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London Reporting Academy ESRS E4 · Biodiversity and Ecosystems · Disclosure Requirement E4-5

Applicable from FY2027

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

Metrics related to biodiversity and ecosystems change

E4-5 · mandatory · narrative disclosure

E4-5 reports performance against material biodiversity and ecosystems change-related impacts, risks and opportunities.

Start preparing ↓ Official European Commission source ↗

Disclosure focus

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.

Prepare

What to collect before drafting

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

  • Material locations

    Environment / Sustainability reporting

    Identify locations associated with material biodiversity and ecosystems impacts, risks or opportunities.

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

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

  • Biodiversity-sensitive areas

    Environment / Sustainability reporting

    Identify whether material locations are in or near biodiversity-sensitive areas and provide the relevant designation.

    Evidence Dated source records, governance papers and approval evidence supporting biodiversity-sensitive areas.

    Watch for The published response for biodiversity-sensitive areas is incomplete or does not match the supporting records.

  • Material impacts by change driver

    Environment / Sustainability reporting

    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.

    Evidence Dated source records, governance papers and approval evidence supporting material impacts by change driver.

    Watch for The published response for material impacts by change driver is incomplete or does not match the supporting records.

  • State of species

    Environment / Sustainability reporting

    Report relevant metrics for species population, range, extinction risk or other material species condition.

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

    Watch for The published response for state of species is incomplete or does not match the supporting records.

  • Extent and condition of ecosystems

    Environment / Sustainability reporting

    Report relevant metrics for ecosystem extent and condition.

    Evidence Dated source records, governance papers and approval evidence supporting extent and condition of ecosystems.

    Watch for The published response for extent and condition of ecosystems is incomplete or does not match the supporting records.

  • Ecosystem services

    Environment / Sustainability reporting

    Report relevant metrics for material ecosystem-service changes where applicable.

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

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

  • Metric and unit

    Sustainability reporting

    State the metric and unit of measurement.

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

    Watch for The published response for metric and unit is incomplete or does not match the supporting records.

  • Relationship to material matters

    Sustainability reporting

    Explain the metric's relationship to material impacts, risks or opportunities and to policies, actions or targets where relevant.

    Evidence Dated source records, governance papers and approval evidence supporting relationship to material matters.

    Watch for The published response for relationship to material matters is incomplete or does not match the supporting records.

  • Methodology and sources

    Sustainability reporting

    Describe the measurement or calculation methodology, source data and significant assumptions.

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

    Watch for The published response for methodology and sources is incomplete or does not match the supporting records.

  • Scope and boundary

    Sustainability reporting

    State the reporting boundary, scope limitations and any applicable ESRS 1 relief.

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

    Watch for The published response for scope and boundary is incomplete or does not match the supporting records.

  • Validation

    Sustainability reporting

    State whether and how the metric was validated by an external body other than the assurance provider.

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

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

  • Comparatives and changes

    Sustainability reporting

    Provide required comparative information and explain changes in definitions or methodologies where applicable.

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

    Watch for The published response for comparatives and changes is incomplete or does not match the supporting records.

Before you start

  • Apply the ESRS reporting boundary and distinguish location information from material-impact metrics.
  • Select metrics that faithfully represent the undertaking's material biodiversity and ecosystems impacts; not every possible metric category applies.
  • Have the supporting records and the final response been reconciled?
＋ Show E4-5 sub-elements (LRA working checklist)

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

Download preparation tools for E4-5 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

  • Material locations is reported accurately and completely.

    Risk The response omits, misclassifies or overstates material locations.

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

  • Biodiversity-sensitive areas is reported accurately and completely.

    Risk The response omits, misclassifies or overstates biodiversity-sensitive areas.

    Evidence to check Dated source records, governance papers and approval evidence supporting biodiversity-sensitive areas.

  • Material impacts by change driver is reported accurately and completely.

    Risk The response omits, misclassifies or overstates material impacts by change driver.

    Evidence to check Dated source records, governance papers and approval evidence supporting material impacts by change driver.

  • State of species is reported accurately and completely.

    Risk The response omits, misclassifies or overstates state of species.

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

  • Extent and condition of ecosystems is reported accurately and completely.

    Risk The response omits, misclassifies or overstates extent and condition of ecosystems.

    Evidence to check Dated source records, governance papers and approval evidence supporting extent and condition of ecosystems.

  • Ecosystem services is reported accurately and completely.

    Risk The response omits, misclassifies or overstates ecosystem services.

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

  • Metric and unit is reported accurately and completely.

    Risk The response omits, misclassifies or overstates metric and unit.

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

  • Relationship to material matters is reported accurately and completely.

    Risk The response omits, misclassifies or overstates relationship to material matters.

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

  • Methodology and sources is reported accurately and completely.

    Risk The response omits, misclassifies or overstates methodology and sources.

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

  • Scope and boundary is reported accurately and completely.

    Risk The response omits, misclassifies or overstates scope and boundary.

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

  • Validation is reported accurately and completely.

    Risk The response omits, misclassifies or overstates validation.

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

  • Comparatives and changes is reported accurately and completely.

    Risk The response omits, misclassifies or overstates comparatives and changes.

    Evidence to check 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

ESRS

E4-5

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

Biodiversity Transition Plan → CardPolicies → CardActions & Resources → CardTargets → CardBrowse all disclosures →

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