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Version status: Applicable | Document consolidation status: Updated to reflect all known changes
Version date: 1 January 2024 - onwards
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Disclosure Requirement E4-2 - Policies related to biodiversity and ecosystems (AR11-AR17)

AR11. The policies described under this Disclosure Requirement may be integrated in broader environmental or sustainability policies covering different subtopics.

AR12. The undertaking may also provide information on how the policy refers to the production, sourcing or consumption of raw materials, and in particular how it:

(a) limits procurement from suppliers that cannot demonstrate that they are not contributing to significant damage to protected areas or key biodiversity areas (e.g., through certification);

(b) refers to recognised standards or third-party certifications overseen by regulators; and

(c) addresses raw materials originating from ecosystems that have been managed to maintain or enhance conditions for biodiversity, as demonstrated by regular monitoring and reporting of biodiversity status and gains or losses.

AR13. The undertaking may disclose connections and alignment with other global goals and agreements such as the SDGs 2, 6, 14 and 15 or any other well established

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