{"id":4495,"date":"2025-01-05T11:13:52","date_gmt":"2025-01-05T09:13:52","guid":{"rendered":"https:\/\/esghub.ro\/?p=4495"},"modified":"2025-01-06T21:53:34","modified_gmt":"2025-01-06T19:53:34","slug":"esrs-e4-biodiversity-and-ecosystems","status":"publish","type":"post","link":"https:\/\/esghub.ro\/en\/esrs-e4-biodiversitatea-si-ecosistemele\/","title":{"rendered":"ESRS Standard E4 Biodiversity and ecosystems"},"content":{"rendered":"

ESRS E4 focuses on reporting obligations on biodiversity and ecosystems.<\/span><\/strong><\/p>\n

Biodiversity is defined as the variability among living organisms of all origins.<\/span>
\nAn ecosystem is defined as a complex dynamic interaction between plant, animal and micro-organism communities and their environment.<\/span><\/p>\n

The main drivers of biodiversity loss: climate change, pollution, changes in land, water and marine resource use, utilisation and<\/span>
\nexploitation of natural resources, invasive non-native species.<\/span><\/p>\n

Date of entry into force<\/span><\/h2>\n

Date of entry into force: undertakings or groups of undertakings which on their balance sheet date do not exceed an average of 750 employees during the financial year<\/span>
\nmay omit the information specified in the ESRS E4 reporting requirements in the first two years of the sustainability claim.<\/span>
\nThe organisation may omit the information required by ESRS E4-6 in the first year of preparing the sustainability statement. The organisation may comply with<\/span>
\nESRS E4-6 by reporting only qualitative information in the first three years of the sustainability statement.<\/span><\/p>\n

Reporting obligations<\/span><\/h2>\n

Strategies<\/span><\/strong>
\nE4-1 - Transition plan and integration of biodiversity and ecosystems into strategy and business model<\/span>
\nReporting obligation in relation to ESRS 2 SBM-3 - Significant impacts, risks and opportunities and their interaction with the strategy and business model.<\/span>
\nbusiness<\/span>
\nManaging impacts, risks and opportunities<\/span><\/strong>
\nReporting obligation in relation to ESRS 2 IRO-1<\/strong> - Description of methods to identify and assess climate impacts, risks and opportunities<\/span>
\nsignificant<\/span>
\nE4-2 - Biodiversity and ecosystems strategies<\/span>
\nE4-3 - Measures and resources related to biodiversity and ecosystems<\/span>
\nIndicators and targets<\/span><\/strong>
\nE4-4 - Biodiversity and ecosystems targets<\/span>
\nE4-5 - Impact parameters related to biodiversity and ecosystem change<\/span>
\nE4-6 - Anticipated financial impacts from impacts, risks and opportunities related to biodiversity and ecosystems<\/span><\/p>\n

Application requirements<\/span><\/strong>
\nManaging impacts, risks and opportunities<\/span><\/strong>
\nE4-1 -<\/strong> Transition plan and integration of biodiversity and ecosystems into strategy and business model<\/span>
\nReporting obligation in relation to ESRS 2 IRO-1<\/strong> - Description of methods to identify and assess impacts, risks and opportunities<\/span>
\nsignificant biodiversity and ecosystems<\/span>
\nE4-2<\/strong> - Biodiversity and ecosystems strategies<\/span>
\nE4-3<\/strong> - Measures and resources on biodiversity and ecosystems<\/span><\/p>\n

Indicators and targets<\/span><\/strong>
\nE4-4 - Biodiversity and ecosystem targets<\/span>
\nE4-5 - Impact parameters related to biodiversity and ecosystem change<\/span>
\nE4-6 - Anticipated financial impacts of impacts, risks and opportunities related to biodiversity and ecosystems.<\/span><\/p>\n

E4-1 - Transition plan and integration of biodiversity and ecosystems into strategy and business model<\/strong><\/span><\/h2>\n

The reporting company must disclose the impacts, dependencies, risks and opportunities related to biodiversity and ecosystems that result from<\/span><\/strong>
\nof its strategy:<\/span><\/strong>
\n- assessing the resilience of the business model and strategy to biodiversity risks<\/span>
\n- scope and assumptions of the resilience analysis, including risks considered and time horizons<\/span>
\n- results of the resilience analysis and the inclusion of relevant stakeholders, including indigenous communities and their traditional knowledge.<\/span><\/p>\n

In addition, it is recommended to disclose a transition plan, which aligns the corporate strategy and business model with international strategies and objectives<\/span>
\nThe application requirements require an explanation of the contribution to preventing or minimising negative impacts on biodiversity.<\/span><\/p>\n

E4-2 - Policies related to biodiversity and ecosystems<\/span><\/h2>\n

ESRS E4-2 requires companies to report on their corporate policies relating to biodiversity and ecosystems. Requirements include:<\/span>
\n- presenting the link between biodiversity and ecosystem policies and the main drivers of biodiversity loss, impacts on species and ecosystems<\/span>
\necosystems, and dependencies on ecosystem services<\/span>
\n- describing the traceability of products and raw materials in value chains, highlighting significant impacts on biodiversity<\/span>
\n- explaining ecosystem management to maintain or enhance biodiversity<\/span>
\n- disclosing the social effects of impacts on biodiversity and ecosystems and measures to prevent, minimise or compensate for them<\/span>
\ntheir<\/span>
\n- presentation of specific guidelines for key operational sites in terms of biodiversity, agricultural and marine practices<\/span>
\nand measures to limit deforestation.<\/span>
\nThese policies should be part of a broader environmental or sustainability strategy, aligned with global goals such as the SDGs (Sustainable Development Goals).<\/span>
\nSustainable Development).<\/span><\/p>\n

E4-3 - Actions and resources related to biodiversity and ecosystems<\/span><\/h2>\n

Under ESRS E4-3, companies must disclose:<\/span>
\n- description of measures to achieve biodiversity and ecosystem objectives<\/span>
\n- information on biodiversity offsetting measures, including purpose, costs, details and integration of local knowledge<\/span>
\n- applying the hierarchy of impact reduction in their measures<\/span>
\n- financial allocation for investment (CapEx) and operational expenditure (OpEx)<\/span>
\n- voluntary disclosure of action plans to prevent impacts<\/span>
\n- further information on key measures, engagement, sustainability and contributing to change.<\/span><\/p>\n

E4-4 - Biodiversity and ecosystems targets<\/span><\/h2>\n

Under ESRS E4-4, companies must disclose their biodiversity and ecosystem objectives. Additional required information includes<\/span>
\napplication of ecological thresholds, references to regulatory frameworks, links to impacts and risks, geographical area of application, use of environmental<\/span>
\nbiodiversity offsetting and alignment with the impact mitigation hierarchy.<\/span>
\nIt is also recommended to fulfil the criteria of significant contribution to biodiversity, according to the Environmental Taxonomy, and local involvement<\/span>
\ninformed and voluntary participation of affected communities.<\/span>
\nFor the presentation of significant impact objectives, companies may use the table included in the E4 AR 24 standard provided by EFRAG.<\/span><\/p>\n

E4-5 - Impact indicators related to biodiversity and ecosystem change<\/span><\/h2>\n

ESRS E4-5 requires companies to disclose key indicators of their impacts on biodiversity and ecosystems. The aim is to improve<\/span>
\nunderstanding company performance on these impacts.<\/span>
\nCompanies with sites in the vicinity of biodiversity hotspots are also required to provide the number and surface area of<\/span>
\nthese locations. The information reported must be:<\/span>
\n- scientifically robust, take into account specific geographical and temporal ranges<\/span>
\n- clearly linked to indicators and measurement objectives<\/span>
\n- based on established data sources and be regularly updated.<\/span><\/p>\n

E4-6 - Anticipated financial impacts of biodiversity and ecosystem risks and opportunities<\/span><\/strong><\/h2>\n

According to ESRS E4-6, companies should quantify the financial impacts of risks and opportunities related to biodiversity and ecosystems,<\/span>
\nexpressing them in monetary terms. Details of effects, dependencies and critical assumptions are required. If quantification is not possible, you should<\/span>
\nprovided qualitative information.<\/span><\/p>\n

For opportunities, qualitative requirements must be met. An assessment of risks and opportunities over different timeframes is recommended.<\/span><\/p>\n

Read the original Standard below<\/span><\/h2>","protected":false},"excerpt":{"rendered":"

ESRS E4 se concentreaz\u0103 pe obliga\u021biile de raportare privind biodiversitatea \u0219i ecosistemele. Biodiversitatea este definit\u0103 ca variabilitatea dintre organismele vii de orice origine. Un ecosistem este definit ca o interac\u021biune complex\u0103 dinamic\u0103 \u00eentre comunit\u0103\u021bile de plante, animale \u0219i microorganisme \u0219i mediul lor. Factorii principali ai pierderii biodiversit\u0103\u021bii: schimb\u0103rile climatice, poluarea, modific\u0103rile utiliz\u0103rii terenurilor, apelor \u0219i […]<\/p>\n","protected":false},"author":8,"featured_media":4499,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"iawp_total_views":52,"footnotes":""},"categories":[91],"tags":[99,100,98],"class_list":["post-4495","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-standarde","tag-biodiversitate","tag-ecosisteme","tag-esrs-e4"],"_links":{"self":[{"href":"https:\/\/esghub.ro\/en\/wp-json\/wp\/v2\/posts\/4495","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/esghub.ro\/en\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/esghub.ro\/en\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/esghub.ro\/en\/wp-json\/wp\/v2\/users\/8"}],"replies":[{"embeddable":true,"href":"https:\/\/esghub.ro\/en\/wp-json\/wp\/v2\/comments?post=4495"}],"version-history":[{"count":3,"href":"https:\/\/esghub.ro\/en\/wp-json\/wp\/v2\/posts\/4495\/revisions"}],"predecessor-version":[{"id":4590,"href":"https:\/\/esghub.ro\/en\/wp-json\/wp\/v2\/posts\/4495\/revisions\/4590"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/esghub.ro\/en\/wp-json\/wp\/v2\/media\/4499"}],"wp:attachment":[{"href":"https:\/\/esghub.ro\/en\/wp-json\/wp\/v2\/media?parent=4495"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/esghub.ro\/en\/wp-json\/wp\/v2\/categories?post=4495"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/esghub.ro\/en\/wp-json\/wp\/v2\/tags?post=4495"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}