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European Sustainability Reporting Standards E4 (ESRS E4) - Biodiversity and Ecosystems

ESRS E4 requires undertakings under the CSRD to disclose their material impacts, dependencies, risks and opportunities related to biodiversity and…

What European Sustainability Reporting Standards E4 (ESRS E4) - Biodiversity and Ecosystems requires

ESRS E4 requires undertakings under the CSRD to disclose their material impacts, dependencies, risks and opportunities related to biodiversity and ecosystems. It covers a transition plan and the consideration of biodiversity in the business model (E4-1), policies (E4-2), actions and resources (E4-3), measurable targets (E4-4), impact metrics on biodiversity and ecosystem change including land-use and species (E4-5), and anticipated financial effects (E4-6).

Pillar: Sustainability & ESG · Authority: European Commission · Version: 1.0.0 · Last updated:

Primary source: https://eur-lex.europa.eu/legal-content/EN/TXT/?uri=CELEX:32023R2772

SHA-256 integrity: 1a34baee2fc75e847e38ab0e55f308bfd0df8c325ce9b847c7b2930ab41bc595

Primary Citations — 7 traced to source

  • ESRS E4, Disclosure Requirement E4-1 - Transition plan and consideration of biodiversity and ecosystems in strategy and business model
  • ESRS E4, Disclosure Requirement E4-2 - Policies related to biodiversity and ecosystems

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