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ESRS E4: Biodiversity and Ecosystems·Disclosure Requirement E4-5

Metrics related to biodiversity and ecosystems change

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 E4-5 · 2026-5010-final

Van kracht

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Officiële bron: Openen ↗

Laatst beoordeeld

2026-07-24

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

Voor deze disclosure
12LRA preparation fields 12beweringen te toetsen 12bewijsgebieden

Kern van de disclosure

E4-5 reports performance against material biodiversity and ecosystems change-related impacts, risks and opportunities.

The disclosure separates location information for material impacts, risks or opportunities under paragraph 19 from metrics for material impacts under paragraph 20. Risks and opportunities must not disappear from the location assessment even though paragraph 20 metrics focus on impacts.

Metrics are selected to represent the undertaking's material effects on biodiversity and ecosystems and are reported with the methodology, boundary, assumptions, comparatives and context required by GDR-M.

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 locations Identify locations associated with material biodiversity and ecosystems impacts, risks or opportunities. Dated source records, governance papers and approval evidence supporting material locations. Environment / Sustainability reporting
Biodiversity-sensitive areas Identify whether material locations are in or near biodiversity-sensitive areas and provide the relevant designation. Dated source records, governance papers and approval evidence supporting biodiversity-sensitive areas. Environment / Sustainability reporting
Material impacts by change driver Identify the material impacts associated with land-use change, freshwater-use change, sea-use change, direct exploitation, invasive alien species, pollution, climate change or other relevant drivers. Dated source records, governance papers and approval evidence supporting material impacts by change driver. Environment / Sustainability reporting
State of species Report relevant metrics for species population, range, extinction risk or other material species condition. Dated source records, governance papers and approval evidence supporting state of species. Environment / Sustainability reporting
Extent and condition of ecosystems Report relevant metrics for ecosystem extent and condition. Dated source records, governance papers and approval evidence supporting extent and condition of ecosystems. Environment / Sustainability reporting
Ecosystem services Report relevant metrics for material ecosystem-service changes where applicable. Dated source records, governance papers and approval evidence supporting ecosystem services. Environment / Sustainability reporting
Metric and unit State the metric and unit of measurement. Dated source records, governance papers and approval evidence supporting metric and unit. Sustainability reporting
Relationship to material matters Explain the metric's relationship to material impacts, risks or opportunities and to policies, actions or targets where relevant. Dated source records, governance papers and approval evidence supporting relationship to material matters. Sustainability reporting
Methodology and sources Describe the measurement or calculation methodology, source data and significant assumptions. Dated source records, governance papers and approval evidence supporting methodology and sources. Sustainability reporting
Scope and boundary State the reporting boundary, scope limitations and any applicable ESRS 1 relief. Dated source records, governance papers and approval evidence supporting scope and boundary. Sustainability reporting
Validation State whether and how the metric was validated by an external body other than the assurance provider. Dated source records, governance papers and approval evidence supporting validation. Sustainability reporting
Comparatives and changes Provide required comparative information and explain changes in definitions or methodologies where applicable. Dated source records, governance papers and approval evidence supporting comparatives and changes. Sustainability reporting
＋ Subelementen van E4-5 tonen (LRA-werkchecklist)

Hoe u dit voorbereidt

Apply the ESRS reporting boundary and distinguish location information from material-impact metrics.
Collect and reconcile the records for: Material locations; Biodiversity-sensitive areas; Material impacts by change driver; State of species; Extent and condition of ecosystems; Ecosystem services; Metric and unit; Relationship to material matters; Methodology and sources; Scope and boundary; Validation; Comparatives and changes.
Select metrics that faithfully represent the undertaking's material biodiversity and ecosystems impacts; not every possible metric category applies.
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-location register, biodiversity-sensitive area mapping, impact-driver analysis, species and ecosystem metrics, primary and estimated data, monitoring records, boundary, methodology, assumptions and comparatives.

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-location register, biodiversity-sensitive area mapping, impact-driver analysis, species and ecosystem metrics, primary and estimated data, monitoring records, boundary, methodology, assumptions and comparatives.

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

Use defined ESRS terms, document primary data, remote sensing or estimates, and disclose applicable partial-scope reliefs rather than arbitrary site selection.

Contextnotitie

Additional species designations or supporting indicators may be reported but do not replace the required location and material-impact structure.

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Hulpmiddelen en formulieren voor de voorbereiding

Professionele voorbereidingshulpmiddelen voor E4-5 — 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 locations is reported accurately and completely.The response omits, misclassifies or overstates material locations.Dated source records, governance papers and approval evidence supporting material locations.
Biodiversity-sensitive areas is reported accurately and completely.The response omits, misclassifies or overstates biodiversity-sensitive areas.Dated source records, governance papers and approval evidence supporting biodiversity-sensitive areas.
Material impacts by change driver is reported accurately and completely.The response omits, misclassifies or overstates material impacts by change driver.Dated source records, governance papers and approval evidence supporting material impacts by change driver.
State of species is reported accurately and completely.The response omits, misclassifies or overstates state of species.Dated source records, governance papers and approval evidence supporting state of species.
Extent and condition of ecosystems is reported accurately and completely.The response omits, misclassifies or overstates extent and condition of ecosystems.Dated source records, governance papers and approval evidence supporting extent and condition of ecosystems.
Ecosystem services is reported accurately and completely.The response omits, misclassifies or overstates ecosystem services.Dated source records, governance papers and approval evidence supporting ecosystem services.
Metric and unit is reported accurately and completely.The response omits, misclassifies or overstates metric and unit.Dated source records, governance papers and approval evidence supporting metric and unit.
Relationship to material matters is reported accurately and completely.The response omits, misclassifies or overstates relationship to material matters.Dated source records, governance papers and approval evidence supporting relationship to material matters.
Methodology and sources is reported accurately and completely.The response omits, misclassifies or overstates methodology and sources.Dated source records, governance papers and approval evidence supporting methodology and sources.
Scope and boundary is reported accurately and completely.The response omits, misclassifies or overstates scope and boundary.Dated source records, governance papers and approval evidence supporting scope and boundary.
Validation is reported accurately and completely.The response omits, misclassifies or overstates validation.Dated source records, governance papers and approval evidence supporting validation.
Comparatives and changes is reported accurately and completely.The response omits, misclassifies or overstates comparatives and changes.Dated source records, governance papers and approval evidence supporting comparatives and changes.

Voor te bereiden bewijsdossier

Veelvoorkomende hiaten in de rapportage

Using the abbreviated Metrics title.
Combining location and metric requirements.
Dropping risks and opportunities from the location assessment.
Treating all internal fields as mandatory.
Using selected sites without an applicable boundary basis or relief.
✓ LRA AI-assistent · Met menselijke controle
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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

E4-5

binnen ESRS E4: Biodiversity and Ecosystems

Officiële bron openen →

Gerelateerd & verkennen

Biodiversity Transition Plan → KaartPolicies → KaartActions & Resources → KaartTargets → Kaart Alle disclosures bekijken →

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

Verder verdiepen · E4-5

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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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