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

Biodiversity and ecosystems transition plan

Praktische leidraad voor het opstellen van deze disclosure. Gebruik deze kaart om te bepalen welke informatie u voorbereidt, om beweringen te toetsen en om onderbouwend bewijs te ordenen. Raadpleeg voor de exacte vereisten altijd de officiële European Commission-bron.

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Gepubliceerd paspoort

Laatst beoordeeld op 2026-07-24
RK Beoordeeld door 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 Educatief materiaal van LRA · Niet uitgegeven of goedgekeurd door European Commission

Standaard

ESRS E4: Biodiversity and Ecosystems

Disclosure Requirement E4-1 · 2026-5010-final

Van kracht

—

Officiële bron: Openen ↗

Laatst beoordeeld

2026-07-24

Educatief materiaal van LRA · Niet uitgegeven of goedgekeurd door European Commission

Voor deze disclosure
8LRA preparation fields 8beweringen te toetsen 8bewijsgebieden

Kern van de disclosure

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.

Dit educatieve materiaal van LRA ondersteunt het opstellen van de disclosure. Raadpleeg voor de exacte vereisten altijd de officiële European Commission-bron.

Voordat u begint

Voordat u begint

Een korte checklist voordat u deze disclosure opstelt — vink elk punt af zodra het geregeld is.

Voorbereiding

Belangrijkste voor te bereiden informatie

Voorbereidingsveld Wat vast te leggen Aanwijzing voor bewijs Eigenaar
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
＋ Subelementen van E4-1 tonen (LRA-werkchecklist)

Hoe u dit voorbereidt

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.

De gegevens opvragen

Request the disclosure evidence

Vertaal de disclosure naar een interne bedrijfsvraag — en pas die daarna aan op het taalgebruik van uw organisatie.

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.

Beter verzoek

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

Stel uw disclosure op

Notities die gegevens tot een disclosure maken

LRA-trainingssjablonen — pas ze aan op uw organisatie en controleer de officiële bron vóór goedkeuring.

Methodenotitie

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

Contextnotitie

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

Downloadcentrum

Hulpmiddelen en formulieren voor de voorbereiding

Professionele voorbereidingshulpmiddelen voor E4-1 — gratis met een LRA Community-lidmaatschap. Registreer u eenmalig (gratis) en alle downloads komen vrij, samen met de Disclosure-bibliotheek, de sjablonen en de LRA AI-assistent.

Gratis · Community-leden
01XLSWerkboek voorbereiding & assuranceDatapunten, risico’s, te controleren bewijs, eigenaar en bewijsdossier.Gratis downloaden ↧ 02XLSPakket voor de gegevensaanvraagAanvraagmail, berichtsjabloon, antwoordvelden en goedkeuringsstructuur.Gratis downloaden ↧ 03PDFBibliotheekkaartPrintbare samenvatting van één pagina van deze disclosure-kaart.Gratis downloaden ↧

Assurance-gereedheid

Controleer bij elke bewering het bewijs

Bewering Risico Te controleren bewijs
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.

Voor te bereiden bewijsdossier

Veelvoorkomende hiaten in de rapportage

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.
✓ LRA AI-assistent · Met menselijke controle
Dr Ross Kurinko

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Verwijzingen naar het raamwerk

Relevante ESRS-vereisten en verwante disclosures

Beschikbare verwijzingen naar het raamwerk en aanpalende disclosures die relevant zijn voor deze vereiste.

ESRS

E4-1

binnen ESRS E4: Biodiversity and Ecosystems

Officiële bron openen →

Gerelateerd & verkennen

Policies → KaartActions & Resources → KaartTargets → KaartMetrics (Biodiversity change) → Kaart Alle disclosures bekijken →

Meer in ESRS E4 → Volledige catalogus bekijken → Home van de Disclosure-bibliotheek → Zoeken in alle disclosures →

Verder verdiepen · E4-1

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Hoe deze bibliotheek is opgebouwd 312 gepubliceerde rapporten geïndexeerd 63.171 pagina’s met verwijzingen op paginaniveau 272 door practitioners gemaakte Disclosurekaarten
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