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

Biodiversity and ecosystems transition plan

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

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Last reviewed 2026-07-24
RK Reviewed by 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 educational guidance · Not issued or endorsed by European Commission

Standard

ESRS E4: Biodiversity and Ecosystems

Disclosure Requirement E4-1 · 2026-5010-final

Effective

—

Official source: Open ↗

Last reviewed

2026-07-24

LRA educational guidance · Not issued or endorsed by European Commission

To prepare this disclosure
8LRA preparation fields 8claims to verify 8evidence areas

Disclosure focus

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.

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

Before you start

Before you start

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

Preparation

Key information to prepare

Preparation field What to capture Evidence hint Owner
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
＋ Show E4-1 sub-elements (LRA working checklist)

How to prepare it

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.

Request the data

Request the disclosure evidence

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

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.

Better request

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

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

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

Context note

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

Download Centre

Preparation tools & forms

Professional preparation tools for E4-1 — 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 ↧

Assurance readiness

For each claim, check the evidence

Claim Risk Evidence to check
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.

Evidence pack to prepare

Common reporting gaps

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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Dr Ross Kurinko

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Framework references

Relevant ESRS requirements and related disclosures

Available framework references and nearby disclosures relevant to preparing this requirement.

ESRS

E4-1

within ESRS E4: Biodiversity and Ecosystems

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Policies → CardActions & Resources → CardTargets → CardMetrics (Biodiversity change) → Card Browse all disclosures →

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Go deeper · E4-1

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