DR 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

1. Lien entre stratégie/modèle économique et biodiversité/écosystèmes
   • Incidences, dépendances, risques et opportunités
   • Adaptation de la stratégie et du modèle économique
2. 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
3. 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

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