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ESRS E4: Biodiversity and Ecosystems·Disclosure Requirement E4-1

Biodiversity and ecosystems transition plan

Guida pratica per preparare questa informativa. Usa questa scheda per individuare le informazioni da predisporre, verificare le affermazioni e organizzare le evidenze a supporto. Per i requisiti esatti, fai sempre riferimento alla fonte ufficiale European Commission.

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Passaporto pubblicato

Ultima revisione il 2026-07-24
RK Revisionato da 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 Materiale didattico LRA · Non emesso né approvato da European Commission

Standard

ESRS E4: Biodiversity and Ecosystems

Disclosure Requirement E4-1 · 2026-5010-final

In vigore

—

Fonte ufficiale: Apri ↗

Ultima revisione

2026-07-24

Materiale didattico LRA · Non emesso né approvato da European Commission

Per preparare questa informativa
8LRA preparation fields 8affermazioni da verificare 8aree di evidenza

Focus dell’informativa

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.

Questo materiale didattico LRA supporta la preparazione dell’informativa. Per i requisiti esatti, fai sempre riferimento alla fonte ufficiale European Commission.

Prima di iniziare

Prima di iniziare

Una breve checklist prima di preparare questa informativa: spunta ogni voce man mano che la definisci.

Preparazione

Informazioni chiave da preparare

Campo da preparare Cosa rilevare Suggerimento sull’evidenza Responsabile
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
＋ Mostra i sotto-elementi di E4-1 (checklist di lavoro LRA)

Come prepararla

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.

Richiedi i dati

Request the disclosure evidence

Traduci l’informativa in una domanda di business interna, poi adattala al linguaggio della tua organizzazione.

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.

Richiesta migliore

Provide the approved transition plan, public disclosure location, strategy and business-model analysis, GBF alignment, targets, actions, financial planning and governance records.

Redigi la tua informativa

Note che trasformano i dati in un’informativa

Modelli formativi LRA: adattali alla tua organizzazione e verifica la fonte ufficiale prima dell’approvazione.

Nota metodologica

Separate the applicability check from the key features and link the plan to transformation of strategy and business model.

Nota di contesto

A wider nature plan may be used where its biodiversity and ecosystems content and public key features are clear.

Centro download

Strumenti e moduli per la preparazione

Strumenti professionali di preparazione per E4-1 — gratuiti con l’iscrizione a LRA Community. Registrati una volta (è gratis) e sblocchi tutti i download, insieme alla Biblioteca delle informative, ai modelli e all’assistente IA di LRA.

Gratis · Membri della Community
01XLSCartella di lavoro per preparazione e assurancePunti dato, rischi, evidenze da verificare, responsabile e pacchetto di evidenze.Ottienilo gratis ↧ 02XLSPacchetto per la richiesta datiE-mail di richiesta, modello di messaggio, campi di risposta e struttura di approvazione.Ottienilo gratis ↧ 03PDFScheda della bibliotecaSintesi stampabile di una pagina di questa scheda informativa.Ottienilo gratis ↧

Preparazione all’assurance

Per ogni affermazione, verifica le evidenze

Affermazione Rischio Evidenze da verificare
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.

Pacchetto di evidenze da preparare

Lacune ricorrenti nella rendicontazione

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.
✓ Assistente IA di LRA · Con supervisione umana
Dr Ross Kurinko

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Riferimenti al framework

Requisiti ESRS pertinenti e informative correlate

Riferimenti disponibili al framework e informative vicine utili alla preparazione di questo requisito.

ESRS

E4-1

all’interno di ESRS E4: Biodiversity and Ecosystems

Apri la fonte ufficiale →

Correlati ed esplora

Policies → SchedaActions & Resources → SchedaTargets → SchedaMetrics (Biodiversity change) → Scheda Sfoglia tutte le informative →

Altro in ESRS E4 → Sfoglia il catalogo completo → Home della Biblioteca delle informative → Cerca in tutte le informative →

Approfondisci · E4-1

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Come è costruita questa biblioteca 312 report pubblicati indicizzati 63.171 pagine con citazioni a livello di pagina 272 schede disclosure realizzate da professionisti
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