ESRS E4 Biodiversity Ecosystems

ESRS E4 standard for biodiversity aligned TNFD / GBF.

Definition

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.

Origin

EFRAG, Commission Delegated Regulation (EU) 2023/2772 published 31 July 2023.

Usage

Food, forestry, fisheries, mining, infrastructure industries prioritized (biodiversity materiality).

Related terms

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