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London Reporting Academy ESRS E4 · Biodiversity and Ecosystems · Disclosure Requirement E4-1

Applicable from FY2027

This revised ESRS edition applies from reporting year 2027. For reporting years 2024–2026, use the ESRS 2023 edition.

Biodiversity and ecosystems transition plan

E4-1 · mandatory · narrative disclosure

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.

Start preparing ↓ Official European Commission source ↗

Disclosure focus

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.

Prepare

What to collect before drafting

Tick each field as the evidence lands. Owners are the teams that usually hold the source files.

  • Applicability

    Sustainability reporting

    Confirm whether a biodiversity and ecosystems transition plan is in place and whether its key features have been made public.

    Evidence Dated source records, governance papers and approval evidence supporting applicability.

    Watch for The published response for applicability is incomplete or does not match the supporting records.

  • Evolution of strategy and business model

    Sustainability reporting

    Explain how strategy and business model will evolve to contribute to halting and reversing biodiversity loss.

    Evidence Dated source records, governance papers and approval evidence supporting evolution of strategy and business model.

    Watch for The published response for evolution of strategy and business model is incomplete or does not match the supporting records.

  • Global Biodiversity Framework alignment

    Sustainability reporting

    Explain the plan's relationship to the global goal and transition implied by the Kunming-Montreal Global Biodiversity Framework.

    Evidence Dated source records, governance papers and approval evidence supporting global biodiversity framework alignment.

    Watch for The published response for global biodiversity framework alignment is incomplete or does not match the supporting records.

  • Targets

    Sustainability reporting

    Describe or cross-reference the plan's biodiversity and ecosystems targets.

    Evidence Dated source records, governance papers and approval evidence supporting targets.

    Watch for The published response for targets is incomplete or does not match the supporting records.

  • Key actions

    Sustainability reporting

    Describe or cross-reference key actions in the plan.

    Evidence Dated source records, governance papers and approval evidence supporting key actions.

    Watch for The published response for key actions is incomplete or does not match the supporting records.

  • Financial planning

    Sustainability reporting / Finance

    Describe how implementation is reflected in financial planning.

    Evidence Dated source records, governance papers and approval evidence supporting financial planning.

    Watch for The published response for financial planning is incomplete or does not match the supporting records.

  • Governance

    Sustainability reporting

    Describe approval, oversight and accountability for the plan.

    Evidence Dated source records, governance papers and approval evidence supporting governance.

    Watch for The published response for governance is incomplete or does not match the supporting records.

  • Public location

    Sustainability reporting

    Identify where the plan's key features are publicly available.

    Evidence Dated source records, governance papers and approval evidence supporting public location.

    Watch for The published response for public location is incomplete or does not match the supporting records.

Before you start

  • 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?
＋ 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

Download preparation tools for E4-1 with free verified email access for 24 hours. Source-report links remain public.

Free · Email access
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 ↧

Check

For each claim, check the evidence

  • Applicability is reported accurately and completely.

    Risk The response omits, misclassifies or overstates applicability.

    Evidence to check Dated source records, governance papers and approval evidence supporting applicability.

  • Evolution of strategy and business model is reported accurately and completely.

    Risk The response omits, misclassifies or overstates evolution of strategy and business model.

    Evidence to check Dated source records, governance papers and approval evidence supporting evolution of strategy and business model.

  • Global Biodiversity Framework alignment is reported accurately and completely.

    Risk The response omits, misclassifies or overstates global biodiversity framework alignment.

    Evidence to check Dated source records, governance papers and approval evidence supporting global biodiversity framework alignment.

  • Targets is reported accurately and completely.

    Risk The response omits, misclassifies or overstates targets.

    Evidence to check Dated source records, governance papers and approval evidence supporting targets.

  • Key actions is reported accurately and completely.

    Risk The response omits, misclassifies or overstates key actions.

    Evidence to check Dated source records, governance papers and approval evidence supporting key actions.

  • Financial planning is reported accurately and completely.

    Risk The response omits, misclassifies or overstates financial planning.

    Evidence to check Dated source records, governance papers and approval evidence supporting financial planning.

  • Governance is reported accurately and completely.

    Risk The response omits, misclassifies or overstates governance.

    Evidence to check Dated source records, governance papers and approval evidence supporting governance.

  • Public location is reported accurately and completely.

    Risk The response omits, misclassifies or overstates public location.

    Evidence to check 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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Framework references

Relevant ESRS requirements and related disclosures

ESRS

E4-1

within ESRS E4: Biodiversity and Ecosystems

Open official source →

Guides that settle this question

ESRS E4 Biodiversity and Ecosystems: Sites, Value Chains, Metrics and Transition Plans →

Related & explore

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

More in ESRS E4 →Browse full catalogue →Search all disclosures →

How this library is built 1,211 published reports indexed 315,012 pages with page-level citations 272 published cards in the active catalogue
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