ESRS Standard
ESRS Standard
The term"Policy" is synonymous with the term"Policy", which is used within the German version of the ESRS Standard.
29 The company shall disclose the Targets it has set in relation to biodiversity and ecosystems.
30. the purpose of this disclosure requirement is to provide an understanding of the Targets the company has set to support its biodiversity and ecosystem-related policies and to address the material impacts, Dependencies, Risks and Opportunities associated with them.
31. the description of Targets follows the mandatory content according to ESRS 2 MDR-T Tracking the effectiveness of Policies and Actions through Targets.
32. the information referred to in paragraph 29 shall include information on:
(a) whether Ecological thresholds and the attribution of Impacts to the company have been applied in setting the Targets. If this is the case, the company shall explain the following:
i. the Ecological thresholds identified and the methodology used to determine those thresholds,
ii. whether the thresholds are company-specific and, if so, how they were determined; and
iii. how responsibility for compliance with the established Ecological thresholds is allocated within the company.
b) Whether the Targets are based on the Kunming-Montreal Global Biodiversity Framework, relevant aspects of the EU Biodiversity Strategy for 2030 and other national policies and legislation related to biodiversity and ecosystems,
c) how the Targets relate to the Impacts, Dependencies, Risks and Opportunities that the company has identified in relation to its activities and its upstream and downstream Value chain,
d) the geographical scope of the Targets, if applicable,
(e) whether the company has considered mitigation measures in setting its Targets; and
f) which level in the mitigation hierarchy the Targets can be assigned to (i.e. avoidance, minimization, restoration and remediation, offset or compensation).
Application Requirements (AR)
Application Requirements (AR)
AR 22: The company may indicate whether the Targets address shortcomings related to the criteria for Materiality in accordance with delegated acts adopted pursuant to Article 15(2) of Regulation (EU) 2020/852. Where the criteria for avoiding significant harm to biodiversity set out in the delegated acts adopted pursuant to Article 10(3), Article 11(3), Article 12(2), Article 13(2) and Article 14(2) of Regulation (EU) 2020/852 are not met, the company may indicate whether the Targets include the remediation of deficiencies related to those criteria.
AR 23 When providing the information required under paragraph 29 for the purposes of setting Targets, the company shall take into account the need for informed and voluntary consent of local and indigenous peoples, the need for appropriate consultation and the need to respect the decisions of these communities.
AR 24 Targets related to Impact materiality may be presented in a table as follows:
AR 25 Targets related to the potentially material sustainability aspects listed in section AR 4 of this standard may be presented in a table as follows:
AR 26. measurable Targets related to biodiversity and ecosystems may be expressed as follows:
(a) size and location of all habitat areas protected or restored, whether they are directly or indirectly controlled by the company, and whether the success of the restoration activity has been or will be confirmed by independent external experts.
b) newly created areas (environments where management initiatives are undertaken to create a Habitat in a Site where it did not originally exist); or
c) Number or percentage of projects/sites where ecological integrity has been improved (e.g. establishment of fish ladders, wildlife corridors).
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.
E4-4 - Targets related to biodiversity and ecosystems
Increase local biodiversity:
Improve local fauna by 12% within the next four years through the implementation of specific biodiversity plans.
Training programs:
Train 500 biodiversity ambassadors to monitor and measure indicators of healthy fauna.
Reforestation:
Planting 120,000 trees by 2027 to support biodiversity and Climate change mitigation.
We support the Targets of the Kunming-Montreal Global Biodiversity Framework, which aims to halt and reverse the loss of nature by 2030 and achieve a comprehensive restoration of natural Habitats by 2050.
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