ESRS Standard
ESRS Standard
The term"Policy" is synonymous with the term"Concept", which is used within the German version of the ESRS Standard.
20 The company shall describe the policies it uses to manage its Material Impacts, Risks, Dependencies and Opportunities related to biodiversity and ecosystems.
21 The objective of this disclosure requirement is to provide an understanding of the extent to which the company has policies in place to address the identification, assessment, management and/or improvement of its Material Impacts, Dependencies, Risks and Opportunities related to biodiversity and ecosystems.
22. the disclosures required by paragraph 20 shall include information on the policies the company has in place to manage its Material Impacts, Risks, Dependencies and Opportunities related to biodiversity and ecosystems in accordance with the ESRS 2 MDR-P Approaches to addressing Material Sustainability Aspects.
23 In addition to the provisions of ESRS 2 MDR-P, the company shall explain whether and how its policies related to biodiversity and ecosystems
a) relate to the aspects listed in ESRS E4 AR 4,
b) relate to its key impacts associated with biodiversity and ecosystems,
c) relate to Material Dependencies and Material Physical risks and Transition risks and Opportunities,
d) support the traceability of products, components and Raw materials with significant actual or potential Impacts on biodiversity and ecosystems within the Value chain,
e) consider production, sourcing or consumption from ecosystems that are managed to maintain or enhance biodiversity conditions, to be demonstrated through regular monitoring and reporting of biodiversity status and biodiversity gain or loss; and
f) include the social impacts of impacts related to biodiversity and ecosystems.
24 In particular, the company shall indicate whether it has adopted the following:
(a) a Biodiversity or biological diversity and ecosystem protection policy in relation to operational sites it operates in or near a Protected area or Biodiversity sensitive area,
(b) sustainable land use and agricultural practices or policies, (84)
(c) sustainable ocean/marine practices or policies (85); and
(d) policies to combat Deforestation. (86)
Application Requirements (AR)
Application Requirements (AR)
AR 11 The policies described in this disclosure requirement may be integrated into broader environmental or sustainability policies that cover multiple subtopics.
AR 12. the company may also disclose how the Policy relates to the production, procurement or consumption of Raw materials and, in particular, how it:
(a) restricts sourcing from Suppliers that cannot demonstrate that they do not contribute to Materiality Damage to Protected Areas or Key Biodiversity Areas (e.g. through certification),
b) refers to recognized standards or third party certificates under the supervision of regulatory authorities, and
c) handles Raw materials that originate from ecosystems that are managed to maintain or enhance biodiversity conditions, as evidenced by regular monitoring and reporting on the status of biodiversity and Biodiversity gain or loss.
AR 13. the company may disclose links to other global Targets and agreements such as Sustainable Development Goals 2, 6, 14 and 15 or other established global agreements related to biodiversity and ecosystems.
AR 14 When disclosing policies related to the social impacts of Dependencies and Impacts related to biodiversity and ecosystems in accordance with Article 23(f), the company may refer in particular to the Nagoya Protocol and the Convention on Biological Diversity (CBD).
AR 15. as part of its disclosures on whether and how its policies address the social impacts of impacts related to biodiversity and ecosystems in accordance with paragraph 23(f), the company may provide information related to the following:
(a) the fair and equitable sharing of benefits arising from the utilization of genetic resources; and
(b) Free, Prior and Informed Consent( FPIC) for access to genetic resources.
AR 16. the company can also explain how its Policy enables it to
a) Avoid negative impacts on biodiversity and ecosystems in its operations and the associated upstream and downstream Value chain,
b) reduce and minimize its negative impacts on biodiversity and ecosystems in its activities and within the upstream and downstream Value chain that cannot be avoided,
(c) rehabilitate and restore degraded ecosystems or restore ecosystems that have been cleared following exposure to Impacts that could not be fully avoided and/or minimized; and
d) mitigate its contribution to the Materiality of Biodiversity loss.
AR 17. in disclosing its policies, the company may, when referring to third-party standards of behavior, indicate whether the standard used is
a) is objective and achievable based on a scientific approach to the identification of problems and realistic in assessing how these problems can be addressed in different practical circumstances on the ground,
(b) is developed or maintained through ongoing stakeholder consultations with balanced input from all relevant stakeholders, including producers, traders, processors, donors, local people and communities, Indigenous peoples and civil society organizations representing Consumer, environmental and social interests, with no group having undue authority or veto power over the content,
c) promotes a step-by-step approach and continuous improvement in both the standard and the application of better management practices, and requires the establishment of meaningful Targets and specific milestones to demonstrate progress against principles and criteria over time,
(d) is verifiable by independent certification or verification bodies that have rigorous assessment procedures that avoid conflicts of interest and that comply with the ISO guidelines for accreditation and verification procedures or Article 5(2) of Regulation (EC) No 765/2008; and
e) complies with the ISEAL Code of Conduct.
Examples from past practice
Examples from past practice
Examples serve only as an indication of how a disclosure requirement has been stated by other companies to date. Audited ESRS reports are not yet available. There is no guarantee of accuracy and completeness.
E4-2 - Policies related to biodiversity and ecosystems
Our commitment to protecting biodiversity and natural Habitats is anchored in our environmental strategy and specific sustainability targets. These actions serve to minimize our ecological Impacts and systematically address associated Risks.
In the area of procurement, we ensure that Raw materials such as soy are sourced in accordance with strict environmental and social standards. We consciously avoid using materials that come from deforested or converted areas, avoid practices such as slash-and-burn and respect the rights of people in the Value chain as well as Affected Communities. Our supply chains are actively monitored to ensure compliance with these standards.
The destruction of natural ecosystems through agricultural use is a global challenge that requires decisive action along the entire Value chain. Deforestation contributes significantly to climate change by releasing stored carbon reserves. We see the optimization of our supply chains as a key role in halting the loss of biodiversity and achieving positive environmental and social impacts.
Our goal is for all relevant Raw materials to be produced without deforestation or conversion by 2026 - both for directly procured materials and for indirectly used feed in animal husbandry. Our commitment extends not only to forests, but also includes other sensitive ecosystems such as wetlands, grasslands and peatlands. In doing so, we are guided by the definitions and recommendations of leading initiatives such as the Accountability Framework Initiative.
This article has been machine translated. In case of errors, please contact [email protected].