ESRS layer · Environment

E4, Biodiversity and ecosystems

Impact on species and habitats, operations near protected areas, transition plan and impact metrics.

• StandardE4
• Publisher textKommissionens delegerade förordning (EU) 2023/2772, Bilaga I
• Reporting dutyDirektiv (EU) 2022/2464
• Read at2026-09-21

Disclosure requirements

• E4-1Transition plan and consideration of biodiversity and ecosystems in strategy

  How biodiversity is considered in strategy and the business model is disclosed, with the transition plan where one exists.

• E4-2Policies related to biodiversity and ecosystems

  The policies are disclosed, stating whether they cover protected areas and species in the value chain.

• E4-3Actions and resources related to biodiversity and ecosystems

  Actions to avoid, reduce and restore impact are disclosed with the resources allocated.

• E4-4Targets related to biodiversity and ecosystems

  Targets are stated with base year, target year and the ecological threshold they are measured against where one exists.

• E4-5Impact metrics related to biodiversity and ecosystems change

  Land use, operations near protected areas and impact on species are reported in measurable figures.

• E4-6Anticipated financial effects from biodiversity and ecosystem related risks

  The amounts that may be affected by biodiversity related risks and opportunities are disclosed.

The text here summarises the requirement and does not replace the official wording. Read it at the publisher.