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 E4-3
Actions and resources 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 E4-3 · 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
E4-3 reports key actions and resources related to material biodiversity and ecosystems impacts, risks or opportunities under GDR-A.
Actions taken and planned may be organised using the mitigation hierarchy — avoidance, minimisation, restoration and compensation — but the standard does not require a separate action in every category.
Biodiversity offsets are conditional. Where used, disclose their aims, key terms, standards or methodologies and relevant social and environmental safeguards. Respect for Indigenous Peoples' free, prior and informed consent is addressed where applicable.
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 addressed by each key action. | Dated source records, governance papers and approval evidence supporting material impacts, risks and opportunities. | Sustainability reporting |
| Actions taken and planned | Describe key actions taken in the reporting year and planned for the future, including their timeframes. | Dated source records, governance papers and approval evidence supporting actions taken and planned. | Sustainability reporting / Operations |
| Action scope | Describe scope across own operations, upstream and downstream value chain, subsidiaries, geographies and affected stakeholder groups where defined. | Dated source records, governance papers and approval evidence supporting action scope. | Sustainability reporting / Operations |
| Expected outcomes and policy objectives | Describe expected outcomes and, where applicable, how implementation contributes to related policy objectives. | Dated source records, governance papers and approval evidence supporting expected outcomes and policy objectives. | Sustainability reporting |
| Progress | Describe progress in implementing the action. | Dated source records, governance papers and approval evidence supporting progress. | Sustainability reporting |
| Significant resources | Where significant resources have been or are expected to be allocated, describe current and future operating and capital expenditure and relevant financial-statement references. | Dated source records, governance papers and approval evidence supporting significant resources. | Sustainability reporting / Finance |
| Resource assumptions and preconditions | Explain significant assumptions or preconditions for the resource information where applicable. | Dated source records, governance papers and approval evidence supporting resource assumptions and preconditions. | Sustainability reporting / Finance |
| Mitigation hierarchy | Explain how key actions relate to avoidance, minimisation, restoration or compensation where relevant. | Dated source records, governance papers and approval evidence supporting mitigation hierarchy. | Environment / Sustainability reporting |
| Biodiversity offsets | Where offsets are used, describe their aims, key terms, standards or methodologies and safeguards. | Dated source records, governance papers and approval evidence supporting biodiversity offsets. | Environment / Sustainability reporting |
| Free, prior and informed consent | Describe how applicable Indigenous Peoples' FPIC rights are respected. | Dated source records, governance papers and approval evidence supporting free, prior and informed consent. | Sustainability reporting / Legal |
＋ Mostrar los subelementos de E4-3 (lista de trabajo de LRA)
Identify the material impacts, risks or opportunities addressed by each key action.
Describe key actions taken in the reporting year and planned for the future, including their timeframes.
Describe scope across own operations, upstream and downstream value chain, subsidiaries, geographies and affected stakeholder groups where defined.
Describe expected outcomes and, where applicable, how implementation contributes to related policy objectives.
Describe progress in implementing the action.
Where significant resources have been or are expected to be allocated, describe current and future operating and capital expenditure and relevant financial-statement references.
Explain significant assumptions or preconditions for the resource information where applicable.
Explain how key actions relate to avoidance, minimisation, restoration or compensation where relevant.
Where offsets are used, describe their aims, key terms, standards or methodologies and safeguards.
Describe how applicable Indigenous Peoples' FPIC rights are respected.
Cómo prepararlo
Apply the full GDR-A scope and keep biodiversity-offset and FPIC information conditional on the undertaking's circumstances.
Collect and reconcile the records for: Material impacts, risks and opportunities; Actions taken and planned; Action scope; Expected outcomes and policy objectives; Progress; Significant resources; Resource assumptions and preconditions; Mitigation hierarchy; Biodiversity offsets; Free, prior and informed consent.
If no key actions are in place or planned for identified material biodiversity and ecosystems IROs, record that fact through the applicable ESRS 2 route.
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 material-IRO mapping, action register, timeframes, full scope, expected outcomes, policy links, progress, significant resources, mitigation-hierarchy assessment, offset records and FPIC evidence where applicable.
Use the organisation's own role and document names, but preserve the defined ESRS terms and the scope described above.
Solicitud mejor
Provide the material-IRO mapping, action register, timeframes, full scope, expected outcomes, policy links, progress, significant resources, mitigation-hierarchy assessment, offset records and FPIC evidence where applicable.
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
Classify actions consistently with the mitigation hierarchy and distinguish significant resources from routine operating costs.
Nota de contexto
Conservation and restoration may be useful internal categories but are not mandatory separate disclosure fields.
Centro de descargas
Herramientas y formularios de preparación
Herramientas profesionales de preparación para E4-3 — 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. |
| Actions taken and planned is reported accurately and completely. | The response omits, misclassifies or overstates actions taken and planned. | Dated source records, governance papers and approval evidence supporting actions taken and planned. |
| Action scope is reported accurately and completely. | The response omits, misclassifies or overstates action scope. | Dated source records, governance papers and approval evidence supporting action scope. |
| Expected outcomes and policy objectives is reported accurately and completely. | The response omits, misclassifies or overstates expected outcomes and policy objectives. | Dated source records, governance papers and approval evidence supporting expected outcomes and policy objectives. |
| Progress is reported accurately and completely. | The response omits, misclassifies or overstates progress. | Dated source records, governance papers and approval evidence supporting progress. |
| Significant resources is reported accurately and completely. | The response omits, misclassifies or overstates significant resources. | Dated source records, governance papers and approval evidence supporting significant resources. |
| Resource assumptions and preconditions is reported accurately and completely. | The response omits, misclassifies or overstates resource assumptions and preconditions. | Dated source records, governance papers and approval evidence supporting resource assumptions and preconditions. |
| Mitigation hierarchy is reported accurately and completely. | The response omits, misclassifies or overstates mitigation hierarchy. | Dated source records, governance papers and approval evidence supporting mitigation hierarchy. |
| Biodiversity offsets is reported accurately and completely. | The response omits, misclassifies or overstates biodiversity offsets. | Dated source records, governance papers and approval evidence supporting biodiversity offsets. |
| Free, prior and informed consent is reported accurately and completely. | The response omits, misclassifies or overstates free, prior and informed consent. | Dated source records, governance papers and approval evidence supporting free, prior and informed consent. |
Paquete de evidencia que preparar
Carencias habituales en los informes
Using only Actions & Resources as the title.
Omitting planned actions or expected outcomes.
Using sites as the whole action scope.
Requiring conservation and restoration as separate categories.
Treating offsets or resources as unconditional.
Pregunte al asistente de IA de Study Studio sobre esta divulgación
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Pruebe
¿Cómo preparo E4-3?
¿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
E4-3
dentro de ESRS E4: Biodiversity and Ecosystems
Relacionado y explorar
Biodiversity Transition Plan → FichaPolicies → 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 · E4-3
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-e4-3/
Gratis · LRA Community
Consiga sus herramientas para E4-3 — gratis
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