10. The objective of this DR is to enable an understanding of the undertaking's response and contribution to the transition implied by the Kunming-Montreal Global Biodiversity Framework (GBF) if it has in place a biodiversity and ecosystems transition plan and has made public its key features.

11. If the undertaking has in place a biodiversity and ecosystems transition plan to transform its business model and strategy so that it contributes to the global goal of halting and reversing biodiversity loss, as stated in the GBF, and it has made public the key features of such plan, it shall disclose those features.

AR 1 for para. 11 (Biodiversity and ecosystems transition plan)
​Biodiversity can also be part of an undertaking’s broader transition plan that, for instance, addresses climate change. Biodiversity and ecosystems transition plans, or plans that integrate biodiversity, contain information on targets, key actions, financial planning and governance. They are also expected to include a clear explanation of how the undertaking’s strategy and business model will evolve to contribute to the global goal of halting and reversing global biodiversity loss set out in the GBF and can include the identification and management of synergies and trade-offs with other transition plan objectives, including any response and contribution to the transition implied by the Paris Agreement.

AR 2 for para. 11 (Biodiversity and ecosystems transition plan)
‘Has made public’ means that the undertaking has made the key features of its biodiversity and ecosystems transition plan available before or at the time of the release of its sustainability statement, through accessible public channels such as its website or reports.