DR E4-5

Objectif

Permettre de comprendre la performance de l'entreprise par rapport aux incidences identifiées comme importantes concernant l'altération de la biodiversité et des écosystèmes.

Éléments clés à inclure

1. Sites en zones sensibles
   • Nombre et superficie (en hectares) des sites dans ou à proximité de zones protégées ou clés pour la biodiversité
2. Changement d'affectation des terres
   • Informations basées sur une analyse du cycle de vie (si pertinent)
3. Vecteurs d'incidence
   • Métriques sur :Conversion de l'occupation des sols
4. Espèces exotiques envahissantes
   • Métriques de gestion des voies d'entrée et de propagation
5. État des espèces
   • Taille des populations
   • Aire de répartition
   • Risque d'extinction
   • Métriques spécifiques pour les espèces menacées
6. Écosystèmes
   • Étendue : métriques de zone couverte
   • État :Qualité par rapport à un état de référence

Points d'attention

• Se concentrer sur les opérations propres de l'entreprise
• Possibilité de se référer aux exigences des normes ESRS E1, E2, E3 et E5
• Utiliser des métriques établies scientifiquement
• Comparer à l'état de référence et aux objectifs du cadre de Kunming-Montréal
• Considérer les listes rouges (UICN, UE) pour les espèces menacées

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
E4-5_01	E4	E4-5	35		Number of sites owned, leased or managed in or near protected areas or key biodiversity areas that undertaking is negatively affecting	Integer	Conditional			2 years
E4-5_02	E4	E4-5	35		Area of sites owned, leased or managed in or near protected areas or key biodiversity areas that undertaking is negatively affecting	Area	Conditional			2 years
E4-5_03	E4	E4-5	36		Disclosure of land-use based on Life Cycle Assessment	narrative	Conditional	V		2 years
E4-5_04	E4	E4-5	38	AR 27 - AR 38	Disclosure of metrics considered relevant (land-use change, freshwater-use change and (or) sea-use change)	narrative	Conditional			2 years
E4-5_05	E4	E4-5	38 a		Disclosure of conversion over time of land cover	narrative	Conditional	V		2 years
E4-5_06	E4	E4-5	38 b		Disclosure of changes over time in management of ecosystem	narrative	Conditional	V		2 years
E4-5_07	E4	E4-5	38 c		Disclosure of changes in spatial configuration of landscape	narrative	Conditional	V		2 years
E4-5_08	E4	E4-5	38 d		Disclosure of changes in ecosystem structural connectivity	narrative	Conditional	V		2 years
E4-5_09	E4	E4-5	38 e		Disclosure of functional connectivity	narrative	Conditional	V		2 years
E4-5_10	E4	E4-5	AR 34 a		Total use of land area	Area	Conditional	V		2 years
E4-5_11	E4	E4-5	AR 34 b		Total sealed area	Area	Conditional	V		2 years
E4-5_12	E4	E4-5	AR 34 c		Nature-oriented area on site	Area	Conditional	V		2 years
E4-5_13	E4	E4-5	AR 34 d		Nature-oriented area off site	Area	Conditional	V		2 years
E4-5_14	E4	E4-5	39		Disclosure of how pathways of introduction and spread of invasive alien species and risks posed by invasive alien species are managed	narrative	Conditional	V		2 years
E4-5_15	E4	E4-5	AR 32		Number of invasive alien species	Integer	Conditional	V		2 years
E4-5_16	E4	E4-5	AR 32		Area covered by invasive alien species	Area	Conditional	V		2 years
E4-5_17	E4	E4-5	40		Disclosure of metrics considered relevant (state of species)	narrative	Conditional	V		2 years
E4-5_18	E4	E4-5	40 a		Disclosure of paragraph in another environment-related standard in which metric is referred to	narrative	Conditional	V		2 years
E4-5_19	E4	E4-5	40 b		Disclosure of population size, range within specific ecosystems and extinction risk	narrative	Conditional	V		2 years
E4-5_20	E4	E4-5	40 c		Disclosure of changes in number of individuals of species within specific area	narrative	Conditional	V		2 years
E4-5_21	E4	E4-5	40 d		Information about species at global extinction risk	narrative	Conditional	V		2 years
E4-5_22	E4	E4-5	40 d i		Disclosure of threat status of species and how activities or pressures may affect threat status	narrative	Conditional	V		2 years
E4-5_23	E4	E4-5	40 d ii		Disclosure of change in relevant habitat for threatened species as proxy for impact on local population's extinction risk	narrative	Conditional	V		2 years
E4-5_24	E4	E4-5	41 a		Disclosure of ecosystem area coverage	narrative	Conditional	V		2 years
E4-5_25	E4	E4-5	41 b i		Disclosure of quality of ecosystems relative to pre-determined reference state	narrative	Conditional	V		2 years
E4-5_26	E4	E4-5	41 b ii		Disclosure of multiple species within ecosystem	narrative	Conditional	V		2 years
E4-5_27	E4	E4-5	41 b iii		Disclosure of structural components of ecosystem condition	narrative	Conditional	V		2 years