If the company has identified material impacts related to land-use change or the extent and condition of ecosystems, has it disclosed its land-use based on a Life Cycle Assessment?
CSRD
If your company has identified material impacts related to land-use change or impacts on the extent and condition of ecosystems, you may disclose your land-use based on a Life Cycle Assessment (LCA).
Land-Use Impact Disclosures:
If applicable, describe the land-use impacts identified by your company, including how land-use change (e.g., deforestation, urban expansion, or agricultural development) affects ecosystems or biodiversity.
Life Cycle Assessment (LCA):
Specify whether you have conducted a Life Cycle Assessment to assess the full environmental impact of your land-use activities, from raw material extraction through to product disposal.
If applicable, disclose the LCA results related to land-use, detailing how land-use activities contribute to the impacts on ecosystems and biodiversity, and how the assessment helps to understand the extent and condition of ecosystems affected by your operations.
Ensure that the disclosure of these impacts is based on solid LCA data and methodology, providing a clear picture of how land-use decisions contribute to ecosystem changes.
https://xbrl.efrag.org/e-esrs/esrs-set1-2023.html#1757
Also in
E4-5 - Impact metrics related to biodiversity and ecosystems change
- If the company has identified sites located in or near biodiversity-sensitive areas that it is negatively affecting, what is the number of these sites that are owned, leased, or managed by the company?
- If the company has identified sites located in or near biodiversity-sensitive areas that it is negatively affecting, what is the area (in hectares) of these sites that are owned, leased, or managed by the company?
- For the datapoints specified in paragraphs 38 to 41, has the company considered its own operations in the disclosures
- If the company has concluded that it directly contributes to land-use change, freshwater-use change, and/or sea-use change, what relevant metrics has it reported? Please include metrics that measure: (a) the conversion over time (e.g., 1 or 5 years) of land cover (e.g., deforestation or mining), (b) changes in the management of the ecosystem over time (e.g., agricultural intensification, better management practices, or forestry harvesting), (c) changes in the spatial configuration of the landscape (e.g., habitat fragmentation or changes in ecosystem connectivity), (d) changes in ecosystem structural connectivity (e.g., habitat permeability and arrangements of habitat patches), and (e) changes in functional connectivity (e.g., how genes or individuals move through land, freshwater, and seascapes)?
- If the company has concluded that it directly contributes to the introduction of invasive alien species, whether accidental or voluntary, what metrics does it use to manage the pathways of introduction and spread, and how does it address the risks posed by these species?
- If the company has identified material impacts related to the state of species, what relevant metrics does it report? Please include: (a) any references to relevant disclosure requirements in ESRS E1, ESRS E2, ESRS E3, and ESRS E5; (b) metrics related to population size, range within specific ecosystems, and extinction risk, to provide insight into species' health and resilience; (c) metrics that measure changes in the number of individuals of a species within a specific area; (d) metrics on species at extinction risk, including: i. the threat status of species and how company activities or pressures may affect that status, or ii. changes in relevant habitat for a threatened species as a proxy for the company’s impact on the local population’s extinction risk?
- If the company has identified material impacts related to ecosystems, what relevant metrics does it disclose? Please include: (a) metrics measuring the area coverage of a particular ecosystem (e.g., habitat cover), without considering the quality of the area; (b) metrics measuring the condition of ecosystems, including: i. quality relative to a pre-determined reference state, ii. metrics that measure multiple species within an ecosystem, such as species richness and abundance indicators compared to the reference state and the targeted state outlined in the Kunming-Montreal Global Biodiversity Framework, or iii. metrics reflecting structural components of ecosystem condition, such as habitat connectivity (i.e., how linked habitats are to each other)?