Centro de Mando de Sostenibilidad 12 elementos
ESRS E4 Biodiversity and Ecosystems Checklist
Esta lista de verificación está en inglés.
Prepare ESRS E4 disclosures on biodiversity and ecosystem impacts, dependencies, transition plans and metrics for CSRD sustainability reporting.
ESRS E4CSRDKunming-Montreal GBF
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Materiality & Impact Assessment
- Has a resilience and materiality assessment been conducted for biodiversity and ecosystems (E4 SBM-3, IRO-1)? *
- Have material sites in or near biodiversity-sensitive areas (e.g. Natura 2000, Key Biodiversity Areas) been identified? *
- Have the five direct drivers of biodiversity loss (land/sea use change, exploitation, climate change, pollution, invasive species) been assessed? *
- Have material dependencies on ecosystem services been assessed (e.g. via ENCORE)?
Transition Plan, Policies & Actions
- Is there a biodiversity transition plan aligned with the Kunming-Montreal Global Biodiversity Framework (E4-1)? *
- Are biodiversity and ecosystem policies documented (E4-2)? *
- Do actions apply the mitigation hierarchy (avoid, minimise, restore/rehabilitate, offset) (E4-3)? *
- Is the use of biodiversity offsets disclosed, including whether no-net-loss or net-gain is claimed?
Targets & Metrics
- Have measurable biodiversity and ecosystem targets been set (E4-4)? *
- Are impact metrics on the extent and condition of ecosystems disclosed (E4-5)? *
- Is land-use change and land take by the undertaking quantified?
- Are anticipated financial effects from biodiversity risks and opportunities disclosed (E4-6)?
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