ESRS Standard
ESRS Standard
9. Social and environmental topics interact with each other. For instance, direct drivers of biodiversity and ecosystem change are climate change, pollution, land-use change, freshwater-use change and sea-use change, direct exploitation of organisms and invasive alien species. These drivers are covered in ESRS E4 Biodiversity and Ecosystems except for climate change and pollution, which are addressed by ESRS E1 Climate Change and ESRS E2 Pollution respectively. The main points of interaction between ESRS E4 Biodiversity and Ecosystems and the other topical standards are the following.
(a) ESRS E1 Climate Change addresses climate change mitigation, climate change adaptation and energy, whereas impacts on biodiversity and ecosystems related to the undertaking's activities addressing climate mitigation and adaptation are addressed in ESRS E4 Biodiversity and Ecosystems.
(b) ESRS E2 Pollution addresses the emission of pollutants to air, water and soil and the manufacturing, use and release of microplastics, whereas impacts of pollution on biodiversity and ecosystems are addressed in ESRS E4 Biodiversity and Ecosystems.
(c) ESRS E3 Water addresses the use of water, whereas impacts on biodiversity and ecosystems related to the use of water are addressed in ESRS E4 Biodiversity and Ecosystems.
(d) ESRS E5 Resource Use and Circular Economy addresses the type and circularity of resource inflows, including marine resources, waste and the implementation of circular economy principles, whereas the impacts on biodiversity and ecosystems related to these topics are addressed in ESRS E4 Biodiversity and Ecosystems.
(e) ESRS S3 Affected Communities addresses material negative impacts on affected communities arising from biodiversity and ecosystems-related impacts attributable to the undertaking.
This article has been machine translated. In case of errors, please contact [email protected].