Aller à l’essentiel de l’information
RK
Révisé par
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
Support pédagogique LRA · Non publié ni approuvé par European Commission
Gratuit · Membres de la Community
✓ Assistant IA LRA · Supervision humaine
Ouvrir la source officielle →
Explore the ESRS / CSRD course →
ESRS E4: Biodiversity and Ecosystems·Disclosure Requirement E4-1
Biodiversity and ecosystems transition plan
Guide pratique pour préparer cette information. Utilisez cette fiche pour identifier les données à préparer, vérifier les affirmations et organiser les preuves. Pour les exigences exactes, reportez-vous toujours à la source officielle European Commission.
Passeport publié
Dernière révision le 2026-07-24
Révisé par
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
Support pédagogique LRA · Non publié ni approuvé par European Commission
Norme
ESRS E4: Biodiversity and Ecosystems
Disclosure Requirement E4-1 · 2026-5010-final
Dernière révision
2026-07-24
Support pédagogique LRA · Non publié ni approuvé par European Commission
Pour préparer cette information
Objet de l’information
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.
Ce support pédagogique LRA aide à préparer l’information. Pour les exigences exactes, reportez-vous toujours à la source officielle European Commission.
Avant de commencer
Avant de commencer
Une courte liste de contrôle avant de préparer cette information — cochez chaque point une fois réglé.
Préparation
Informations clés à préparer
| Champ à préparer | Ce qu’il faut recueillir | Indice de preuve | 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 |
＋ Afficher les sous-éléments de E4-1 (liste de travail 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.
Comment le préparer
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.
Demander les données
Request the disclosure evidence
Traduisez l’information en une question métier interne, puis adaptez-la au vocabulaire de votre organisation.
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.
Meilleure demande
Provide the approved transition plan, public disclosure location, strategy and business-model analysis, GBF alignment, targets, actions, financial planning and governance records.
Rédigez votre information
Des notes qui transforment les données en information publiée
Modèles pédagogiques LRA — adaptez-les à votre organisation et vérifiez la source officielle avant validation.
Note méthodologique
Separate the applicability check from the key features and link the plan to transformation of strategy and business model.
Note de contexte
A wider nature plan may be used where its biodiversity and ecosystems content and public key features are clear.
Centre de téléchargement
Outils et formulaires de préparation
Outils de préparation professionnels pour E4-1 — gratuits avec l’adhésion à LRA Community. Inscrivez-vous une fois (c’est gratuit) et tous les téléchargements se débloquent, avec la Bibliothèque des informations, les modèles et l’assistant IA LRA.
01XLSClasseur préparation et assurancePoints de données, risques, preuves à vérifier, responsable et dossier de preuves.Obtenir gratuitement ↧
02XLSPack de demande de donnéesE-mail de demande, modèle de message, champs de réponse et structure de validation.Obtenir gratuitement ↧
03PDFFiche de bibliothèqueRésumé imprimable d’une page de cette fiche d’information.Obtenir gratuitement ↧
Préparation à l’assurance
Pour chaque affirmation, vérifiez les preuves
| Affirmation | Risque | Preuves à vérifier |
|---|---|---|
| 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. |
Dossier de preuves à préparer
Lacunes fréquentes dans les rapports
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.
Interrogez l’assistant IA de Study Studio sur cette information
Obtenez des réponses concrètes pour votre contexte de reporting. Les deux premières réponses sont gratuites — rejoignez gratuitement LRA Community pour continuer sans limite.
Essayez
Comment préparer E4-1 ?
Quelles données dois-je collecter ?
Quelles erreurs éviter ?
2 réponses gratuites
Références au référentiel
Exigences ESRS applicables et informations connexes
Références disponibles du référentiel et informations voisines utiles à la préparation de cette exigence.
ESRS
E4-1
au sein de ESRS E4 : Biodiversity and Ecosystems
Connexes et exploration
Policies → FicheActions & Resources → FicheTargets → FicheMetrics (Biodiversity change) → Fiche
Parcourir toutes les informations →
Plus dans ESRS E4 → Parcourir le catalogue complet → Accueil de la Bibliothèque des informations → Rechercher dans toutes les informations →
Aller plus loin · E4-1
Apprenez à préparer cette information de bout en bout
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.
Comment cette bibliothèque est construite
312 rapports publiés indexés
63 171 pages avec citations au niveau de la page
272 fiches disclosure conçues par des praticiens
/fr/knowledge-hub/disclosure-cards/esrs-e4-1/
Gratuit · LRA Community
Obtenez vos outils E4-1 — gratuitement
Vos outils de préparation sont gratuits pour les membres de LRA Community et les étudiants. Inscrivez-vous une fois (c’est gratuit) et votre téléchargement démarre aussitôt — avec la Bibliothèque des informations, les modèles et l’assistant IA LRA.
✓
C’est fait — votre téléchargement démarre
Votre fichier est en cours de téléchargement. Votre Cabinet Community — avec la Bibliothèque des informations, les modèles et l’assistant IA LRA — est prêt lui aussi.
Ouvrir votre Cabinet →