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ESRS E4: Biodiversity and Ecosystems·Disclosure Requirement E4-2
Policies related to biodiversity and ecosystems
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.
Published passport
Last reviewed 2026-07-24
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 E4-2 · 2026-5010-final
Last reviewed
2026-07-24
LRA educational guidance · Not issued or endorsed by European Commission
To prepare this disclosure
Disclosure focus
E4-2 reports policies adopted to manage material biodiversity and ecosystems impacts, risks or opportunities in accordance with GDR-P.
In addition to the general policy information, the disclosure addresses traceability, own-operation sites in or near biodiversity-sensitive areas, sustainable land or agricultural practices, sustainable oceans or seas practices and deforestation where applicable.
A policy may cover only selected aspects of a topic. The disclosure reports the actual scope and exclusions rather than treating partial coverage as automatically deficient.
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 |
|---|---|---|---|
| Material impacts, risks and opportunities | Identify the material impacts, risks or opportunities that each policy addresses. | Dated source records, governance papers and approval evidence supporting material impacts, risks and opportunities. | Sustainability reporting |
| Policy contents and objectives | Describe the policy's key contents and general objectives. | Dated source records, governance papers and approval evidence supporting policy contents and objectives. | Sustainability reporting |
| Policy scope and exclusions | Describe scope or exclusions across own operations, upstream and downstream value chain, geographies and affected stakeholder groups where defined. | Dated source records, governance papers and approval evidence supporting policy scope and exclusions. | Sustainability reporting |
| Accountability | Identify the most senior level in the undertaking accountable for implementation. | Dated source records, governance papers and approval evidence supporting accountability. | Sustainability reporting |
| Third-party commitments | Identify third-party standards or initiatives only where the policy commits the undertaking to respect them through implementation. | Dated source records, governance papers and approval evidence supporting third-party commitments. | Sustainability reporting |
| Stakeholder interests and availability | Explain how key stakeholder interests were considered and how the policy is made available to affected stakeholders where relevant. | Dated source records, governance papers and approval evidence supporting stakeholder interests and availability. | Sustainability reporting |
| Policy changes | Describe material policy changes during the reporting period, where applicable. | Dated source records, governance papers and approval evidence supporting policy changes. | Sustainability reporting |
| Traceability policy content | Describe relevant traceability commitments and scope. | Dated source records, governance papers and approval evidence supporting traceability policy content. | Sustainability reporting |
| Biodiversity-sensitive locations | Describe policy content for own-operation sites in or near biodiversity-sensitive areas where applicable. | Dated source records, governance papers and approval evidence supporting biodiversity-sensitive locations. | Environment / Sustainability reporting |
| Land, ocean and deforestation policy content | Describe sustainable land or agricultural practices, sustainable oceans or seas practices and deforestation commitments where applicable. | Dated source records, governance papers and approval evidence supporting land, ocean and deforestation policy content. | Environment / Sustainability reporting |
＋ Show E4-2 sub-elements (LRA working checklist)
Identify the material impacts, risks or opportunities that each policy addresses.
Describe the policy's key contents and general objectives.
Describe scope or exclusions across own operations, upstream and downstream value chain, geographies and affected stakeholder groups where defined.
Identify the most senior level in the undertaking accountable for implementation.
Identify third-party standards or initiatives only where the policy commits the undertaking to respect them through implementation.
Explain how key stakeholder interests were considered and how the policy is made available to affected stakeholders where relevant.
Describe material policy changes during the reporting period, where applicable.
Describe relevant traceability commitments and scope.
Describe policy content for own-operation sites in or near biodiversity-sensitive areas where applicable.
Describe sustainable land or agricultural practices, sustainable oceans or seas practices and deforestation commitments where applicable.
How to prepare it
Use the complete GDR-P scope and topical conditional elements; dependencies may inform IRO identification but do not replace material IROs.
Collect and reconcile the records for: Material impacts, risks and opportunities; Policy contents and objectives; Policy scope and exclusions; Accountability; Third-party commitments; Stakeholder interests and availability; Policy changes; Traceability policy content; Biodiversity-sensitive locations; Land, ocean and deforestation policy content.
Topical policy elements apply where relevant to the undertaking's material biodiversity and ecosystems matters.
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 policy inventory, material-IRO mapping, contents, objectives, full scope and exclusions, accountability, commitments, stakeholder considerations, policy changes and applicable topical policy evidence.
Use the organisation's own role and document names, but preserve the defined ESRS terms and the scope described above.
Better request
Provide the policy inventory, material-IRO mapping, contents, objectives, full scope and exclusions, accountability, commitments, stakeholder considerations, policy changes and applicable topical policy evidence.
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
Distinguish direct GDR-P and E4-2 requirements from internal traceability and site-screening evidence.
Context note
Record absence of policies for material matters through the applicable ESRS 2 route.
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Preparation tools & forms
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Assurance readiness
For each claim, check the evidence
| Claim | Risk | Evidence to check |
|---|---|---|
| Material impacts, risks and opportunities is reported accurately and completely. | The response omits, misclassifies or overstates material impacts, risks and opportunities. | Dated source records, governance papers and approval evidence supporting material impacts, risks and opportunities. |
| Policy contents and objectives is reported accurately and completely. | The response omits, misclassifies or overstates policy contents and objectives. | Dated source records, governance papers and approval evidence supporting policy contents and objectives. |
| Policy scope and exclusions is reported accurately and completely. | The response omits, misclassifies or overstates policy scope and exclusions. | Dated source records, governance papers and approval evidence supporting policy scope and exclusions. |
| Accountability is reported accurately and completely. | The response omits, misclassifies or overstates accountability. | Dated source records, governance papers and approval evidence supporting accountability. |
| Third-party commitments is reported accurately and completely. | The response omits, misclassifies or overstates third-party commitments. | Dated source records, governance papers and approval evidence supporting third-party commitments. |
| Stakeholder interests and availability is reported accurately and completely. | The response omits, misclassifies or overstates stakeholder interests and availability. | Dated source records, governance papers and approval evidence supporting stakeholder interests and availability. |
| Policy changes is reported accurately and completely. | The response omits, misclassifies or overstates policy changes. | Dated source records, governance papers and approval evidence supporting policy changes. |
| Traceability policy content is reported accurately and completely. | The response omits, misclassifies or overstates traceability policy content. | Dated source records, governance papers and approval evidence supporting traceability policy content. |
| Biodiversity-sensitive locations is reported accurately and completely. | The response omits, misclassifies or overstates biodiversity-sensitive locations. | Dated source records, governance papers and approval evidence supporting biodiversity-sensitive locations. |
| Land, ocean and deforestation policy content is reported accurately and completely. | The response omits, misclassifies or overstates land, ocean and deforestation policy content. | Dated source records, governance papers and approval evidence supporting land, ocean and deforestation policy content. |
Evidence pack to prepare
Common reporting gaps
Using only Policies as the title.
Omitting GDR-P elements.
Treating dependencies as a substitute for material IROs.
Assuming policy must cover the whole business.
Using internal screening fields as official datapoints.
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Framework references
Relevant ESRS requirements and related disclosures
Available framework references and nearby disclosures relevant to preparing this requirement.
ESRS
E4-2
within ESRS E4: Biodiversity and Ecosystems
Related & explore
Biodiversity Transition Plan → CardActions & Resources → CardTargets → CardMetrics (Biodiversity change) → Card
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More in ESRS E4 → Browse full catalogue → Disclosure Library home → Search all disclosures →
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