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 your company has concluded that it directly contributes to the impact drivers of land-use change, freshwater-use change, and/or sea-use change, you must report the relevant metrics. You may disclose metrics that measure the following: Conversion of Land Cover: Report on the conversion of land cover over time (e.g., 1-year or 5-year periods). This can include metrics on land-use changes such as deforestation, mining, or other activities that lead to changes in natural landscapes. Specify the area (in hectares) and the type of land converted, and indicate how these changes are tracked over time. Changes in Ecosystem Management: Disclose changes in the management of ecosystems over time, such as: The intensification of agricultural management (e.g., increased use of fertilizers or pesticides) or changes in forestry practices (e.g., application of better management practices or harvesting techniques). Highlight any improvements or degradation in ecosystem management practices and their impacts on the environment. Changes in Landscape Configuration: Report on the spatial configuration of the landscape over time, such as: Fragmentation of habitats: This includes the breaking up of large, continuous ecosystems into smaller, isolated patches. Changes in ecosystem connectivity: Describe how the arrangement and connection between habitat patches have changed over time, which can affect species migration, genetic diversity, and overall ecosystem health. Changes in Ecosystem Structural Connectivity: Disclose changes in ecosystem structural connectivity, which refers to the permeability of habitats. This includes how physical features (e.g., roads, rivers, or barriers) and habitat arrangements (e.g., size, shape, and proximity of habitat patches) influence the ability of species to move across the landscape. Functional Connectivity: Report on functional connectivity, which measures how well genes or individuals can move across land, freshwater, and seascapes. This could include metrics on species migration patterns, genetic flow, or the ability of ecosystems to function properly across broader spatial scales. Ensure that you provide specific, time-bound metrics for each of these impact drivers, using consistent methods and data sources to track changes and impacts on biodiversity and ecosystems over time. https://xbrl.efrag.org/e-esrs/esrs-set1-2023.html#1759