DR E4-1

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Stratégie biodiversité et écosystèmes - Fiche pratique E4-1[modifier | modifier le wikicode]

Objectif[modifier | modifier le wikicode]

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[modifier | modifier le wikicode]

  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[modifier | modifier le wikicode]

  • 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
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