Modification de DR E4-3


== Actions et ressources biodiversité et écosystèmes - Fiche pratique E4-3 ==

== Objectif ==
Permettre de comprendre les actions clés, mises en œuvre ou prévues, qui contribuent significativement à atteindre les objectifs et cibles de la politique en matière de biodiversité et d'écosystèmes.

== Éléments clés à inclure ==

# Description des actions et ressources
#* Conformément à ESRS 2 MDR-A
# Hiérarchie des mesures d'atténuation
#* Évitement, réduction, restauration/réhabilitation, compensation
# Compensations biodiversité (si utilisées)
#* But et indicateurs clés de performance
#* Incidences financières (coûts directs et indirects)
#* Description détaillée (zone, type, critères, normes)
# Lien avec les états financiers
#* Rattachement des CapEx et OpEx significatifs aux postes pertinents
#* Cohérence avec les indicateurs de la taxonomie UE
# Informations complémentaires
#* Plan d'action "évitement" (si applicable)
#* Parties prenantes impliquées et impacts
#* Évaluation des potentiels impacts négatifs des actions
#* Caractère ponctuel ou systémique des actions
#* Contribution à un changement systémique
# Intégration des savoirs locaux et autochtones
#* Description de l'utilisation des connaissances locales
#* Intégration des solutions fondées sur la nature

== Points d'attention ==

* Détailler les différents types d'évitement (choix du site, conception, planification)
* Expliquer la nécessité de consultations avec les communautés touchées
* Préciser si les actions sont menées seules ou dans le cadre d'initiatives plus larges
* Définir les "savoirs locaux et autochtones" dans le contexte de l'entreprise

{| 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-A_01-12
|E4
|E4-3
|27
|
|Actions  and resources in relation to biodiversity and ecosystems [see ESRS 2 - MDR-A]
|MDR-A
|
|
|
|2 years
|-
|E4-3_01
|E4
|E4-3
|28  a
|AR 19
|Disclosure on  how the mitigation hierarchy has been applied with regard to biodiversity and  ecosystem actions
|narrative
|
|V
|
|2 years
|-
|E4-3_02
|E4
|E4-3
|28  b
|
|Biodiversity  offsets were used in action plan
|semi-narrative
|
|
|
|2 years
|-
|E4-3_03
|E4
|E4-3
|28  b i
|
|Disclosure of  aim of biodiversity offset and key performance indicators used 
|narrative
|Conditional
|
|
|2 years
|-
|E4-3_04
|E4
|E4-3
|28  b ii
|AR 18
|Financing  effects (direct and indirect costs) of biodiversity offsets
|Monetary
|Conditional
|
|
|2 years
|-
|E4-3_05
|E4
|E4-3
|AR  18 a
|
|Explanation of  rekationship of significant Capex and Opex required to impelement actions  taken or planned to relevant line items or notes in the financial statements
|narrative
|Conditional
|V
|
|2  years
|-
|E4-3_06
|E4
|E4-3
|AR  18 b
|
|Explanation of  rekationship of significant Capex and Opex required to impelement actions  taken or planned to key  performance  indicators required under Commission Delegated Regulation (EU) 2021/2178
|narrative
|Conditional
|V
|
|2  years
|-
|E4-3_07
|E4
|E4-3
|AR  18 c
|
|Explanation of  rekationship of significant Capex and Opex required to impelement actions  taken or planned to Capex plan required under Commission Delegated Regulation  (EU) 2021/2178
|narrative
|Conditional
|V
|
|2  years
|-
|E4-3_08
|E4
|E4-3
|28  b iii
|
|Description of  biodiversity offsets 
|narrative
|Conditional
|
|
|2 years
|-
|E4-3_09
|E4
|E4-3
|28  c
|AR 21
|Description of  whether and how local and indigenous knowledge and nature-based solutions  have been incorporated into biodiversity and ecosystems-related action 
|narrative
|
|
|
|2 years
|-
|E4-3_10
|E4
|E4-3
|AR  20 a
|
|Disclosure of  key stakeholders involved and how they are involved, key stakeholders  negatively or positively impacted by action and how they are impacted 
|narrative
|
|V
|
|2 years
|-
|E4-3_11
|E4
|E4-3
|AR  20 b
|
|Explanation of  need for appropriate consultations and need to respect decisions of affected  communities 
|narrative
|Conditional
|V
|
|2 years
|-
|E4-3_12
|E4
|E4-3
|AR  20 c
|
|Description of  whether key action may induce significant negative sustainability impacts  (biodiversity and ecosystems) 
|narrative
|
|V
|
|2 years
|-
|E4-3_13
|E4
|E4-3
|AR  20 d
|
|Explanation of  whether the key action is intended to be a one-time initiative or systematic  practice
|narrative
|
|V
|
|2 years
|-
|E4-3_14
|E4
|E4-3
|AR  20 e
|
|Key action plan  is carried out only by undertaking (individual action) using its resources  (biodiversity and ecosystems)
|semi-narrative
|
|V
|
|2 years
|-
|E4-3_15
|E4
|E4-3
|AR  20 e
|
|Key action plan  is part of wider action plan (collective action), of which undertaking is  member (biodiversity and ecosystems)
|semi-narrative
|
|V
|
|2 years
|-
|E4-3_16
|E4
|E4-3
|AR  20 f
|
|Additional  information about project, its sponsors and other participants (biodiversity  and ecosystems) 
|narrative
|
|V
|
|2 years
|}