ESRS Standard
ESRS Standard
The term"Policy" is synonymous with the term"Policy", which is used within the German version of the ESRS Standard.
25 The company discloses its actions related to biodiversity and ecosystems and the resources allocated to their implementation.
26 The purpose of this disclosure requirement is to provide an understanding of the key actions taken and planned to significantly contribute to achieving the Targets and specific objectives of the Biodiversity and Ecosystem (s ) Policies.
27 The description of the key actions and resources follows the mandatory content set out in the ESRS 2 MDR-A Actions and resources related to material aspects of sustainability.
28. in addition, the company states the following:
(a) how it has applied the remedial hierarchy in relation to its Actions (avoidance, minimization, restoration/remediation and offset or compensation),
b) whether it includes compensation measures in its action plans. If the actions include compensation measures, the company shall provide the following information:
(i) the objective of the offsetting measures and the main indicators used,
(ii) the financial impact (direct and indirect costs) of the offsetting measures in monetary terms; and
(iii) a description of the compensation measures, including the area, type, quality criteria applied and standards met by the compensation measures,
c) whether and how it has incorporated indigenous and local knowledge and Nature-based solutions in the Actions related to biodiversity and ecosystems.
Application Requirements (AR)
Application Requirements (AR)
AR 18 The entity may allocate significant amounts of CapEx and OpEx required to implement the actions taken or planned to
(a) the relevant line items or note disclosures in the financial statements,
b) the key performance indicators in accordance with Article 8 of Regulation (EU) 2020/852 and Commission Delegated Regulation (EU) 2021/2178; and
c) where applicable, the CapEx plan in accordance with Commission Delegated Regulation (EU) 2021/2178.
AR 19 The company may indicate whether it considers an "avoidance action plan" to prevent harmful actions before they take place. Avoidance often involves a decision to deviate from the usual project development path. An example of avoidance is altering the biodiversity and ecosystem footprint of a project to avoid destroying natural Habitats on the Site and/or creating set-aside areas where priority biodiversity values are present and conserved. As a minimum, avoidance should be considered when dealing with biodiversity and ecosystem values that fall into one of the following categories: where there is particular vulnerability and irreplaceability, where there is a particular interest to stakeholders, or where a cautious approach is warranted due to uncertainties regarding impact assessment or the effectiveness of management measures. The three main types of avoidance are as follows:
(a) Avoidance through site selection (moving the entire project to a site outside Biodiversity sensitive areas),
b) Avoidance through project design (configuring the infrastructure in such a way that Biodiversity sensitive areas are preserved at the project site), and
c) avoidance through timing (timing of project activities to take into account the behavioral patterns of certain species (e.g. reproduction, migration) or ecosystem functions (e.g. river dynamics).
AR 20. in terms of key Actions, the company can provide the following:
(a) a list of key stakeholders involved (e.g., competitors, suppliers, retailers, other business partners, affected communities and authorities, government agencies) and how they are involved, indicating the key stakeholders negatively or positively affected by the Actions and how they are affected, including impacts or benefits to affected communities, smallholders, Indigenous peoples or other vulnerable groups,
(b) where appropriate, an explanation of the need for adequate consultation and the need to respect the decisions of affected communities,
c) a brief assessment of whether the main Actions may have significant negative Impacts on sustainability,
d) an explanation of whether the key Actions are intended to be a one-off initiative or systematic practice,
(e) an explanation of whether the key action plan is implemented solely by the company using the company's resources or is part of a broader initiative to which the company contributes significantly. If the key action plan is part of a broader initiative, the company may provide further information about the project, its sponsors and other participants,
(f) a description of how it will contribute to system-wide change, in particular the Impact drivers of biodiversity and ecosystem change, such as technological, economic, institutional and social factors and changes in underlying values and behaviors.
AR 21 In the context of this disclosure requirement, the term "indigenous and tribal knowledge" refers to the understanding, skills and philosophies developed by societies that have long interacted with their natural environment. Rural and Indigenous peoples base their decisions about fundamental aspects of daily life on indigenous knowledge.
Examples from past practice
Examples from past practice
Examples serve only as an indication of how a disclosure requirement has been reported by other companies to date. Audited ESRS reports are not yet available. There is no guarantee of accuracy and completeness.
E4-3 - Actions related to biodiversity and ecosystems
We implement targeted actions to promote biodiversity. In our extraction areas, we take the needs of breeding species into account, for example by pausing extraction in used breeding areas during the breeding season from May to the end of July.
In another clay pit, the breeding season of amphibians such as the yellow-bellied toad is protected by leaving ponds undisturbed during this time.
We actively use renaturalized quarrying areas to promote nature. For example, biotopes with ponds and green areas for amphibians such as the natterjack toad have been created in disused clay pits. At other sites, new bodies of water are being created through renaturation, which serve as habitats for many animal and plant species.
We also promote biodiversity at our production sites through specific projects.
Over 25 insect hotels provide suitable nesting opportunities for pollinators and insects. We have also built a green wall with climate-adapted plants, which creates a pleasant microclimate while providing a habitat for insects and birds.
Actions also include cleaning up bodies of water, planting trees and designing recreational spaces. These projects not only help to strengthen biodiversity, but also improve the environment for our employees.
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