DR 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

1. Description des actions et ressources
   • Conformément à ESRS 2 MDR-A
2. Hiérarchie des mesures d'atténuation
   • Évitement, réduction, restauration/réhabilitation, compensation
3. Compensations biodiversité (si utilisées)
   • But et indicateurs clés de performance
   • Incidences financières (coûts directs et indirects)
   • Description détaillée (zone, type, critères, normes)
4. Lien avec les états financiers
   • Rattachement des CapEx et OpEx significatifs aux postes pertinents
   • Cohérence avec les indicateurs de la taxonomie UE
5. 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
6. 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

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