Ga naar de kern van de disclosure
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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
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ESRS E4: Biodiversity and Ecosystems·Disclosure Requirement E4-2
Policies related to biodiversity and ecosystems
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.
Gepubliceerd paspoort
Laatst beoordeeld op 2026-07-24
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 E4-2 · 2026-5010-final
Laatst beoordeeld
2026-07-24
Educatief materiaal van LRA · Niet uitgegeven of goedgekeurd door European Commission
Voor deze disclosure
Kern van de disclosure
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.
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 |
|---|---|---|---|
| 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 |
＋ Subelementen van E4-2 tonen (LRA-werkchecklist)
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.
Hoe u dit voorbereidt
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.
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 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.
Beter verzoek
Provide the policy inventory, material-IRO mapping, contents, objectives, full scope and exclusions, accountability, commitments, stakeholder considerations, policy changes and applicable topical policy evidence.
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
Distinguish direct GDR-P and E4-2 requirements from internal traceability and site-screening evidence.
Contextnotitie
Record absence of policies for material matters through the applicable ESRS 2 route.
Downloadcentrum
Hulpmiddelen en formulieren voor de voorbereiding
Professionele voorbereidingshulpmiddelen voor E4-2 — 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.
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 |
|---|---|---|
| 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. |
Voor te bereiden bewijsdossier
Veelvoorkomende hiaten in de rapportage
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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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
E4-2
binnen ESRS E4: Biodiversity and Ecosystems
Gerelateerd & verkennen
Biodiversity Transition Plan → 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 · E4-2
Leer deze disclosure van begin tot eind op te stellen
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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
/nl/knowledge-hub/disclosure-cards/esrs-e4-2/
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