i. Where a Site or the production or sourcing of Raw materials is likely to have negative impacts on biodiversity and ecosystems, the company shall identify the specific Sites or production or sourcing of Raw materials with negative or potentially negative impacts on Affected Communities,

ii. where impacts on affected communities are likely to occur, the company shall indicate how these communities have been included in the materiality analysis; and

iii. in relation to the impacts of its own activities on Ecosystem services relevant to Affected Communities, the company shall indicate how negative impacts can be avoided. If these impacts are unavoidable, the company may indicate its plans to minimize these impacts and implement mitigation measures to maintain the value and functionality of priority services.

i. Climate change,

ii. Land use change (e.g. denaturation of Soil), Freshwater and marine changes,

iii. direct use,

iv. Invasive or alien species,

v. Pollution, and

vi. other.

i. the percentage of its Suppliers' facilities that are located in risk-prone areas (with Threatened species according to the IUCN Red List of Threatened Species, the Birds and Habitats Directives or a national list of Threatened species, or in officially recognized Protected Areas, Natura 2000 protected areas and Key Biodiversity Areas),

ii. the percentage of its procurements from Suppliers with facilities located in risk-prone areas (with Threatened species according to the IUCN Red List of Threatened Species, the Birds and Habitats Directives or a national list of Threatened Species, or in officially recognized Protected Areas, Natura 2000 protected areas and Key Biodiversity Areas); and

i. acute Risks (e.g. natural disasters exacerbated by loss of coastal ecosystem protection leading to costs due to storm damage to coastal infrastructure, diseases or pests affecting the species or variety of crops on which the business relies, particularly in the case of lack of or low genetic diversity, loss of species and damage to ecosystems), and

ii. chronic Risks (e.g. loss of crop yield due to decline in pollination services, increasing scarcity or variable production of key natural inputs, damage to ecosystems due to activities such as coastal erosion and fragmentation of forest areas, ocean acidification, land loss due to Desertification and Soil degradation and the resulting decline in soil fertility and species loss);

i. Policy and law: e.g. introduction of legislation or policy actions (e.g. changes such as increased soil protection), exposure to sanctions and litigation (e.g. discharge of Pollutants that harm human and ecosystem health or violations of rights, permits or allocations related to biodiversity or neglect or killing of Threatened species), increased reporting requirements related to biodiversity, ecosystems and related services,

ii. Technology: e.g. introduction of products or services with lower impacts on biodiversity or lower dependency on Ecosystem services, lack of access to data or access to poor quality data hampering biodiversity-related assessments, transition to more efficient and cleaner technologies (e.g. with lower impacts on biodiversity), new monitoring technologies (e.g. satellites), requirements related to the use of certain technologies (e.g. climate resilient crops, mechanical pollinators, water purification, flood control),

iii. Market: e.g. shift in supply, demand and financing, volatility or increased cost of Raw materials (e.g. biodiversity-intensive inputs for which the price has increased due to ecosystem degradation ),

iv. Reputation: e.g. changing perceptions of society, customers or communities as a result of an organization's role in Biodiversity loss, violation of nature-related rights through business activities, negative media coverage due to Impacts on critical species and/or ecosystems, social conflicts related to Biodiversity due to endangered species, Protected areas, resources or Pollution;

i. the risk that an ecosystem collapses or that a critical natural system ceases to function, for example if tipping points are reached and the collapse of ecosystems leads to geographical or sectoral wholesale losses (aggregate Physical risks),

ii. aggregate risks related to the fundamental impacts of Biodiversity loss on the level of transition risk and physical risk in one or more sectors of a portfolio (corporate or financial), and

iii. Contagion risks, which consist of financial difficulties of certain companies or financial institutions spilling over to the economic system as a whole due to the failure to address biodiversity-related Risks;

i. Categories of business performance: resource efficiency, products and services, markets, cash flow and financing, reputational capital; and

ii. Sustainability performance categories: Ecosystem protection, restoration and recovery, sustainable use of natural resources.