Modification de DR E4-1


== Stratégie biodiversité et écosystèmes - Fiche pratique E4-1 ==

== Objectif ==
Permettre de comprendre la résilience de la stratégie et du modèle économique de l'entreprise concernant la biodiversité et les écosystèmes, ainsi que leur compatibilité avec les politiques publiques en la matière.

== Éléments clés à inclure ==

# Lien entre stratégie/modèle économique et biodiversité/écosystèmes
#* Incidences, dépendances, risques et opportunités
#* Adaptation de la stratégie et du modèle économique
# Résilience de la stratégie et du modèle économique
#* Évaluation face aux risques systémiques, physiques et de transition
#* Portée de l'analyse (opérations propres et chaîne de valeur)
#* Principales hypothèses et horizons temporels
#* Résultats de l'analyse
#* Participation des parties intéressées
# Plan de transition (optionnel)
#* Compatibilité avec les politiques publiques (Kunming-Montréal, UE 2030, etc.)
#* Actions pour les opérations propres et la chaîne de valeur
#* Alignement avec la stratégie globale
#* Contribution à la limitation des vecteurs d'incidence
#* Investissements et financements prévus
#* Alignement avec la taxonomie UE (si applicable)
#* Utilisation de compensations biodiversité
#* Gestion et suivi du plan
#* Approbation par les organes de gouvernance
#* Difficultés et limitations

== Points d'attention ==

* Possibilité de se référer aux informations publiées dans ESRS 2 SBM-3
* Inclure les détenteurs de savoirs locaux et autochtones dans les parties prenantes
* Considérer les cibles spécifiques de la stratégie UE 2030 et les ODD pertinents
* Expliquer la hiérarchie des mesures d'atténuation
* Détailler les métriques et méthodes de mesure des progrès

{| class="wikitable"
|ID
|ESRS
|DR
|Paragraph
|Related AR
|Name
|Data Type
|Conditional or alternative DP
|May 
[V]
|Appendix B - ESRS 2 
(SFDR + PILLAR 3 + Benchmark + CL)
|Appendix C - ESRS 1
DPs subject to phasing-in provisions applicable to undertaking with less  than 750 employees
|-
|E4.SBM-3_01
|E4
|E4.SBM-3
|16 a
|
|List of  material sites in own operation
|narrative
|
|
|
|2 years
|-
|E4.SBM-3_02
|E4
|E4.SBM-3
|16  a i
|
|Disclosure of  activities negatively affecting biodiversity sensitive areeas
|narrative
|
|
|SFDR
|2 years
|-
|E4.SBM-3_03
|E4
|E4.SBM-3
|16  a ii
|
|Disclosure of  list of material sites in own operations based on results of identification  and assessment of actual and potential impacts on biodiversity and ecosystems
|narrative
|
|
|
|2 years
|-
|E4.SBM-3_04
|E4
|E4.SBM-3
|16  a iii
|
|Disclosure of  biodiversity-sensitive areas impacted 
|narrative
|
|
|
|2 years
|-
|E4.SBM-3_05
|E4
|E4.SBM-3
|16  b
|
|Material  negative impacts with regards to land degradation, desertification or soil  sealing have been identified
|semi-narrative
|
|
|SFDR
|2 years
|-
|E4.SBM-3_06
|E4
|E4.SBM-3
|16  c
|
|Own operations  affect threatened species
|semi-narrative
|
|
|SFDR
|2 years
|-
|E4.IRO-1_01
|E4
|E4.IRO-1
|17 a
|AR 4-AR 9
|Disclosure of  whether and how actual and potential impacts on biodiversity and ecosystems  at own site locations and in value chain have been identified and  assessed 
|narrative
|
|
|
|2 years
|-
|E4.IRO-1_02
|E4
|E4.IRO-1
|17 b
|AR 8
|Disclosure of  whether and how dependencies on biodiversity and ecosystems and their  services have been identified and assessed at own site locations and in value  chain 
|narrative
|
|
|
|2 years
|-
|E4.IRO-1_03
|E4
|E4.IRO-1
|17 c
|AR 9
|Disclosure of  whether and how transition and physical risks and opportunities related to  biodiversity and ecosystems have been identified and assessed 
|narrative
|
|
|
|2 years
|-
|E4.IRO-1_04
|E4
|E4.IRO-1
|17 d
|AR 9
|Disclosure of  whether and how systemic risks have been considered (biodiversity and  ecosystems)
|narrative
|
|
|
|2 years
|-
|E4.IRO-1_05
|E4
|E4.IRO-1
|17 e
|
|Disclosure of  whether and how consultations with affected communities on sustainability  assessments of shared biological resources and ecosystems have been  conducted 
|narrative
|
|
|
|2 years
|-
|E4.IRO-1_06
|E4
|E4.IRO-1
|17 e i
|
|Disclosure of  whether and how specific sites, raw materials production or sourcing with  negative or potential negative impacts on affected communities 
|narrative
|
|
|
|2 years
|-
|E4.IRO-1_07
|E4
|E4.IRO-1
|17 e ii
|
|Disclosure of  whether and how communities were involved in materiality assessment 
|narrative
|
|
|
|2 years
|-
|E4.IRO-1_08
|E4
|E4.IRO-1
|17 e iii
|
|Disclosure of  whether and how negative impacts on priority ecosystem services of relevance  to affected communities may be avoided 
|narrative
|
|
|
|2 years
|-
|E4.IRO-1_09
|E4
|E4.IRO-1
|17 e iii
|
|Disclosure of  plans to minimise unavoidable negative impacts and implement mitigation  measures that aim to maintain value and functionality of priority  services 
|narrative
|
|V
|
|2 years
|-
|E4.IRO-1_10
|E4
|E4.IRO-1
|18
|
|Disclosure of  whether and how tthe business model(s) has been verified using range of  biodiversity and ecosystems scenarios, or other scenarios with modelling of  biodiversity and ecosystems related consequences, with different possible  pathways
|narrative
|
|V
|
|2 years
|-
|E4.IRO-1_11
|E4
|E4.IRO-1
|18 a
|
|Disclosure of  why considered scenarios were taken into consideration 
|narrative
|Conditional
|V
|
|2 years
|-
|E4.IRO-1_12
|E4
|E4.IRO-1
|18 b
|
|Disclosure of  how considered scenarios are updated according to evolving conditions and  emerging trends 
|narrative
|Conditional
|V
|
|2 years
|-
|E4.IRO-1_13
|E4
|E4.IRO-1
|18 c
|
|Scenarios are  informed by expectations in authoritative intergovernmental instruments and  by scientific consensus
|semi-narrative
|Conditional
|V
|
|2 years
|-
|E4.IRO-1_14
|E4
|E4.IRO-1
|19a
|AR 7d
|Undertaking has  sites located in or near biodiversity-sensitive areas
|semi-narrative
|
|
|
|2 years
|-
|E4.IRO-1_15
|E4
|E4.IRO-1
|19a
|AR  7d
|Activities  related to sites located in or near biodiversity-sensitive areas negatively  affect these areas by leading to deterioration of natural habitats and  habitats of species and to disturbance of species for which protected area  has been designated
|semi-narrative
|
|
|
|2 years
|-
|E4.IRO-1_16
|E4
|E4.IRO-1
|19b
|
|It has been  concluded that it is necessary to implement biodiversity mitigation measures
|semi-narrative
|
|
|
|2 years
|-
|E4-1_01
|E4
|E4-1
|13  a
|AR 1- AR 3
|Disclosure of  resilience of current business model(s) and strategy to biodiversity and  ecosystems-related physical, transition and systemic risks and  opportunities 
|narrative
|
|
|
|2 years
|-
|E4-1_02
|E4
|E4-1
|13  b
|AR 1- AR 3
|Disclosure of  scope of resilience analysis along own operations and related upstream and  downstream value chain 
|narrative
|
|
|
|2 years
|-
|E4-1_03
|E4
|E4-1
|13  c
|AR 1- AR 3
|Disclosure of  key assumptions made (biodiversity and ecosystems) 
|narrative
|
|
|
|2 years
|-
|E4-1_04
|E4
|E4-1
|13  d
|AR 1- AR 3
|Disclosure of  time horizons used for analysis (biodiversity and ecosystems) 
|narrative
|
|
|
|2 years
|-
|E4-1_05
|E4
|E4-1
|13  e
|AR 1- AR 3
|Disclosure of  results of resilience analysis (biodiversity and ecosystems) 
|narrative
|
|
|
|2 years
|-
|E4-1_06
|E4
|E4-1
|13  f
|AR 1- AR 3
|Disclosure of  involvement of stakeholders (biodiversity and ecosystems) 
|narrative
|
|
|
|2 years
|-
|E4-1_07
|E4
|E4-1
|15
|AR 1- AR 3
|Disclosure of  transition plan to improve and achieve alignment of its business model and  strategy
|narrative
|
|V
|
|2 years
|-
|E4-1_08
|E4
|E4-1
|AR  1 a
|
|Explanation of  how strategy and business model will be adjusted to improve and, ultimately,  achieve alignment with relevant local, national and global public policy  goals
|narrative
|
|V
|
|2 years
|-
|E4-1_09
|E4
|E4-1
|AR  1 b
|
|Include  information about  its own operations  and  explain how it is responding to  material impacts in its related value chain
|narrative
|
|V
|
|2 years
|-
|E4-1_10
|E4
|E4-1
|AR  1 c
|
|Explanation of  how b strategy interacts with   transition plan 
|narrative
|
|V
|
|2 years
|-
|E4-1_11
|E4
|E4-1
|AR  1 d
|
|Disclosure of  contribution to impact drivers and possible mitigation actions following  mitigation hierarchy and main path-dependencies and locked-in assets and  resources that are associated with biodiversity and ecosystems change 
|narrative
|
|V
|
|2 years
|-
|E4-1_12
|E4
|E4-1
|AR  1 e
|
|Explanation and  quantification of investments and funding supporting the implementation of  its transition plan
|narrative
|
|V
|
|2 years
|-
|E4-1_13
|E4
|E4-1
|AR  1  f
|
|Disclosure of  objectives or plans for aligning economic activities (revenues, CapEx)
|narrative
|
|V
|
|2 years
|-
|E4-1_14
|E4
|E4-1
|AR  1 g
|
|Biodiversity  offsets are part of transition plan
|narrative
|
|V
|
|2 years
|-
|E4-1_15
|E4
|E4-1
|AR  1  h
|
|Information  about how process of implementing and updating transition plan is  managed 
|narrative
|
|V
|
|2 years
|-
|E4-1_16
|E4
|E4-1
|AR  1  i
|
|Indication of  metrics and related tools used to measure progress that are integrated in  measurement approach (biodiversity and ecosystems) 
|narrative
|
|V
|
|2 years
|-
|E4-1_17
|E4
|E4-1
|AR  1  j
|
|Administrative,  management and supervisory bodies have approved transition plan
|narrative
|
|V
|
|2 years
|-
|E4-1_18
|E4
|E4-1
|AR  1  k
|
|Indication of  current challenges and limitations to draft plan in relation to areas of  significant impact and actions company is taking to address them  (biodiversity and ecosystems) 
|narrative
|
|V
|
|2 years
|}