosystems impacts, risks or opportunities.	Dated source records, governance papers and approval evidence supporting material locations.	Environment / Sustainability reporting
Biodiversity-sensitive areas	Identify whether material locations are in or near biodiversity-sensitive areas and provide the relevant designation.	Dated source records, governance papers and approval evidence supporting biodiversity-sensitive areas.	Environment / Sustainability reporting
Material impacts by change driver	Identify the material impacts associated with land-use change, freshwater-use change, sea-use change, direct exploitation, invasive alien species, pollution, climate change or other relevant drivers.	Dated source records, governance papers and approval evidence supporting material impacts by change driver.	Environment / Sustainability reporting
State of species	Report relevant metrics for species population, range, extinction risk or other material species condition.	Dated source records, governance papers and approval evidence supporting state of species.	Environment / Sustainability reporting
Extent and condition of ecosystems	Report relevant metrics for ecosystem extent and condition.	Dated source records, governance papers and approval evidence supporting extent and condition of ecosystems.	Environment / Sustainability reporting
Ecosystem services	Report relevant metrics for material ecosystem-service changes where applicable.	Dated source records, governance papers and approval evidence supporting ecosystem services.	Environment / Sustainability reporting
Metric and unit	State the metric and unit of measurement.	Dated source records, governance papers and approval evidence supporting metric and unit.	Sustainability reporting
Relationship to material matters	Explain the metric's relationship to material impacts, risks or opportunities and to policies, actions or targets where relevant.	Dated source records, governance papers and approval evidence supporting relationship to material matters.	Sustainability reporting
Methodology and sources	Describe the measurement or calculation methodology, source data and significant assumptions.	Dated source records, governance papers and approval evidence supporting methodology and sources.	Sustainability reporting
Scope and boundary	State the reporting boundary, scope limitations and any applicable ESRS 1 relief.	Dated source records, governance papers and approval evidence supporting scope and boundary.	Sustainability reporting
Validation	State whether and how the metric was validated by an external body other than the assurance provider.	Dated source records, governance papers and approval evidence supporting validation.	Sustainability reporting
Comparatives and changes	Provide required comparative information and explain changes in definitions or methodologies where applicable.	Dated source records, governance papers and approval evidence supporting comparatives and changes.	Sustainability reporting

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So bereiten Sie es vor

Apply the ESRS reporting boundary and distinguish location information from material-impact metrics.

Collect and reconcile the records for: Material locations; Biodiversity-sensitive areas; Material impacts by change driver; State of species; Extent and condition of ecosystems; Ecosystem services; Metric and unit; Relationship to material matters; Methodology and sources; Scope and boundary; Validation; Comparatives and changes.

Select metrics that faithfully represent the undertaking's material biodiversity and ecosystems impacts; not every possible metric category applies.

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 material-location register, biodiversity-sensitive area mapping, impact-driver analysis, species and ecosystem metrics, primary and estimated data, monitoring records, boundary, methodology, assumptions and comparatives.

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

Bessere Anfrage

Offenlegung entwerfen

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Methodenhinweis

Use defined ESRS terms, document primary data, remote sensing or estimates, and disclose applicable partial-scope reliefs rather than arbitrary site selection.

Kontexthinweis

Additional species designations or supporting indicators may be reported but do not replace the required location and material-impact structure.

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Prüfungsbereitschaft

Prüfen Sie zu jeder Aussage die Nachweise

Aussage	Risiko	Zu prüfende Nachweise
Material locations is reported accurately and completely.	The response omits, misclassifies or overstates material locations.	Dated source records, governance papers and approval evidence supporting material locations.
Biodiversity-sensitive areas is reported accurately and completely.	The response omits, misclassifies or overstates biodiversity-sensitive areas.	Dated source records, governance papers and approval evidence supporting biodiversity-sensitive areas.
Material impacts by change driver is reported accurately and completely.	The response omits, misclassifies or overstates material impacts by change driver.	Dated source records, governance papers and approval evidence supporting material impacts by change driver.
State of species is reported accurately and completely.	The response omits, misclassifies or overstates state of species.	Dated source records, governance papers and approval evidence supporting state of species.
Extent and condition of ecosystems is reported accurately and completely.	The response omits, misclassifies or overstates extent and condition of ecosystems.	Dated source records, governance papers and approval evidence supporting extent and condition of ecosystems.
Ecosystem services is reported accurately and completely.	The response omits, misclassifies or overstates ecosystem services.	Dated source records, governance papers and approval evidence supporting ecosystem services.
Metric and unit is reported accurately and completely.	The response omits, misclassifies or overstates metric and unit.	Dated source records, governance papers and approval evidence supporting metric and unit.
Relationship to material matters is reported accurately and completely.	The response omits, misclassifies or overstates relationship to material matters.	Dated source records, governance papers and approval evidence supporting relationship to material matters.
Methodology and sources is reported accurately and completely.	The response omits, misclassifies or overstates methodology and sources.	Dated source records, governance papers and approval evidence supporting methodology and sources.
Scope and boundary is reported accurately and completely.	The response omits, misclassifies or overstates scope and boundary.	Dated source records, governance papers and approval evidence supporting scope and boundary.
Validation is reported accurately and completely.	The response omits, misclassifies or overstates validation.	Dated source records, governance papers and approval evidence supporting validation.
Comparatives and changes is reported accurately and completely.	The response omits, misclassifies or overstates comparatives and changes.	Dated source records, governance papers and approval evidence supporting comparatives and changes.

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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

E4-5

innerhalb von ESRS E4: Biodiversity and Ecosystems

Offizielle Quelle öffnen →

Verwandtes & Entdecken

Biodiversity Transition Plan → Karte Policies → Karte Actions & Resources → Karte Targets → Karte Alle Offenlegungen durchsuchen →

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

Tiefer einsteigen · E4-5

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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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