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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
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ESRS E4: Biodiversity and Ecosystems·Disclosure Requirement E4-3
Actions and resources related to biodiversity and ecosystems
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 E4-3 · 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
E4-3 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.
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 |
|---|---|---|---|
| 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 |
＋ Afficher les sous-éléments de E4-3 (liste de travail 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.
Comment le préparer
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.
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 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.
Meilleure demande
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.
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
Classify actions consistently with the mitigation hierarchy and distinguish significant resources from routine operating costs.
Note de contexte
Conservation and restoration may be useful internal categories but are not mandatory separate disclosure fields.
Centre de téléchargement
Outils et formulaires de préparation
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Préparation à l’assurance
Pour chaque affirmation, vérifiez les preuves
| Affirmation | Risque | Preuves à vérifier |
|---|---|---|
| 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. |
Dossier de preuves à préparer
Lacunes fréquentes dans les rapports
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.
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Références au référentiel
Exigences ESRS applicables et informations connexes
Références disponibles du référentiel et informations voisines utiles à la préparation de cette exigence.
ESRS
E4-3
au sein de ESRS E4 : Biodiversity and Ecosystems
Connexes et exploration
Biodiversity Transition Plan → FichePolicies → 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 · E4-3
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-e4-3/
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