ESRS E4 Biodiversity Ecosystems

Standard ESRS E4 biodiversité aligné TNFD / GBF.

Définition

ESRS E4 DR Transition plan and consideration of biodiversity and ecosystems in strategy and business model, Policies, Actions and resources, Targets, Impacts metrics (land-use change, freshwater-use change, sea-use change, climate change contribution to biodiversity), Anticipated financial effects.

Origine

EFRAG, Commission Delegated Regulation (EU) 2023/2772 publié 31 juillet 2023.

Usage

Industries agroalimentaire, forestry, pêche, mining, infrastructure prioritaires (matérialité biodiversité).

Termes liés

• TNFD — cadre nature finance.
• GBF Kunming-Montreal — cadre international 2022.
• SBTN — cibles biodiversité scientifiques.