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

AR 8. 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.

"A clearly defined geographical space, recognised, designated and managed through legal or other effective means to ensure the long-term conservation of nature and the associated ecosystem services and cultural values."

Simplified wording:
A protected area is a legally defined area where special rules and bans apply. They protect the biological diversity of natural and cultural landscapes, as well as abiotic resources.

Further information and references to protected areas in the Austrian federal states are available on the website of the Federal Environment Agency and in the further sources listed at the end of the article. The interactive map of Austria on Geoland.at shows protected areas in Austria. For example, you can display protected areas under various directives, as well as relevant cultural sites.

"Areas that include Natura 2000 protected areas, UNESCO World Heritage Sites, Key Biodiversity Areas, and other protected areas"

"The variability among living organisms and the ecological complexes of which they are part, including genetic, phenotypic and functional differences as well as temporal and spatial changes in their distribution."

Simplified wording:

A diversity of life in a habitat is necessary for a stable, productive and resilient ecosystem. This diversity shows in genes, in outward characteristics and in functions. These are not fixed. They can change over time or across space.