1. Accounting, Auditing, Actuarial
  2. EC - European Commission
  3. European sustainability reporting standards (ESRSs)
  4. 2023
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  1. European Sustainability Reporting Standard E4: Biodiversity and ecosystems (ESRS E4)
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Version status: Applicable | Document consolidation status: Updated to reflect all known changes
Published date: 22 December 2023

European Sustainability Reporting Standard E4: Biodiversity and ecosystems (ESRS E4)

Consolidation Status: Updated to reflect all known changes
Comparing proposed amendment...
Applicable
 Objective (paras. 1-3)
Applicable
 Interaction with other ESRS (paras. 4-7)
Disclosure Requirements (paras. 8-45)
ESRS 2 General disclosures (paras. 8-45)
Applicable
 8.-10.
Strategy (paras. 11-16)
Applicable
 Disclosure Requirement E4-1 - Transition plan and consideration of biodiversity and ecosystems in strategy and business model (paras. 11-15)
Applicable
 Disclosure Requirement SBM 3 - Material impacts, risks and opportunities and their interaction with strategy and business model (para. 16)
Impact, risk and opportunity management (paras. 17-28)
Amended
 Disclosure Requirement related to ESRS 2 IRO-1 - Description of processes to identify and assess material biodiversity and ecosystem-related impacts, risks, dependencies and opportunities (paras. 17-19)
Amended
 Disclosure Requirement E4-2 - Policies related to biodiversity and ecosystems (paras. 20-24)
Applicable
 Disclosure Requirement E4-3 - Actions and resources related to biodiversity and ecosystems (paras. 25-28)
Metrics and targets (paras. 29-45)
Applicable
 Disclosure Requirement E4-4 - Targets related to biodiversity and ecosystems (paras. 29-32)
Applicable
 Disclosure Requirement E4-5 - Impact metrics related to biodiversity and ecosystems change (paras. 33-41)
Amended
 Disclosure Requirement E4-6 - Anticipated financial effects from material biodiversity and ecosystem-related risks and opportunities (paras. 42-45)
Appendix A Application Requirements
ESRS 2 GENERAL DISCLOSURES
Strategy (AR1-AR3)
Applicable
 Disclosure Requirement E4-1 - Transition plan and consideration of biodiversity and ecosystems in strategy and business model (AR1-AR3)
Impact, risk and opportunity management (AR4-AR21)
Amended
 Disclosure requirements related to ESRS 2 IRO-1 - Description of the processes to identify and assess material biodiversity and ecosystem-related impacts, risks and opportunities (AR4-AR10)
Applicable
 Disclosure Requirement E4-2 - Policies related to biodiversity and ecosystems (AR11-AR17)
Amended
 Disclosure Requirement E4-3 - Actions and resources related to biodiversity and ecosystems (AR18-AR21)
Metrics and targets (AR22-AR40)
Applicable
 Disclosure Requirement E4-4 - Targets related to biodiversity and ecosystems (AR22-AR26)
Applicable
 Disclosure Requirement E4-5 - Impact metrics related to biodiversity and ecosystems change (AR27-AR38)
Applicable
 Disclosure Requirement E4-6 - Anticipated financial effects from material biodiversity and ecosystem-related risks and opportunities (AR39-AR40)
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