(a) typically address 'pressures' on nature and aim at reducing the drivers of biodiversity and ecosystem change, e.g. avoiding land-use change due to the conversion of forest land. They also typically address the 'state of nature' and aim to improve the extent and condition of species and ecosystems, e.g. increasing the population size of species at extinction risk or restoring a landscape condition compared to a baseline level;

(b) are most effective if they are science-based and aligned with ecological thresholds and contribute to the targets of the GBF;

(c) can be set at different levels (see ESRS 2 General Disclosures, paragraph 51(c)), e.g. at site, landscape, company or upstream value chain level, depending on the goal of the target and the capacity of the undertaking to influence its achievement;

(d) are typically implemented in accordance with the mitigation hierarchy: avoidance, minimisation, restoration and compensation.