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 |
How to prepare it
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 verified email access. Enter the code we send you once and use downloads, report links and the LRA AI Assistant for 24 hours.
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
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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
Related & explore
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