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 E4-5
Metrics related to biodiversity and ecosystems change
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 E4-5 · 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
E4-5 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.
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 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 |
＋ Mostrar los subelementos de E4-5 (lista de trabajo de LRA)
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.
Cómo prepararlo
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.
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-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.
Solicitud mejor
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.
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
Use defined ESRS terms, document primary data, remote sensing or estimates, and disclose applicable partial-scope reliefs rather than arbitrary site selection.
Nota de contexto
Additional species designations or supporting indicators may be reported but do not replace the required location and material-impact structure.
Centro de descargas
Herramientas y formularios de preparación
Herramientas profesionales de preparación para E4-5 — 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 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. |
Paquete de evidencia que preparar
Carencias habituales en los informes
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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Pruebe
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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
E4-5
dentro de ESRS E4: Biodiversity and Ecosystems
Relacionado y explorar
Biodiversity Transition Plan → FichaPolicies → FichaActions & Resources → FichaTargets → 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 · E4-5
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-e4-5/
Gratis · LRA Community
Consiga sus herramientas para E4-5 — gratis
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