ESRS Standard
ESRS Standard
The term"Policy" is synonymous with the term"Policy", which is used within the German version of the ESRS Standard.
33 The company shall disclose Metrics related to its material impacts on biodiversity and ecosystems.
34 The objective of this disclosure requirement is to provide an understanding of the company's performance in relation to the impacts identified in the materiality analysisas significant for changes to biodiversity and ecosystems.
35. if the company has identified sites in or near Biodiversity or biological diversity sensitive areas on which it has a negative impact (see paragraph 19(a)), it shall disclose the number and area (in hectares) of sites it owns, leases or manages that are in or near these Protected areas or Key Biodiversity Areas.
36. if the company has identified significant impacts related to Land-use (change) or impacts on the extent and condition of ecosystems, it may also disclose its land use based on a life cycle assessment.
(37) For the data points referred to in paragraphs 38 to 41, the company shall consider its own activities.
38. if the company concludes that it contributes directly to Impact drivers related to land use change, Freshwater and/or marine land use change, it shall disclose relevant Metrics. The company may disclose Metrics for the following:
(a) land cover conversion over time (e.g., one or five years), such as Deforestation or mining,
b) changes over time (e.g. one or five years) in the management of the ecosystem (e.g. through intensification of agricultural management, application of better management practices or forestry harvesting),
c) Changes in the spatial configuration of the landscape (e.g. Habitat fragmentation, changes in ecosystem connectivity),
d) changes in the structural connectivity of ecosystems (e.g. permeability of habitats based on physical features and the arrangement of smaller habitat patches); and
e) functional connectivity (e.g. how well genes or individuals can disperse on land, in Freshwater and in oceans).
39. if the company concludes that it contributes directly to the unintentional or intentional introduction of Invasive alien species, it can specify the Metrics it uses to manage the pathways of introduction and spread of Invasive alien species and the Risks posed by Invasive alien species.
40. if the company has identified significant impacts related to the status of the species, it may disclose Metrics that it considers relevant. The company may:
(a) refer to the relevant disclosure requirements in ESRS E1, ESRS E2, ESRS E3 and ESRS E5,
b) consider population size, range within specific ecosystems and extinction risk. These aspects provide insights into the health of an individual species' population and its relative resilience to human-induced and natural change,
c) Metrics to measure changes in the number of individuals of a species in a given area,
(d) provide metrics for species threatened with extinction (87) that measure the following:
i. the threat status of the species and how activities/pressures may impact the threat status; or
ii. Changes in the relevant Habitat for a Threatened species as an indicator of the company's Impacts on the extinction risk of local populations.
41. if the company has identified significant impacts on ecosystems, it may indicate the following:
(a) in terms of Ecosystem extent, Metrics used to measure the area coverage of a particular Ecosystem without necessarily taking into account the quality of the area being assessed, for example habitat area. For example, forest area is a measure of the Ecosystem extent of a particular ecosystem type without taking into account the condition of the ecosystem (e.g. the area is represented without describing the biodiversity within the forest);
b) in relation to the state of ecosystems:
i. Metrics used to measure the quality of ecosystems compared to a predetermined reference condition,
ii. Metrics that measure multiple species within an ecosystem rather than the number of individuals within a single species in an ecosystem (e.g. scientifically recognized indicators of species richness and abundance that measure trends in (indigenous) species composition within an ecosystem against the reference state at the beginning of the first reporting period and the target state set in the Kunming-Montreal Global Biodiversity Framework, or an aggregation of species conservation status, as appropriate); or
iii. Metrics that include structural components of status such as habitat connectivity (i.e. the extent to which habitats are connected).
Application Requirements (AR)
Application Requirements (AR)
AR 27 In preparing the information required by this disclosure requirement, the entity shall consider and may describe the following:
(a) the methods and Metrics used and an explanation of why those methods and Metrics were selected, their assumptions, limitations and uncertainties, and any changes in the methods over time and the reasons for them,
b) the scope of the Metrics and methods, for example:
i. Company, Site, Brand, Raw material, Business unit, Activity,
ii. aspects covered (in accordance with section AR 4),
c) the biodiversity components of the Metrics: species-specific, ecosystem-specific,
d) the geographical indications covered by the methodology and an explanation of why relevant geographical indications were not included
e) the extent to which Ecological thresholds (e.g. Biosphere integrity or ecological integrity, Planetary boundaries) and breakdowns are included in the Metrics,
f) the frequency of monitoring, key indicators monitored, baseline/starting point and base year/period and the reference period,
g) whether these Metrics are based on primary data, secondary data, modeled data or an expert assessment or a mixture of these data,
h) which actions are measured and monitored using the Metrics and how they relate to the achievement of Targets,
i) whether Metrics are mandatory (in accordance with legislation) or voluntary. If they are mandatory, the company may indicate the relevant legislation; if they are voluntary, the company may refer to the voluntary standards or procedures used; and
j) whether the Metrics are based on or consistent with the expectations or recommendations of relevant and reliable national, European or intergovernmental guidelines, policies, legislation or agreements, such as the Convention on Biological Diversity (CBD) or IPBES.
AR 28. the company provides metrics that are verifiable and technically and scientifically sound, taking into account appropriate timeframes, and can indicate the extent to which its chosen metrics meet these criteria. To ensure that the Metrics are relevant, there should be a clear link between the indicator and the purpose of the measurement. Uncertainties should be reduced as much as possible. The data or mechanisms used should be supported by established organizations and updated over time. If data gaps exist, robust modeled data and expert judgment can be used. The methodology must be sufficiently detailed to allow meaningful comparison of impacts and mitigation measures over time. Information collection procedures and definitions must be applied systematically. This enables a meaningful review of the organization's performance over time and assists in internal and industry comparisons.
AR 29 If a Metrics corresponds to a Targets, the baseline for both shall be aligned. The baseline for biodiversity is an integral part of the management process for biodiversity and ecosystems. The baseline is required for impact assessment and management planning as well as for monitoring and adaptive management.
AR 30. the methods available to collect data and measure the company's impacts on biodiversity and ecosystems can be divided into three categories as follows:
(a) Primary data: On-site collection.
b) Secondary data: including geospatial data layers overlaid with geographic location data on operations.
i. At the species level, data layers on the distribution areas of different species can be used to predict the species that might occur in different locations. This includes operational locations and sourcing locations. Different range data layers have different levels of accuracy depending on factors (e.g. whether species ranges have been refined based on Habitat availability). Information on the threat status of the species and the activities that threaten it can provide an indication of the likely contribution of business activities in terms of population trends and threat status.
ii. At the ecosystem level, data layers reflecting changes in ecosystem extent and condition can be used, including the extent of Habitat fragmentation and connectivity.
c) Modeled biodiversity status data: Model-based approaches are commonly used to measure ecosystem-level indicators (e.g., extent, condition, or function). The models quantify how the extent of different Harassments impacts on the state of biodiversity. These are referred to as relationships of Harassments to status and are based on data collected globally. The modeling results are applied locally to estimate how the state of the ecosystem will change as a result of pressures at the company level. Impact drivers usually have three main characteristics: Magnitude (e.g. amount of Pollutant, noise intensity), spatial extent (e.g. size of contaminated areas) and temporal extent (duration of persistence of Pollutant).
AR 31 With regard to the life cycle assessment for land use, the company may refer to the Joint Research Center's "Land-use related environmental indicators for Life Cycle Assessment".
AR 32 With regard to the introduction of invasive alien species, the company may indicate the pathways and the number of invasive alien species and the extent of the area colonized by such species.
AR 33 Useful guidance on Metrics for Ecosystem extent and condition can be found in the work of the United Nations System of Environmental-Economic Accounting Ecosystem Accounting (UN SEEA EA).
AR 34 The company can provide information in units of area (e.g. m² or ha) on land use using the guidelines of the Eco-Management and Audit Scheme (EMAS): (89)
a) Total land use,
b) total sealed area,
c) total semi-natural area on the Site and
d) total semi-natural area away from the Site.
AR 35. for example, the entity may disclose land cover change, i.e. the physical representation of the factors 'habitat change' and 'industrial and domestic activities', i.e. the man-made or natural change in the physical characteristics of the earth's surface at a given location.
AR 36. land cover is a typical variable that can be assessed using Earth observation data.
AR 37. when reporting on material impacts related to ecosystems, in addition to the extent and condition of ecosystems, the company may also consider ecosystem functioning by
a) using a Metric that measures a process or function that the ecosystem completes or that reflects the ecosystem's ability to perform that specific process or function: for example, net primary productivity, which is a measure of plant productivity based on the rate at which energy is stored by plants and made available to other species in the ecosystem. It is a central process for the functioning of ecosystems. It is related to many factors, such as species diversity, but does not measure them directly, or
b) uses Metrics to measure changes in populations of species with scientifically identified threats.
AR 38. at the ecosystem level, data layers can be used that reflect changes in the extent and condition of ecosystems, including the extent of Habitat fragmentation and connectivity.
Examples from past practice
Examples from past practice
Examples are provided 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.
E4-5 - Metrics for impacts related to biodiversity and ecosystem change
Our company has identified sites near Biodiversity sensitive areas with potential negative Impacts. The corresponding categories, distances to the Protected Areas and their areas, the number of Sites and their area and the protected object are listed below:
Category: Nature reserve
Distance: 2.4 km
Area: 256 ha
Number of Sites: 1
Site area: 14 ha
Object of protection: Diverse natural ecosystems of forests, grasslands and transitional areas with numerous Habitats, a rich biodiversity and special geological features such as hollowed-out volcanic vents with basalt breccias and fissure fillings.
Category: Natural sight
Distance: 3.0 km
Area: 4.2 ha
Number of sites: 1
Site area: 5 ha
Object of protection: A landscape of significant natural and aesthetic value, in particular an oxbow lake on the river, which has been preserved as a relict of a meandering watercourse. The surrounding area includes typical water areas, alluvial forests, riparian vegetation and aquatic plants. Fish farming and angling take place in the area in a sustainable manner, with the aim of promoting ecological balance and the complete restoration of the ecosystem.
Category: European Protected Area
Distance: 3.2 km
Area: 80 ha
Number of sites: 1
Site area: 2 ha
Object of protection: Protection of highly endangered species, such as a rare ground dweller whose population occurs in the grasslands of this area.
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