ESRS Standard
ESRS Standard
1. the objective of this standard is to establish disclosure requirements that enable Users of the Sustainability statement to understand the following:
(a) the company's impact on biodiversity and ecosystems in terms of significant positive and negative actual and potential impacts, including the extent to which it contributes to the causes of biodiversity loss and ecosystem degradation,
(b) any actions taken to prevent or mitigate significant actual or potential adverse impacts and to protect and restore biodiversity and ecosystems, and the results of these actions, and to manage Risks and Opportunities; and
c) the company's plans and ability to adapt its strategy and business model in line with the following:
i. compliance with Planetary boundaries related to biosphere integrity and land system change,
ii. the vision of the Kunming-Montreal Global Biodiversity Framework and its relevant Targets and Targets,
iii. the relevant aspects of the EU Biodiversity Strategy for 2030 (77),
iv. Directive 2009/147/EC of the European Parliament and of the Council and Council Directive 92/43/EEC (EU Birds and Habitats Directives) (78), and
v. Directive 2008/56/EC of the European Parliament and of the Council (Marine Strategy Framework Directive) (79),
(d) the nature, type and extent of the company's Material risks, Dependencies and Opportunities relating to biodiversity and ecosystems, and how the company manages them; and
e) the financial effects of the material risks and opportunities arising in the short, medium and long term from the entity's impacts and dependencies on biodiversity and ecosystems.
2. this standard includes disclosure requirements related to the company's relationship with terrestrial, Freshwater and marine habitats, ecosystems and populations of relevant animal and plant species, including diversity within species, between species and ecosystems, and their interaction with Indigenous peoples and other Affected Communities.
3. the terms 'biodiversity' and 'biological diversity' refer to the variability among living organisms from all sources, including, inter alia, terrestrial, Freshwater, marine and other aquatic ecosystems and the ecological complexes of which they are part.
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