Disclosure focus
This disclosure asks an organisation to explain the biodiversity and ecosystems targets it has set, or plans to set, and how those targets are meant to drive action. In practice, the report should make clear what each target is trying to achieve, the baseline or starting point used, the time horizon, and how progress will be tracked. It should also show whether the target is linked to the organisation’s material biodiversity impacts, dependencies, risks or opportunities, rather than being a general sustainability ambition.
The practical focus is on whether the targets are meaningful and usable for management, not just aspirational statements. Readers should be able to see the scope of coverage, for example whether targets apply across the whole business, specific regions, key sites, supply chains or only selected flagship locations. The disclosure should help a user judge how comprehensive the target-setting is, how it is prioritised, and whether it is capable of being monitored and compared over time.
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
＋ Show E4-4 sub-elements (LRA working checklist)
Set the starting point used for the target.
State what the target covers.
Give the intended target figures.
Set out the time period for reaching it.
Explain how this helps deliver the target.
Say whether offsets are used, yes or no.
How to prepare it
1Set the boundary for the target first. Decide which parts of the business, value chain, sites, activities, or other relevant areas are included, and make that scope clear in the draft.
2Define the target itself in business terms. State what outcome is being aimed at, and make sure the wording is specific enough to distinguish it from other sustainability aims.
3Pin down the starting point. Identify the reference figure or reference condition used as the baseline, and keep the source and date trail clear so the figure can be checked later.
4Fix the timing. Record the intended end point or milestone dates, and show how the target period is laid out so the timeline is easy to follow.
5Check any use of offsets and explain their function. If offsets are used, note that fact and describe how they are expected to contribute to reaching the target, using a consistent internal logic.
6Compile the final disclosure and review it against the source material. Bring together the scope, target, baseline, timeline, offset position, and role in achievement, then document any exclusions or changes and confirm the wording matches the official source before filing.
Request the data
Request the target details and supporting evidence
Translate the disclosure into an internal business question — then adapt it to your organisation's own language.
What environmental targets has the business set, and what are the baseline, scope, timing, and offset treatment behind each one?
Use your organisation’s own language for these goals first, then map them to the reporting disclosure. For example, if your teams talk about nature, biodiversity, habitats, land, or restoration plans, use those terms in the request and only translate them afterwards for reporting. This is a possible LRA training template; adapt it to your organisation and check the source material before sign-off.
Weak request
Please provide the ESRS E4:E4-4 target information, including scope, baseline, timeline, and offset role.
Why it fails: This uses framework language that many operational teams will not recognise, so it is easy to answer incompletely or send the wrong evidence. It also does not say what internal records to pull, who should own the response, or how to present multiple targets in a usable way.
Better request
Please send the current nature-related goal details your team holds for [reporting period]. For each goal, include the name you use internally, the starting point, the sites or activities covered, the due date or milestone, whether any offsets or credits are used, how those are treated in progress tracking, and the source file or system extract.
Industry examples
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
We have set out each goal using the starting level, the intended finish date, the part of the business it applies to, and whether offsetting is part of how the goal will be met.
Context note
These figures show the organisation’s planned end points for each goal, where they begin from, when they are meant to be reached, and whether any offsetting is expected to support delivery.
Fluctuation statement
If the target set changes from one period to the next, explain whether this is due to a revised starting point, a different scope, a new end date, or a change in the planned role of offsets.
Content index entry
E4-4 Targets — [location / page] / [notes]
Download Centre
Preparation tools & forms
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Assurance readiness
For each claim, check the evidence
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 business lead for the target details, so the numbers come from someone who does not control the plan or the evidence.
Framework language only
People ask for the data using reporting jargon instead of the organisation’s own terms, and the source team cannot match it to their records.
No clear boundary
The collection note does not say which sites, entities, or activities are included, so different teams send figures for different populations.
Wrong time basis
The request does not pin down the period or cut-off date, so one team uses a different timing basis from the others.
Mixed counting basis
Some contributors report absolute figures while others use a different basis, which makes the target set impossible to compare cleanly.
Source labels lost
The original file names, field labels, or system tags are stripped away, so the audit trail no longer shows where each figure came from.
Combined populations
Separate groups that should stay apart are rolled into one total, which hides differences between the underlying target sets.
Missing evidence trail
The pack is saved without the supporting notes, version history, or sign-off record, so no one can show how the data was checked.
Where judgement is often needed
Set the target boundary after a buy-in or sale
Choose a clear cut-off for adding or removing sites, teams or activities after acquisitions or disposals, explain whether the target line was reset or kept as first set, and make the same approach visible in the baseline and timeline.
Handle country-by-country definitions with one internal rule
Where local laws or operating practices use different meanings for the same nature-related item, pick one group-wide interpretation for the target and say how local variations were mapped into it.
Decide who sits just inside or just outside the target population
State the inclusion rule for borderline cases such as joint ventures, leased assets, contractors, seasonal workers or small locations, and explain any exclusions that materially affect the target scope.
Fix the baseline date and any restatement trigger
Explain which reporting period or snapshot anchors the starting point, and disclose when you would recast that starting point because the business mix, footprint or measurement method has changed.
Choose between direct measurement and an estimate
If some target inputs are not measured everywhere, say which figures come from actual records and which are modelled or sampled, and describe the method used to keep the result comparable over time.
State how offsets count toward progress
If credits, certificates or similar instruments are used, explain whether they are included in the target itself or only as a separate support measure, and describe the role they play in judging achievement.
Be explicit about rounding and presentation rules
Set out the rounding convention used for percentages, counts or area figures so readers can reconcile the published target, the baseline and the progress update without confusion.
Protect privacy when the target covers small groups
When a target touches small teams, sites or communities, aggregate the figures enough to avoid identifying individuals or sensitive locations, and say what level of grouping was applied.
Examples
Illustrative examples
Synthetic, written by LRA — not from a company report, not text from any standard.
Illustrative (synthetic) example — food processing
We set a 2030 goal to cut water withdrawals in our own operations by **30%** versus a 2024 starting point, covering **100%** of our direct sites and **0%** of the target being met through offsets. - Our starting level was **10,000 megalitres** in 2024, and the target is **7,000 megalitres** by 2030. - The target applies to all **25** of our manufacturing and packing sites, which together account for **100%** of the scope. - We do **not** rely on offsetting to reach this goal; progress is expected to come from operational reductions only.
Illustrative only: shows a target expressed as a percentage reduction from a named base year, the operational boundary covered, and that no offsetting is used in meeting the goal.
Illustrative (synthetic) example — consumer electronics assembly
We aim to reduce electricity use in our owned assembly plants by **20%** from a **2023** base, with the goal set for **2028** and no offsetting counted toward delivery. - The starting point was **50,000 MWh** in 2023, and the target level is **40,000 MWh** in 2028. - The plan covers **8** plants out of **8** in our direct manufacturing footprint, so the coverage is **100%**. - We are **not** using offsets; the full improvement is expected from efficiency measures and process changes within the business.
Illustrative only: shows a target with a baseline, end date, full operational coverage, and a clear statement that offsets are excluded from target delivery.
How companies report E4-4 in practice
Real reports where this topic is disclosed. These are report practice, not exact disclosure templates to copy.
ÖBB Holding / Rail Cargo Group
Ground Transportation — Railroads · Austria · 2024
ÖBB Holding / Rail Cargo Group’s 2024 Annual Report provides some related context on climate change mitigation targets, indicating a taxonomy-eligible target level of 74.5% to 95.8% for climate change mitigation, but no clear disclosure on climate change adaptation (p.101). The report mentions specific biodiversity-related targets, such as creating 30 biodiversity islands by 2030 and constructing three wildlife crossing aids by 2035 within the ÖBB Infrastruktur sub-group (p.142). However, there is no clear or quotable evidence directly addressing the full disclosure requirements, and several narrative items are not found or remain unclear throughout the report.
Sanoma Oyj
Education Services · Finland · 2025
Sanoma Oyj’s 2025 Annual Report includes clear targets to use only fossil-free electricity and to ensure all energy used by 2030 is fossil-free or renewable, as stated on page 17. The company also aims to reduce absolute Scope 1 and 2 greenhouse gas emissions by 42% by 2030 from a 2021 base year (p.17). However, while there is related context on emissions targets on page 95, the disclosure is not fully clear, and specific details on biodiversity actions and targets are referenced but not explicitly detailed in the report (pp.79, 99).
Coca-Cola HBC AG
Food and Beverage Processing · Switzerland · 2024
Coca-Cola HBC AG’s Sustainability Statement 2024 includes a clear biodiversity-related target, aiming to make a net positive impact on biodiversity in critical areas of its operations and supply chain by 2040, as stated on page 10. The report also references various targets and baseline data related to emissions and other sustainability goals on pages 50, 73, 78, and 132, though these do not specifically address biodiversity. Notably, there is no further detailed or quotable evidence on biodiversity metrics, progress, or specific actions beyond the stated target, leaving the extent of disclosure on implementation and outcomes unclear.
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Scenarios to work through
A group has set a biodiversity goal for its owned sites and wants to publish it in the sustainability report. The draft says the aim is to restore habitat by 2030, but it does not yet say what parts of the business are covered or what starting point was used.
QWhat details need to be pinned down before the target can be presented clearly?
Reveal model answer →Hide answer ↑The preparer should make sure the target is described in a way that shows what it covers, the starting point used for comparison, and the date or period by which it is meant to be reached. If any of those pieces are missing, the target is not yet explained well enough for readers to understand what progress will be measured against.
Why this matters · A target only works for readers if they can see its coverage, starting point and time horizon.
A company plans to report a nature target for its direct operations, but the draft team is unsure whether to include leased sites, joint ventures and the upstream supply chain. Different teams are using different assumptions, so the numbers do not line up.
QHow should the scope be handled so the target is not misleading?
Reveal model answer →Hide answer ↑The scope should be described in plain terms so readers can tell exactly which parts of the business are inside the target and which are outside it. The same boundary should be used consistently when the target is compared with the baseline and when progress is tracked, otherwise the reported figure can give a false impression of achievement.
Why this matters · Keep the boundary of the target clear and consistent with the baseline and progress reporting.
A preparer is drafting a target to reduce land-use pressure, but the only figure available is the current year’s estimate. The team has not kept a record of the earlier measurement that the target was originally built from, and one business unit wants to replace it with a newer estimate because it looks better.
QWhat should the preparer do about the starting point for the target?
Reveal model answer →Hide answer ↑The preparer should use the original comparison point that the target was set against, and explain it clearly enough for users to understand how the target was framed. If a later estimate is substituted, the report should not blur the change, because readers need to know what the target is actually measured from.
Why this matters · The starting point must be identifiable and should not be quietly swapped for a more favourable figure.
A board-approved biodiversity plan says the company will reach a set outcome by 2035. The draft also mentions that some of the expected improvement will come from habitat credits bought from third parties, but the team is unsure how to describe that role in the report.
QHow should the use of credits or similar instruments be explained when describing target achievement?
Reveal model answer →Hide answer ↑If credits or similar instruments are part of the plan, the report should say so plainly and explain what part they play in reaching the target. The preparer should not leave readers guessing whether the target is being met through direct action, through purchased instruments, or through a mix of both.
Why this matters · Be explicit about whether external instruments help achieve the target and what their contribution is.
Framework references
Related framework references
How this disclosure maps across the major reporting frameworks.
Primary
Related & explore
FAQ
Questions this page answers
What do I need to gather for E4-4 before I start drafting the disclosure?+−
Use the page’s datapoint list as your starting checklist: target values, target coverage, starting point, target date, offset use and offsets in target. The page also gives a step-by-step preparation flow, so you can turn those inputs into a first draft rather than starting from a blank page.
How do I use the E4-4 step-by-step preparation section in practice?+−
Follow it as a working sequence for setting scope, collecting the core datapoints, and shaping the disclosure into a draft. It is designed as practitioner guidance, so it helps you organise the work rather than telling you the official standard text.
What should I ask the data owner for when preparing E4-4 target data?+−
Ask for the target values, target coverage, starting point, target date, and any information on offset use and offsets in target. Those are the datapoints the page says to prepare, so they are the minimum practical inputs for the draft.
How do I decide the scope and methodology for E4-4 target reporting?+−
Use the page’s preparation guidance to define the scope around the target datapoints it lists and make sure the method is clear enough to support the draft and assurance review. The page is focused on practical preparation, so the key is to document how each target figure was derived and what it covers.
Who should own the E4-4 disclosure work in a sustainability reporting process?+−
The page is aimed at sustainability/ESG managers, HR or data owners, and assurance reviewers, so ownership should sit with the person who can coordinate those inputs and evidence. In practice, assign one lead to pull together the datapoints, evidence pack and draft output.
What evidence do I need to make E4-4 assurance-ready?+−
The page includes six assurance claims to verify and an evidence pack with five items for assurance readiness. Use those sections to build a file that links each claim to the supporting evidence before the draft is reviewed.
How do the E4-4 assurance claims help me check my draft?+−
They give you a claim/risk/evidence structure to test whether the disclosure is supported and where the weak points are. That makes it easier to spot missing support before an assurance reviewer does.
What are the common mistakes in E4-4 reporting that I should avoid?+−
The page lists common reporting gaps and mistakes, so use that section as a pre-submission check. It is especially useful for catching missing datapoints, unclear scope, or weak evidence before the disclosure is finalised.
How can I use the E4-4 workbook and printable Library Card?+−
The Download Centre includes a Prep & Assurance workbook in .xlsx format and a printable Library Card in .pdf format. Use the workbook to organise the preparation and evidence, and the Library Card as a quick reference while drafting or reviewing.
How do I turn the E4-4 page into a draft disclosure?+−
Use the draft-output section, which provides visualisation ideas, narrative starters and a content-index line. That gives you a practical way to move from collected data to a first draft that is easier to review.
Can I use the synthetic example disclosures on the E4-4 page as a template?+−
Yes, but only as an illustrative guide, because the examples are synthetic and not a substitute for your own data. The page also includes a quantitative table, which can help you see how the datapoints might be presented consistently.
More questions this page can help with
E4-4 target values target coverage starting point target date offset use offsets in target: what data fields should I collect?How do I build an evidence pack for E4-4 biodiversity and ecosystems target disclosures?What should be in the E4-4 Prep & Assurance workbook before assurance review?How do I check my E4-4 disclosure against the six assurance claims?What are the most common E4-4 reporting gaps and how do I avoid them?How do I write the narrative for an E4-4 disclosure using the page’s narrative starters?What is the best way to assign ownership for E4-4 target data across ESG, HR and data owners?How do I use the E4-4 content-index line in a draft report?Where can I find real company examples for E4-4 biodiversity and ecosystems reporting?How do I make sure my E4-4 target disclosure is consistent across the data table and narrative?What should an assurance reviewer look for in an E4-4 draft disclosure?How do I use the printable E4-4 Library Card during drafting and review?
How this library is built
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63171 pages with page-level citations
247 practitioner guides
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