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

Actions and resources 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.

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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 E4-3 · 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
10LRA preparation fields 10beweringen te toetsen 10bewijsgebieden

Kern van de disclosure

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.

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 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
＋ Subelementen van E4-3 tonen (LRA-werkchecklist)

Hoe u dit voorbereidt

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.

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 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.

Beter verzoek

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.

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

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

Contextnotitie

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

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Hulpmiddelen en formulieren voor de voorbereiding

Professionele voorbereidingshulpmiddelen voor E4-3 — 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
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.

Voor te bereiden bewijsdossier

Veelvoorkomende hiaten in de rapportage

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.
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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

E4-3

binnen ESRS E4: Biodiversity and Ecosystems

Officiële bron openen →

Gerelateerd & verkennen

Biodiversity Transition Plan → KaartPolicies → 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 · E4-3

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