14. The undertaking shall disclose its key biodiversity- and ecosystems-related actions and resources allocated to their implementation in accordance with the provisions of ESRS 2 GDR-A.

15. In addition to the provisions of ESRS 2 GDR-A, the undertaking shall describe any biodiversity offsets used as part of its actions, including the aim of the offsets, the financing effects in monetary terms, the area, type and quality criteria applied, and the standards with which the biodiversity offsets comply.

AR 6 for para. 14 (Actions related to biodiversity and ecosystems)
Actions to be disclosed under paragraph 14 shall consider the right to free, prior and informed consent of indigenous peoples (see also ESRS S3-2).