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Проверил
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
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ESRS E4: Biodiversity and Ecosystems·Disclosure Requirement E4-4
Targets related to biodiversity and ecosystems
Практическое руководство по подготовке этого раскрытия. Используйте карточку, чтобы определить, какую информацию подготовить, проверить утверждения и организовать подтверждающие доказательства. За точными требованиями всегда обращайтесь к официальному источнику European Commission.
Опубликованный паспорт
Последняя проверка 2026-07-24
Проверил
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
Учебные материалы LRA · Не выпущено и не одобрено European Commission
Стандарт
ESRS E4: Biodiversity and Ecosystems
Disclosure Requirement E4-4 · 2026-5010-final
Последняя проверка
2026-07-24
Учебные материалы LRA · Не выпущено и не одобрено European Commission
Чтобы подготовить это раскрытие
Суть раскрытия
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.
Это учебное руководство LRA помогает в подготовке раскрытия. За точными требованиями всегда обращайтесь к официальному источнику European Commission.
Прежде чем начать
Прежде чем начать
Короткий чек-лист перед подготовкой этого раскрытия — отмечайте пункты по мере их закрытия.
Подготовка
Ключевая информация для подготовки
| Поле подготовки | Что зафиксировать | Подсказка по доказательствам | Ответственный |
|---|---|---|---|
| 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 |
＋ Показать подпункты E4-4 (рабочий чек-лист LRA)
Identify the material impacts, risks or opportunities to which each target relates.
Describe the target's relationship to policy objectives and actions.
State the defined quantitative target value or qualitative target level, whether it is absolute or relative where relevant, and the unit of measurement.
Describe scope across own operations, upstream and downstream value chain and geographical boundaries.
State the target period and any milestones or interim targets that have been set.
If the undertaking defined a baseline, state its value or level and base year.
Describe methodologies and significant assumptions used to define the target.
Describe how stakeholders were involved in setting the target where applicable.
Report performance against the target and explain revisions to targets, methodologies or assumptions.
Where a target relies on biodiversity offsets, explain their role, scope and relevant conditions.
Как это подготовить
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.
Запросить данные
Request the disclosure evidence
Переведите раскрытие на язык внутреннего бизнес-вопроса, а затем адаптируйте его под терминологию вашей организации.
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.
Более удачный запрос
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.
Составьте раскрытие
Заметки, которые превращают данные в раскрытие
Учебные шаблоны LRA — адаптируйте их под вашу организацию и сверьтесь с официальным источником перед утверждением.
Примечание о методике
Distinguish direct GDR-T requirements, biodiversity-specific explanations and optional preparation controls.
Примечание о контексте
If no measurable target exists, disclose the applicable absence and tracking information required by ESRS 2.
Центр загрузок
Инструменты и формы для подготовки
Профессиональные инструменты подготовки для E4-4 — бесплатно с членством в LRA Community. Зарегистрируйтесь один раз (это бесплатно), и откроются все загрузки, а вместе с ними Библиотека раскрытий, шаблоны и AI-ассистент LRA.
01XLSРабочая книга по подготовке и аудитуТочки данных, риски, доказательства для проверки, ответственный и пакет доказательств.Получить бесплатно ↧
02XLSПакет для запроса данныхПисьмо-запрос, шаблон сообщения, поля ответа и структура утверждения.Получить бесплатно ↧
03PDFБиблиотечная карточкаОдностраничная сводка этой карточки раскрытия для печати.Получить бесплатно ↧
Готовность к заверению
Для каждого утверждения проверьте доказательства
| Утверждение | Риски | Доказательства для проверки |
|---|---|---|
| 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. |
Пакет доказательств для подготовки
Типичные пробелы в отчётности
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.
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Как подготовить E4-4?
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Ссылки на стандарты
Соответствующие требования ESRS и смежные раскрытия
Доступные ссылки на стандарты и близкие раскрытия, полезные при подготовке этого требования.
ESRS
E4-4
в составе ESRS E4: Biodiversity and Ecosystems
Связанное и другое
Biodiversity Transition Plan → КарточкаPolicies → КарточкаActions & Resources → КарточкаMetrics (Biodiversity change) → Карточка
Все раскрытия →
Больше в ESRS E4 → Открыть полный каталог → Главная Библиотеки раскрытий → Искать по всем раскрытиям →
Углубиться · E4-4
Научитесь готовить это раскрытие от начала до конца
This guide covers one Disclosure Requirement. The ESRS / CSRD Reporting course walks the full European workflow — double materiality, datapoints, evidence and assurance — with exercises on your own data.
Available as Guided Flex, Live Cohort, 1:1 Expert Mentorship or Corporate Programme.
Как построена эта библиотека
312 опубликованных отчётов проиндексировано
63 171 страниц с постраничными ссылками
272 карточек раскрытий, созданных практиками
/ru/knowledge-hub/disclosure-cards/esrs-e4-4/
Бесплатно · LRA Community
Получите инструменты для E4-4 — бесплатно
Инструменты подготовки бесплатны для участников LRA Community и студентов. Зарегистрируйтесь один раз (это бесплатно), и ваша загрузка начнётся сразу же — плюс Библиотека раскрытий, шаблоны и AI-ассистент LRA.
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