ESRS Standard
ESRS Standard
-> back to E4 - Targets
4. the topic "Biodiversity and ecosystems" is closely linked to other environmental aspects. The main direct drivers of biodiversity and ecosystem change are climate change, Pollution, land use change, changes in freshwater and marine use, direct use of organisms and Invasive alien species. With the exception of climate change (ESRS E1) and Pollution (ESRS E2), these factors are covered by this standard.
5. to obtain a comprehensive understanding of the material impacts and dependencies on biodiversity and ecosystems, the disclosure requirements of other environmental ESRSs should be read and interpreted in conjunction with the specific disclosure requirements of this standard. The relevant disclosure requirements in other environmental ESRSs are as follows:
(a) ESRS E1 Climate Change, which primarily addresses greenhouse gas emissions and energy resources (energy consumption),
b) ESRS E2 Pollution, which deals with air, water and Soil pollution,
c) ESRS E3 Water and Marine Resources, which deals in particular with water resources (Water consumption) and Marine resources,
d) ESRS E5 Resource use and Circular economy, which deals in particular with the transition to non-extraction of non-renewable resources and the use of practices to prevent the generation of Waste, including Pollution caused by Waste.
6. the company's impacts on biodiversity and ecosystems affect people and communities. When reporting on significant negative impacts on affected communities related to changes in biodiversity and ecosystems in accordance with ESRS E4, the company shall consider the requirements of ESRS S3 Affected Communities.
7 This standard should be read in conjunction with ESRS 1 General Requirements and ESRS 2 General Disclosures.
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