Modification de DR E4-2


== Politiques biodiversité et écosystèmes - Fiche pratique E4-2 ==

== Objectif ==
Permettre de comprendre dans quelle mesure l'entreprise dispose de politiques pour identifier, évaluer, gérer et réparer ses incidences, dépendances, risques et opportunités importants liés à la biodiversité et aux écosystèmes.

== Éléments clés à inclure ==

# Description des politiques
#* Conformément à ESRS 2 MDR-P
#* Possibilité d'intégration dans des politiques environnementales ou de durabilité plus larges
# Aspects à aborder
#* Incidences importantes sur la biodiversité et les écosystèmes
#* Dépendances, risques (physiques et de transition) et opportunités
#* Traçabilité des produits/matières premières à fort impact
#* Gestion durable des écosystèmes
#* Conséquences sociales des incidences
# Politiques spécifiques
#* Protection des sites opérationnels en zones sensibles
#* Pratiques foncières/agricoles durables
#* Pratiques durables pour les océans/mers
#* Lutte contre la déforestation
# Informations complémentaires
#* Approvisionnement responsable
#* Référence à des normes/certifications reconnues
#* Alignement avec les accords internationaux (ODD, conventions)
#* Partage des avantages et consentement (ressources génétiques)
# Approche de gestion
#* Évitement des impacts négatifs
#* Réduction et limitation des impacts inévitables
#* Restauration des écosystèmes dégradés
#* Atténuation des facteurs de perte de biodiversité

== Points d'attention ==

* Expliquer l'utilisation de normes tierces (objectivité, processus de consultation, amélioration continue)
* Détailler la vérification indépendante des politiques
* Inclure les opérations propres et la chaîne de valeur
* Considérer les aspects sociaux (protocole de Nagoya, CDB)

{| 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.MDR-P_01-06
|E4
|E4-2
|22
|AR  11
|Policies to manage  material impacts, risks, dependencies and opportunities related to  biodiversity and ecosystems [see ESRS 2 - MDR-P]
|MDR-P
|
|
|
|2 years
|-
|E4-2_01
|E4
|E4-2
|23  a
|
|Disclosure on  whether and how biodiversity and ecosystems-related policies relate to  matters reported in E4 AR4
|narrative
|
|
|
|2 years
|-
|E4-2_02
|E4
|E4-2
|23  b
|
|Explanation of  whether and  how biodiversity and  ecosystems-related policy relates to material biodiversity and  ecosystems-related impacts 
|narrative
|
|
|
|2 years
|-
|E4-2_03
|E4
|E4-2
|23  c
|
|Explanation of  whether and  how biodiversity and  ecosystems-related policy relates to material dependencies and material  physical and transition risks and opportunities 
|narrative
|
|
|
|2 years
|-
|E4-2_04
|E4
|E4-2
|23  d
|
|Explanation of  whether and how biodiversity and ecosystems-related policy supports  traceability of products, components and raw materials with significant  actual or potential impacts on biodiversity and ecosystems along value chain 
|narrative
|
|
|
|2 years
|-
|E4-2_05
|E4
|E4-2
|23  e
|
|Explanation of  whether and how biodiversity and ecosystems-related policy addresses  production, sourcing or consumption from ecosystems that are managed to  maintain or enhance conditions for biodiversity 
|narrative
|
|
|
|2 years
|-
|E4-2_06
|E4
|E4-2
|23  f
|AR 14 - AR 15
|Explanation of  whether and how biodiversity and ecosystems-related policy addresses social  consequences of biodiversity and ecosystems-related impacts 
|narrative
|
|
|
|2 years
|-
|E4-2_07
|E4
|E4-2
|AR  12
|
|Disclosure of  how policy refers to production, sourcing or consumption of raw  materials 
|narrative
|
|V
|
|2 years
|-
|E4-2_08
|E4
|E4-2
|AR  12 a
|
|Disclosure of  how policy refers to policies limiting procurement from suppliers that cannot  demonstrate that they are not contributing to significant conversion of  protected areas or key biodiversity areas 
|narrative
|
|V
|
|2 years
|-
|E4-2_09
|E4
|E4-2
|AR  12 b
|
|Disclosure of  how policy refers to recognised standards or third-party certifications  overseen by regulators 
|narrative
|
|V
|
|2 years
|-
|E4-2_10
|E4
|E4-2
|AR  12 c
|
|Disclosure of  how policy 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
|narrative
|
|V
|
|2 years
|-
|E4-2_11
|E4
|E4-2
|AR  16
|
|Disclosure of  how the policy enables to a), b), c) and d)
|narrative
|
|V
|
|2 years
|-
|E4-2_12
|E4
|E4-2
|AR  17 a
|
|Third-party  standard of conduct used in policy is objective and achievable based on  scientific approach to identifying issues and realistic in assessing how  these issues can be addressed under variety of practical circumstances
|semi-narrative
|
|V
|
|2 years
|-
|E4-2_13
|E4
|E4-2
|AR  17 b
|
|Third-party  standard of conduct used in policy is developed or maintained through process  of ongoing consultation with relevant stakeholders with balanced input from  all relevant stakeholder groups with no group holding undue authority or veto  power over content
|semi-narrative
|
|V
|
|2 years
|-
|E4-2_14
|E4
|E4-2
|AR  17 c
|
|Third-party  standard of conduct used in policy encourages step-wise approach and  continuous improvement in standard and its application of better management  practices and requires establishment of meaningful targets and specific  milestones to indicate progress against principles and criteria over time
|semi-narrative
|
|V
|
|2 years
|-
|E4-2_15
|E4
|E4-2
|AR  17 d
|
|Third-party  standard of conduct used in policy is verifiable through independent  certifying or verifying bodies, which have defined and rigorous assessment  procedures that avoid conflicts of interest and are compliant with ISO  guidance on accreditation and verification procedures or Article 5(2) of  Regulation (EC) No 765/2008
|semi-narrative
|
|V
|
|2 years
|-
|E4-2_16
|E4
|E4-2
|AR  17 e
|
|Third-party  standard of conduct used in policy conforms to ISEAL Code of Good Practice
|semi-narrative
|
|V
|
|2 years
|-
|E4-2_17
|E4
|E4-2
|24  a
|
|Biodiversity  and ecosystem protection policy covering operational sites owned, leased,  managed in or near protected area or biodiversity-sensitive area outside  protected areas has been adopted
|semi-narrative
|
|
|
|2 years
|-
|E4-2_18
|E4
|E4-2
|24  b
|
|Sustainable  land or agriculture practices or policies have been adopted
|semi-narrative
|
|
|SFDR
|2 years
|-
|E4-2_19
|E4
|E4-2
|24  c 
|
|Sustainable  oceans or seas practices or policies have been adopted
|semi-narrative
|
|
|SFDR
|2 years
|-
|E4-2_20
|E4
|E4-2
|24  d
|
|Policies to  address deforestation have been adopted
|semi-narrative
|
|
|SFDR
|2 years
|}