If biodiversity offsets are used, please provide the following details: (b) the financing effects (direct and indirect costs) of biodiversity offsets in monetary terms,
CSRD
Financing Effects: Provide the financing effects of the biodiversity offsets, detailing both direct and indirect costs in monetary terms.
https://xbrl.efrag.org/e-esrs/esrs-set1-2023.html#6423
Also in
E4-3 - Actions and resources related to biodiversity and ecosystems
- How does the company describe the key actions and resources allocated to manage biodiversity and ecosystems, in accordance with the mandatory content defined in ESRS 2 MDR-A on actions and resources related to material sustainability matters?
- How has the company applied the mitigation hierarchy in its biodiversity and ecosystems-related actions (avoidance, minimisation, restoration/rehabilitation, and compensation or offsets)? Additionally, if biodiversity offsets are used, please provide the following details: (a) the aim of the offset and the key performance indicators used, (c) a description of the offsets, including the area, type, quality criteria applied, and standards they comply with. Finally, has the company incorporated local and indigenous knowledge and nature-based solutions into its biodiversity and ecosystems-related actions?