Does the company have sites located in or near biodiversity-sensitive areas, and do activities at these sites negatively affect these areas by causing the deterioration of natural habitats, species habitats, or disturbance to protected species? Additionally, has the company concluded that it is necessary to implement biodiversity mitigation measures, such as those identified in EU directives or international standards like the IFC Performance Standard 6?
CSRD
When disclosing processes to identify and assess material biodiversity and ecosystem-related impacts, risks, dependencies, and opportunities, provide the following information:
Sites in or Near Biodiversity-Sensitive Areas:
Location and Impact Assessment: Disclose whether your company has sites located in or near biodiversity-sensitive areas (e.g., protected areas, areas with endangered species or critical ecosystems).
Impact of Activities: Indicate whether activities at these sites negatively affect biodiversity-sensitive areas, including whether they lead to:
Deterioration of natural habitats
Destruction of species habitats
Disturbance to species that are protected in these areas
Provide details on any assessments conducted to evaluate the impact of your activities on these sensitive areas.
Biodiversity Mitigation Measures:
Need for Mitigation: Disclose whether it has been concluded that it is necessary to implement biodiversity mitigation measures.
If mitigation is necessary, specify which measures are being taken and reference the following relevant frameworks:
Directive 2009/147/EC on the conservation of wild birds
Council Directive 92/43/EEC on the conservation of natural habitats and wild fauna and flora
Environmental Impact Assessment (EIA) as defined in Directive 2011/92/EU
For activities outside the EU, describe how equivalent national provisions or international standards are followed, such as the IFC Performance Standard 6: Biodiversity Conservation and Sustainable Management of Living Natural Resources.
Ensure your response is comprehensive, detailing the locations and impacts of your activities in sensitive biodiversity areas, as well as the mitigation measures that are in place to prevent or reduce negative effects.
https://xbrl.efrag.org/e-esrs/esrs-set1-2023.html#6384
Also in
ESRS 2 IRO-1 Description of processes to identify and assess material biodiversity and ecosystem-related impacts, risks, dependencies and opportunities
- How does the company identify and assess material impacts, risks, dependencies, and opportunities related to biodiversity and ecosystems? Please include: (a) the identification and assessment of actual and potential impacts on biodiversity and ecosystems at company sites and in the upstream and downstream value chain, including the assessment criteria applied; (b) the identification and assessment of dependencies on biodiversity and ecosystems and their services, including any disrupted or likely disrupted ecosystem services; (c) the identification and assessment of transition and physical risks and opportunities related to biodiversity and ecosystems, with the criteria applied; (d) the consideration of systemic risks; (e) whether and how the company consulted with affected communities on sustainability assessments of shared biological resources and ecosystems, including: i. identifying specific sites or raw material production/sourcing likely to negatively impact biodiversity and ecosystems, ii. how affected communities were involved in the materiality assessment, iii. how the company plans to avoid or minimise negative impacts on ecosystem services, and if unavoidable, how it intends to implement mitigation measures to maintain the value and functionality of priority services?
- Has the company used biodiversity and ecosystems scenario analysis to identify and assess material risks and opportunities over short-, medium-, and long-term time horizons? If so, please describe: (a) why the selected scenarios were chosen, (b) how the scenarios are updated according to evolving conditions and emerging trends, (c) whether the scenarios are informed by expectations published by authoritative intergovernmental bodies, such as the Convention for Biological Diversity, and by scientific consensus, such as that expressed by the Intergovernmental Science-policy Platform on Biodiversity and Ecosystem Services (IPBES)?