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)

AR4. The materiality assessment under ESRS E4 includes the undertaking’s:

(a) contribution to direct impact drivers on biodiversity loss [The direct driver climate change is to be reported under ESRS E1 Climate Change and pollution under ESRS E2 Pollution.]:

i. climate change;

ii. land-use change (e.g., land artificialisation), freshwater-use change and sea-use change;

iii. direct exploitation;

iv. invasive alien species;

v. pollution; and

vi. others.

(b) impacts on the state of species (i.e., species population size, species global extinction risk);

(c) impacts on the extent and condition of ecosystems including through land degradation, desertification and soil sealing); and

(d) impacts and dependencies on ecosystem services.

AR5. When assessing the materiality of impacts, dependencies, risks and opportunities the undertaking shall consider the provisions in ESRS 2 IRO-1 and ESRS 1 Chapter 3 Double materiality as the basis for sustainability disclosures and describe its considerati

…