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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
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ESRS E4: Biodiversity and Ecosystems·Disclosure Requirement E4-2
Policies related to biodiversity and ecosystems
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.
Passaporto pubblicato
Ultima revisione il 2026-07-24
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 E4-2 · 2026-5010-final
Ultima revisione
2026-07-24
Materiale didattico LRA · Non emesso né approvato da European Commission
Per preparare questa informativa
Focus dell’informativa
E4-2 reports policies adopted to manage material biodiversity and ecosystems impacts, risks or opportunities in accordance with GDR-P.
In addition to the general policy information, the disclosure addresses traceability, own-operation sites in or near biodiversity-sensitive areas, sustainable land or agricultural practices, sustainable oceans or seas practices and deforestation where applicable.
A policy may cover only selected aspects of a topic. The disclosure reports the actual scope and exclusions rather than treating partial coverage as automatically deficient.
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 |
|---|---|---|---|
| Material impacts, risks and opportunities | Identify the material impacts, risks or opportunities that each policy addresses. | Dated source records, governance papers and approval evidence supporting material impacts, risks and opportunities. | Sustainability reporting |
| Policy contents and objectives | Describe the policy's key contents and general objectives. | Dated source records, governance papers and approval evidence supporting policy contents and objectives. | Sustainability reporting |
| Policy scope and exclusions | Describe scope or exclusions across own operations, upstream and downstream value chain, geographies and affected stakeholder groups where defined. | Dated source records, governance papers and approval evidence supporting policy scope and exclusions. | Sustainability reporting |
| Accountability | Identify the most senior level in the undertaking accountable for implementation. | Dated source records, governance papers and approval evidence supporting accountability. | Sustainability reporting |
| Third-party commitments | Identify third-party standards or initiatives only where the policy commits the undertaking to respect them through implementation. | Dated source records, governance papers and approval evidence supporting third-party commitments. | Sustainability reporting |
| Stakeholder interests and availability | Explain how key stakeholder interests were considered and how the policy is made available to affected stakeholders where relevant. | Dated source records, governance papers and approval evidence supporting stakeholder interests and availability. | Sustainability reporting |
| Policy changes | Describe material policy changes during the reporting period, where applicable. | Dated source records, governance papers and approval evidence supporting policy changes. | Sustainability reporting |
| Traceability policy content | Describe relevant traceability commitments and scope. | Dated source records, governance papers and approval evidence supporting traceability policy content. | Sustainability reporting |
| Biodiversity-sensitive locations | Describe policy content for own-operation sites in or near biodiversity-sensitive areas where applicable. | Dated source records, governance papers and approval evidence supporting biodiversity-sensitive locations. | Environment / Sustainability reporting |
| Land, ocean and deforestation policy content | Describe sustainable land or agricultural practices, sustainable oceans or seas practices and deforestation commitments where applicable. | Dated source records, governance papers and approval evidence supporting land, ocean and deforestation policy content. | Environment / Sustainability reporting |
＋ Mostra i sotto-elementi di E4-2 (checklist di lavoro LRA)
Identify the material impacts, risks or opportunities that each policy addresses.
Describe the policy's key contents and general objectives.
Describe scope or exclusions across own operations, upstream and downstream value chain, geographies and affected stakeholder groups where defined.
Identify the most senior level in the undertaking accountable for implementation.
Identify third-party standards or initiatives only where the policy commits the undertaking to respect them through implementation.
Explain how key stakeholder interests were considered and how the policy is made available to affected stakeholders where relevant.
Describe material policy changes during the reporting period, where applicable.
Describe relevant traceability commitments and scope.
Describe policy content for own-operation sites in or near biodiversity-sensitive areas where applicable.
Describe sustainable land or agricultural practices, sustainable oceans or seas practices and deforestation commitments where applicable.
Come prepararla
Use the complete GDR-P scope and topical conditional elements; dependencies may inform IRO identification but do not replace material IROs.
Collect and reconcile the records for: Material impacts, risks and opportunities; Policy contents and objectives; Policy scope and exclusions; Accountability; Third-party commitments; Stakeholder interests and availability; Policy changes; Traceability policy content; Biodiversity-sensitive locations; Land, ocean and deforestation policy content.
Topical policy elements apply where relevant to the undertaking's material biodiversity and ecosystems matters.
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 policy inventory, material-IRO mapping, contents, objectives, full scope and exclusions, accountability, commitments, stakeholder considerations, policy changes and applicable topical policy evidence.
Use the organisation's own role and document names, but preserve the defined ESRS terms and the scope described above.
Richiesta migliore
Provide the policy inventory, material-IRO mapping, contents, objectives, full scope and exclusions, accountability, commitments, stakeholder considerations, policy changes and applicable topical policy evidence.
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
Distinguish direct GDR-P and E4-2 requirements from internal traceability and site-screening evidence.
Nota di contesto
Record absence of policies for material matters through the applicable ESRS 2 route.
Centro download
Strumenti e moduli per la preparazione
Strumenti professionali di preparazione per E4-2 — 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.
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 |
|---|---|---|
| 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. |
| Policy contents and objectives is reported accurately and completely. | The response omits, misclassifies or overstates policy contents and objectives. | Dated source records, governance papers and approval evidence supporting policy contents and objectives. |
| Policy scope and exclusions is reported accurately and completely. | The response omits, misclassifies or overstates policy scope and exclusions. | Dated source records, governance papers and approval evidence supporting policy scope and exclusions. |
| Accountability is reported accurately and completely. | The response omits, misclassifies or overstates accountability. | Dated source records, governance papers and approval evidence supporting accountability. |
| Third-party commitments is reported accurately and completely. | The response omits, misclassifies or overstates third-party commitments. | Dated source records, governance papers and approval evidence supporting third-party commitments. |
| Stakeholder interests and availability is reported accurately and completely. | The response omits, misclassifies or overstates stakeholder interests and availability. | Dated source records, governance papers and approval evidence supporting stakeholder interests and availability. |
| Policy changes is reported accurately and completely. | The response omits, misclassifies or overstates policy changes. | Dated source records, governance papers and approval evidence supporting policy changes. |
| Traceability policy content is reported accurately and completely. | The response omits, misclassifies or overstates traceability policy content. | Dated source records, governance papers and approval evidence supporting traceability policy content. |
| Biodiversity-sensitive locations is reported accurately and completely. | The response omits, misclassifies or overstates biodiversity-sensitive locations. | Dated source records, governance papers and approval evidence supporting biodiversity-sensitive locations. |
| Land, ocean and deforestation policy content is reported accurately and completely. | The response omits, misclassifies or overstates land, ocean and deforestation policy content. | Dated source records, governance papers and approval evidence supporting land, ocean and deforestation policy content. |
Pacchetto di evidenze da preparare
Lacune ricorrenti nella rendicontazione
Using only Policies as the title.
Omitting GDR-P elements.
Treating dependencies as a substitute for material IROs.
Assuming policy must cover the whole business.
Using internal screening fields as official datapoints.
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Prova
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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
E4-2
all’interno di ESRS E4: Biodiversity and Ecosystems
Correlati ed esplora
Biodiversity Transition Plan → 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 · E4-2
Impara a preparare questa informativa dall’inizio alla fine
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.
Come è costruita questa biblioteca
312 report pubblicati indicizzati
63.171 pagine con citazioni a livello di pagina
272 schede disclosure realizzate da professionisti
/it/knowledge-hub/disclosure-cards/esrs-e4-2/
Gratis · LRA Community
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