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.

AR 9. 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.

AR 10. Depending on which sub-topic is material, the undertaking shall

include metrics in relation to:

(a) drivers of biodiversity and ecosystem change,

(b) the state of species (e.g. related to extinction risk),

(c) the condition and extent of terrestrial, freshwater, and

marine ecosystems (e.g. related to site condition and

landscape condition) and

(d) ecosystem services.

AR 11. 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. When identifying the metrics to disclose, the undertaking shall

consider:

(a) the frequency of monitoring and the baseline condition or value and baseline year or period; and

(b) whether the metrics enable users to understand how they relate to the

material impacts.

"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.