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ESRS E4: Biodiversity and Ecosystems·Disclosure Requirement E4-5
Metrics related to biodiversity and ecosystems change
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 E4-5 · 2026-5010-final
Last reviewed
2026-07-24
LRA educational guidance · Not issued or endorsed by European Commission
To prepare this disclosure
Disclosure focus
E4-5 reports performance against material biodiversity and ecosystems change-related impacts, risks and opportunities.
The disclosure separates location information for material impacts, risks or opportunities under paragraph 19 from metrics for material impacts under paragraph 20. Risks and opportunities must not disappear from the location assessment even though paragraph 20 metrics focus on impacts.
Metrics are selected to represent the undertaking's material effects on biodiversity and ecosystems and are reported with the methodology, boundary, assumptions, comparatives and context required by GDR-M.
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 locations | Identify locations associated with material biodiversity and ecosystems impacts, risks or opportunities. | Dated source records, governance papers and approval evidence supporting material locations. | Environment / Sustainability reporting |
| Biodiversity-sensitive areas | Identify whether material locations are in or near biodiversity-sensitive areas and provide the relevant designation. | Dated source records, governance papers and approval evidence supporting biodiversity-sensitive areas. | Environment / Sustainability reporting |
| Material impacts by change driver | Identify the material impacts associated with land-use change, freshwater-use change, sea-use change, direct exploitation, invasive alien species, pollution, climate change or other relevant drivers. | Dated source records, governance papers and approval evidence supporting material impacts by change driver. | Environment / Sustainability reporting |
| State of species | Report relevant metrics for species population, range, extinction risk or other material species condition. | Dated source records, governance papers and approval evidence supporting state of species. | Environment / Sustainability reporting |
| Extent and condition of ecosystems | Report relevant metrics for ecosystem extent and condition. | Dated source records, governance papers and approval evidence supporting extent and condition of ecosystems. | Environment / Sustainability reporting |
| Ecosystem services | Report relevant metrics for material ecosystem-service changes where applicable. | Dated source records, governance papers and approval evidence supporting ecosystem services. | Environment / Sustainability reporting |
| Metric and unit | State the metric and unit of measurement. | Dated source records, governance papers and approval evidence supporting metric and unit. | Sustainability reporting |
| Relationship to material matters | Explain the metric's relationship to material impacts, risks or opportunities and to policies, actions or targets where relevant. | Dated source records, governance papers and approval evidence supporting relationship to material matters. | Sustainability reporting |
| Methodology and sources | Describe the measurement or calculation methodology, source data and significant assumptions. | Dated source records, governance papers and approval evidence supporting methodology and sources. | Sustainability reporting |
| Scope and boundary | State the reporting boundary, scope limitations and any applicable ESRS 1 relief. | Dated source records, governance papers and approval evidence supporting scope and boundary. | Sustainability reporting |
| Validation | State whether and how the metric was validated by an external body other than the assurance provider. | Dated source records, governance papers and approval evidence supporting validation. | Sustainability reporting |
| Comparatives and changes | Provide required comparative information and explain changes in definitions or methodologies where applicable. | Dated source records, governance papers and approval evidence supporting comparatives and changes. | Sustainability reporting |
＋ Show E4-5 sub-elements (LRA working checklist)
Identify locations associated with material biodiversity and ecosystems impacts, risks or opportunities.
Identify whether material locations are in or near biodiversity-sensitive areas and provide the relevant designation.
Identify the material impacts associated with land-use change, freshwater-use change, sea-use change, direct exploitation, invasive alien species, pollution, climate change or other relevant drivers.
Report relevant metrics for species population, range, extinction risk or other material species condition.
Report relevant metrics for ecosystem extent and condition.
Report relevant metrics for material ecosystem-service changes where applicable.
State the metric and unit of measurement.
Explain the metric's relationship to material impacts, risks or opportunities and to policies, actions or targets where relevant.
Describe the measurement or calculation methodology, source data and significant assumptions.
State the reporting boundary, scope limitations and any applicable ESRS 1 relief.
State whether and how the metric was validated by an external body other than the assurance provider.
Provide required comparative information and explain changes in definitions or methodologies where applicable.
How to prepare it
Apply the ESRS reporting boundary and distinguish location information from material-impact metrics.
Collect and reconcile the records for: Material locations; Biodiversity-sensitive areas; Material impacts by change driver; State of species; Extent and condition of ecosystems; Ecosystem services; Metric and unit; Relationship to material matters; Methodology and sources; Scope and boundary; Validation; Comparatives and changes.
Select metrics that faithfully represent the undertaking's material biodiversity and ecosystems impacts; not every possible metric category applies.
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 material-location register, biodiversity-sensitive area mapping, impact-driver analysis, species and ecosystem metrics, primary and estimated data, monitoring records, boundary, methodology, assumptions and comparatives.
Use the organisation's own role and document names, but preserve the defined ESRS terms and the scope described above.
Better request
Provide the material-location register, biodiversity-sensitive area mapping, impact-driver analysis, species and ecosystem metrics, primary and estimated data, monitoring records, boundary, methodology, assumptions and comparatives.
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
Use defined ESRS terms, document primary data, remote sensing or estimates, and disclose applicable partial-scope reliefs rather than arbitrary site selection.
Context note
Additional species designations or supporting indicators may be reported but do not replace the required location and material-impact structure.
Download Centre
Preparation tools & forms
Professional preparation tools for E4-5 — 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.
Assurance readiness
For each claim, check the evidence
| Claim | Risk | Evidence to check |
|---|---|---|
| Material locations is reported accurately and completely. | The response omits, misclassifies or overstates material locations. | Dated source records, governance papers and approval evidence supporting material locations. |
| Biodiversity-sensitive areas is reported accurately and completely. | The response omits, misclassifies or overstates biodiversity-sensitive areas. | Dated source records, governance papers and approval evidence supporting biodiversity-sensitive areas. |
| Material impacts by change driver is reported accurately and completely. | The response omits, misclassifies or overstates material impacts by change driver. | Dated source records, governance papers and approval evidence supporting material impacts by change driver. |
| State of species is reported accurately and completely. | The response omits, misclassifies or overstates state of species. | Dated source records, governance papers and approval evidence supporting state of species. |
| Extent and condition of ecosystems is reported accurately and completely. | The response omits, misclassifies or overstates extent and condition of ecosystems. | Dated source records, governance papers and approval evidence supporting extent and condition of ecosystems. |
| Ecosystem services is reported accurately and completely. | The response omits, misclassifies or overstates ecosystem services. | Dated source records, governance papers and approval evidence supporting ecosystem services. |
| Metric and unit is reported accurately and completely. | The response omits, misclassifies or overstates metric and unit. | Dated source records, governance papers and approval evidence supporting metric and unit. |
| Relationship to material matters is reported accurately and completely. | The response omits, misclassifies or overstates relationship to material matters. | Dated source records, governance papers and approval evidence supporting relationship to material matters. |
| Methodology and sources is reported accurately and completely. | The response omits, misclassifies or overstates methodology and sources. | Dated source records, governance papers and approval evidence supporting methodology and sources. |
| Scope and boundary is reported accurately and completely. | The response omits, misclassifies or overstates scope and boundary. | Dated source records, governance papers and approval evidence supporting scope and boundary. |
| Validation is reported accurately and completely. | The response omits, misclassifies or overstates validation. | Dated source records, governance papers and approval evidence supporting validation. |
| Comparatives and changes is reported accurately and completely. | The response omits, misclassifies or overstates comparatives and changes. | Dated source records, governance papers and approval evidence supporting comparatives and changes. |
Evidence pack to prepare
Common reporting gaps
Using the abbreviated Metrics title.
Combining location and metric requirements.
Dropping risks and opportunities from the location assessment.
Treating all internal fields as mandatory.
Using selected sites without an applicable boundary basis or relief.
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Framework references
Relevant ESRS requirements and related disclosures
Available framework references and nearby disclosures relevant to preparing this requirement.
ESRS
E4-5
within ESRS E4: Biodiversity and Ecosystems
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