Ir al foco de la divulgación
RK
Revisado por
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
Material formativo de LRA · No emitido ni avalado por European Commission
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ESRS E4: Biodiversity and Ecosystems·Disclosure Requirement E4-1
Biodiversity and ecosystems transition plan
Guía práctica para preparar esta divulgación. Use esta ficha para identificar la información a preparar, verificar afirmaciones y organizar la evidencia de soporte. Para los requisitos exactos, consulte siempre la fuente oficial de European Commission.
Pasaporte publicado
Última revisión el 2026-07-24
Revisado por
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
Material formativo de LRA · No emitido ni avalado por European Commission
Norma
ESRS E4: Biodiversity and Ecosystems
Disclosure Requirement E4-1 · 2026-5010-final
Última revisión
2026-07-24
Material formativo de LRA · No emitido ni avalado por European Commission
Para preparar esta divulgación
Foco de la divulgación
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.
Este material formativo de LRA apoya la preparación de la divulgación. Para los requisitos exactos, consulte siempre la fuente oficial de European Commission.
Antes de empezar
Antes de empezar
Una breve lista de comprobación antes de preparar esta divulgación: marque cada punto a medida que lo resuelva.
Preparación
Información clave que preparar
| Campo de preparación | Qué recopilar | Pista de evidencia | Responsable |
|---|---|---|---|
| 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 |
＋ Mostrar los subelementos de E4-1 (lista de trabajo de LRA)
Confirm whether a biodiversity and ecosystems transition plan is in place and whether its key features have been made public.
Explain how strategy and business model will evolve to contribute to halting and reversing biodiversity loss.
Explain the plan's relationship to the global goal and transition implied by the Kunming-Montreal Global Biodiversity Framework.
Describe or cross-reference the plan's biodiversity and ecosystems targets.
Describe or cross-reference key actions in the plan.
Describe how implementation is reflected in financial planning.
Describe approval, oversight and accountability for the plan.
Identify where the plan's key features are publicly available.
Cómo prepararlo
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.
Solicitar los datos
Request the disclosure evidence
Traduzca la divulgación a una pregunta de negocio interna y adáptela después al lenguaje propio de su organización.
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.
Solicitud mejor
Provide the approved transition plan, public disclosure location, strategy and business-model analysis, GBF alignment, targets, actions, financial planning and governance records.
Redacte su divulgación
Notas que convierten los datos en una divulgación
Plantillas formativas de LRA: adáptelas a su organización y consulte la fuente oficial antes de la aprobación.
Nota metodológica
Separate the applicability check from the key features and link the plan to transformation of strategy and business model.
Nota de contexto
A wider nature plan may be used where its biodiversity and ecosystems content and public key features are clear.
Centro de descargas
Herramientas y formularios de preparación
Herramientas profesionales de preparación para E4-1 — gratuitas con la membresía de LRA Community. Regístrese una vez (es gratis) y se desbloquean todas las descargas, junto con la Biblioteca de divulgaciones, las plantillas y el asistente de IA de LRA.
01XLSCuaderno de preparación y aseguramientoPuntos de datos, riesgos, evidencia que verificar, responsable y paquete de evidencia.Consíguelo gratis ↧
02XLSPaquete de solicitud de datosCorreo de solicitud, plantilla de mensaje, campos de respuesta y estructura de aprobación.Consíguelo gratis ↧
03PDFFicha de la bibliotecaResumen imprimible de una página de esta ficha de divulgación.Consíguelo gratis ↧
Preparación para el aseguramiento
Para cada afirmación, compruebe la evidencia
| Afirmación | Riesgos | Evidencia que comprobar |
|---|---|---|
| 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. |
Paquete de evidencia que preparar
Carencias habituales en los informes
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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Pruebe
¿Cómo preparo E4-1?
¿Qué datos necesito recopilar?
¿Qué errores debo evitar?
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Referencias del marco
Requisitos aplicables de ESRS y divulgaciones relacionadas
Referencias disponibles del marco y divulgaciones cercanas relevantes para preparar este requisito.
ESRS
E4-1
dentro de ESRS E4: Biodiversity and Ecosystems
Relacionado y explorar
Policies → FichaActions & Resources → FichaTargets → FichaMetrics (Biodiversity change) → Ficha
Ver todas las divulgaciones →
Más en ESRS E4 → Ver el catálogo completo → Inicio de la Biblioteca de divulgaciones → Buscar en todas las divulgaciones →
Profundizar · E4-1
Aprenda a preparar esta divulgación de principio a fin
This guide covers one Disclosure Requirement. The ESRS / CSRD Reporting course walks the full European workflow — double materiality, datapoints, evidence and assurance — with exercises on your own data.
Available as Guided Flex, Live Cohort, 1:1 Expert Mentorship or Corporate Programme.
Cómo se construye esta biblioteca
312 informes publicados indexados
63 171 páginas con citas a nivel de página
272 fichas de divulgación creadas por profesionales
/es/knowledge-hub/disclosure-cards/esrs-e4-1/
Gratis · LRA Community
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