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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 E4-5
Metrics related to biodiversity and ecosystems change
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 E4-5 · 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
E4-5 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.
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 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 |
＋ Afficher les sous-éléments de E4-5 (liste de travail 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.
Comment le préparer
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.
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-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.
Meilleure demande
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.
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
Use defined ESRS terms, document primary data, remote sensing or estimates, and disclose applicable partial-scope reliefs rather than arbitrary site selection.
Note de contexte
Additional species designations or supporting indicators may be reported but do not replace the required location and material-impact structure.
Centre de téléchargement
Outils et formulaires de préparation
Outils de préparation professionnels pour E4-5 — 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 |
|---|---|---|
| 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. |
Dossier de preuves à préparer
Lacunes fréquentes dans les rapports
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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Références au référentiel
Exigences ESRS applicables et informations connexes
Références disponibles du référentiel et informations voisines utiles à la préparation de cette exigence.
ESRS
E4-5
au sein de ESRS E4 : Biodiversity and Ecosystems
Connexes et exploration
Biodiversity Transition Plan → FichePolicies → FicheActions & Resources → FicheTargets → 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 · E4-5
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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-e4-5/
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