18. The objective of this DR is to enable an understanding of the performance of the undertaking against material biodiversity and ecosystems change-related impacts, risks and opportunities.

19. The undertaking shall disclose the following information for material biodiversity and ecosystem change-related impacts, risks or opportunities:

20. In addition to paragraph 19, and in accordance with ESRS 2 GDR-M, the undertaking shall report metrics related to its material impacts on biodiversity and ecosystems.

Footnote to paragraph 19(c)
This information supports the information needs of financial market participants subject to Regulation (EU) 2019/2088 because it is derived from a mandatory indicator related to principal adverse impacts as set out by indicator #7 in Table 1 of Annex I of Commission Delegated Regulation (EU) 2022/1288 with regard to disclosure rules on sustainable investments ('Activities negatively affecting biodiversity-sensitive areas').

AR 8 for para. 19 (Metrics related to biodiversity and ecosystems change)
To inform the prioritisation for disclosure and the level of aggregation or disaggregation, the undertaking shall consider locations where its own operations are related to material negative impacts on biodiversity-sensitive areas.
The undertaking is not necessarily expected to provide an exhaustive list of all individual sites or locations where its own operations interact with biodiversity-sensitive areas or to provide information for each of its individual sites. The undertaking can aggregate information to relevant groups of sites related to its material impacts, risks and opportunities, for example based on the same biodiversity-sensitive area or cluster of areas in a region affected by multiple sites. The level of detail, aggregation or disaggregation of information shall be determined in accordance with the principles set out in ESRS 1 General Requirements, Section 3.3.2, taking into account the nature of the material impacts, risks and opportunities, the similarity of sites or areas affected, and the decision-usefulness of the information provided. Accordingly, the undertaking may present information at an aggregated level for groups of sites or areas that are subject to similar biodiversity-related impacts, risks or opportunities, provided that such aggregation does not obscure material information.

AR 9 for para. 20 (Metrics related to biodiversity and ecosystems change)
When providing the description of material impacts in accordance with ESRS 2 IRO-2, the undertaking shall indicate which material impacts concern land degradation, desertification or soil sealing and operations that affect threatened species or ecosystems.

Footnote to AR 9
This information supports the information needs of financial market participants subject to Regulation (EU) 2019/2088 because it is derived from mandatory indicators related to principal adverse impacts as set out by indicators #10 and #14.1 in Table 2 of Annex I of Commission Delegated Regulation (EU) 2022/1288 with regard to disclosure rules on sustainable investments ('Land degradation, desertification, soil sealing' and 'Share of investments in investee companies whose operations affect threatened species').

AR 10 for para. 2 (Metrics related to biodiversity and ecosystems change)
Depending on which sub-topic is material, the undertaking shall include metrics in relation to:

AR 11 for para. 20 (Metrics related to biodiversity and ecosystems change)
Primary data on the state of nature metrics collected at location-level or through remote sensing is the best means to help determine impacts on biodiversity and ecosystems. Using primary data on the state of nature is especially relevant where the undertaking’s sites are in or near biodiversity-sensitive areas. The undertaking can also estimate its impacts by using data on impact drivers or secondary data on the state of nature.

AR 12 for para. 20 (Metrics related to biodiversity and ecosystems change)
When identifying metrics to disclose, the undertaking shall consider: