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