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ESRS E4: Biodiversity and Ecosystems·Disclosure Requirement E4-3

Actions and resources 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.

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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 E4-3 · 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
10LRA preparation fields 10affermazioni da verificare 10aree di evidenza

Focus dell’informativa

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.

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 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
＋ Mostra i sotto-elementi di E4-3 (checklist di lavoro LRA)

Come prepararla

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.

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 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.

Richiesta migliore

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.

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

Classify actions consistently with the mitigation hierarchy and distinguish significant resources from routine operating costs.

Nota di contesto

Conservation and restoration may be useful internal categories but are not mandatory separate disclosure fields.

Centro download

Strumenti e moduli per la preparazione

Strumenti professionali di preparazione per E4-3 — 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
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.

Pacchetto di evidenze da preparare

Lacune ricorrenti nella rendicontazione

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.
✓ 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

E4-3

all’interno di ESRS E4: Biodiversity and Ecosystems

Apri la fonte ufficiale →

Correlati ed esplora

Biodiversity Transition Plan → SchedaPolicies → 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 · E4-3

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.

Explore the ESRS / CSRD course →
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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