DR 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

1. Description des politiques
   • Conformément à ESRS 2 MDR-P
   • Possibilité d'intégration dans des politiques environnementales ou de durabilité plus larges
2. 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
3. Politiques spécifiques
   • Protection des sites opérationnels en zones sensibles
   • Pratiques foncières/agricoles durables
   • Pratiques durables pour les océans/mers
   • Lutte contre la déforestation
4. Informations complémentaires
   • Approvisionnement responsable
   • Référence à des normes/certifications reconnues
   • Alignement avec les accords internationaux (ODD, conventions)
   • Partage des avantages et consentement (ressources génétiques)
5. 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)

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