Sustainability Command Center Пунктов: 12
ESRS E4 Biodiversity and Ecosystems Checklist
Этот чек-лист на английском языке.
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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