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ESRS E4: Biodiversity and Ecosystems·Disclosure Requirement E4-4

Targets 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 E4-4 · 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

E4-4 reports measurable, time-bound and outcome-oriented targets related to material biodiversity and ecosystems impacts, risks or opportunities using GDR-T.

Each target remains linked to policy objectives and actions and includes its value or qualitative level, scope, period, methodology and performance. Baselines and milestones are reported where defined or set.

Where biodiversity offsets form part of a target, the disclosure explains their role and relevant conditions. Offset information is not required for targets that do not use offsets.

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 to which each target relates. Dated source records, governance papers and approval evidence supporting material impacts, risks and opportunities. Sustainability reporting
Relationship to policies and actions Describe the target's relationship to policy objectives and actions. Dated source records, governance papers and approval evidence supporting relationship to policies and actions. Sustainability reporting
Target value or level State the defined quantitative target value or qualitative target level, whether it is absolute or relative where relevant, and the unit of measurement. Dated source records, governance papers and approval evidence supporting target value or level. Sustainability reporting
Target scope Describe scope across own operations, upstream and downstream value chain and geographical boundaries. Dated source records, governance papers and approval evidence supporting target scope. Sustainability reporting
Target period and milestones State the target period and any milestones or interim targets that have been set. Dated source records, governance papers and approval evidence supporting target period and milestones. Sustainability reporting
Baseline If the undertaking defined a baseline, state its value or level and base year. Dated source records, governance papers and approval evidence supporting baseline. Sustainability reporting
Methodologies and assumptions Describe methodologies and significant assumptions used to define the target. Dated source records, governance papers and approval evidence supporting methodologies and assumptions. Sustainability reporting
Stakeholder involvement Describe how stakeholders were involved in setting the target where applicable. Dated source records, governance papers and approval evidence supporting stakeholder involvement. Sustainability reporting
Performance and revisions Report performance against the target and explain revisions to targets, methodologies or assumptions. Dated source records, governance papers and approval evidence supporting performance and revisions. Sustainability reporting
Offsets in targets Where a target relies on biodiversity offsets, explain their role, scope and relevant conditions. Dated source records, governance papers and approval evidence supporting offsets in targets. Environment / Sustainability reporting
＋ Subelementen van E4-4 tonen (LRA-werkchecklist)

Hoe u dit voorbereidt

Use the complete GDR-T scope and link each target to specific material biodiversity and ecosystems IROs.
Collect and reconcile the records for: Material impacts, risks and opportunities; Relationship to policies and actions; Target value or level; Target scope; Target period and milestones; Baseline; Methodologies and assumptions; Stakeholder involvement; Performance and revisions; Offsets in targets.
Baseline, milestones and offset information apply only where defined, set or used.
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 target register, material-IRO and policy/action links, values or levels, scope, periods, baselines, methodologies, stakeholder involvement, progress and offset 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 target register, material-IRO and policy/action links, values or levels, scope, periods, baselines, methodologies, stakeholder involvement, progress and offset 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

Distinguish direct GDR-T requirements, biodiversity-specific explanations and optional preparation controls.

Contextnotitie

If no measurable target exists, disclose the applicable absence and tracking information required by ESRS 2.

Downloadcentrum

Hulpmiddelen en formulieren voor de voorbereiding

Professionele voorbereidingshulpmiddelen voor E4-4 — 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.
Relationship to policies and actions is reported accurately and completely.The response omits, misclassifies or overstates relationship to policies and actions.Dated source records, governance papers and approval evidence supporting relationship to policies and actions.
Target value or level is reported accurately and completely.The response omits, misclassifies or overstates target value or level.Dated source records, governance papers and approval evidence supporting target value or level.
Target scope is reported accurately and completely.The response omits, misclassifies or overstates target scope.Dated source records, governance papers and approval evidence supporting target scope.
Target period and milestones is reported accurately and completely.The response omits, misclassifies or overstates target period and milestones.Dated source records, governance papers and approval evidence supporting target period and milestones.
Baseline is reported accurately and completely.The response omits, misclassifies or overstates baseline.Dated source records, governance papers and approval evidence supporting baseline.
Methodologies and assumptions is reported accurately and completely.The response omits, misclassifies or overstates methodologies and assumptions.Dated source records, governance papers and approval evidence supporting methodologies and assumptions.
Stakeholder involvement is reported accurately and completely.The response omits, misclassifies or overstates stakeholder involvement.Dated source records, governance papers and approval evidence supporting stakeholder involvement.
Performance and revisions is reported accurately and completely.The response omits, misclassifies or overstates performance and revisions.Dated source records, governance papers and approval evidence supporting performance and revisions.
Offsets in targets is reported accurately and completely.The response omits, misclassifies or overstates offsets in targets.Dated source records, governance papers and approval evidence supporting offsets in targets.

Voor te bereiden bewijsdossier

Veelvoorkomende hiaten in de rapportage

Using only Targets as the title.
Presenting six fields as the full checklist.
Omitting material-IRO and policy/action links.
Treating baseline as unconditional.
Requiring offset fields for targets without offsets.
✓ 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

E4-4

binnen ESRS E4: Biodiversity and Ecosystems

Officiële bron openen →

Gerelateerd & verkennen

Biodiversity Transition Plan → KaartPolicies → KaartActions & Resources → 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 · E4-4

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