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 E4-2
Policies related to biodiversity and ecosystems
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 E4-2 · 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
E4-2 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.
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 |
|---|---|---|---|
| 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 |
＋ Mostrar los subelementos de E4-2 (lista de trabajo de LRA)
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.
Cómo prepararlo
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.
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 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.
Solicitud mejor
Provide the policy inventory, material-IRO mapping, contents, objectives, full scope and exclusions, accountability, commitments, stakeholder considerations, policy changes and applicable topical policy evidence.
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
Distinguish direct GDR-P and E4-2 requirements from internal traceability and site-screening evidence.
Nota de contexto
Record absence of policies for material matters through the applicable ESRS 2 route.
Centro de descargas
Herramientas y formularios de preparación
Herramientas profesionales de preparación para E4-2 — 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 |
|---|---|---|
| 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. |
Paquete de evidencia que preparar
Carencias habituales en los informes
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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Pruebe
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¿Qué datos necesito recopilar?
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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
E4-2
dentro de ESRS E4: Biodiversity and Ecosystems
Relacionado y explorar
Biodiversity Transition Plan → 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 · E4-2
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-e4-2/
Gratis · LRA Community
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