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?
CSRD
If your company has identified material impacts related to the state of species, you may report metrics that are relevant to assessing and managing these impacts. You may consider the following:
Reference to Other ESRS Requirements:
You may refer to relevant disclosure requirements in the following ESRS standards:
ESRS E1 (Climate-related disclosures)
ESRS E2 (Water-related disclosures)
ESRS E3 (Pollution-related disclosures)
ESRS E5 (Biodiversity and ecosystems-related disclosures)
These standards may contain additional metrics and reporting requirements that are applicable to your species-related impacts.
Consideration of Population Size, Range, and Extinction Risk:
Disclose metrics related to the population size of species, their range within specific ecosystems, and their extinction risk.
These aspects provide insight into the health and resilience of species populations to both human-induced and naturally occurring changes.
Changes in Species Population Numbers:
Report on metrics that measure changes in the number of individuals of a species within a specific area.
This could include tracking population trends, identifying declines, or monitoring the growth of species populations.
Metrics for Species at Extinction Risk:
For species at extinction risk, disclose metrics that measure:
Threat status: Describe the threat status of species (e.g., endangered, vulnerable) and how your activities or pressures may affect the species' threat status.
Changes in Habitat: Report on changes in the relevant habitat of threatened species, which can serve as a proxy for understanding your company’s impact on the local population’s extinction risk. This could involve changes in habitat size, quality, or fragmentation due to your company’s activities.
Ensure your metrics are specific, measurable, and aligned with the appropriate standards. These metrics help track the health and status of species and can inform your company's strategies for mitigating biodiversity impacts.
https://xbrl.efrag.org/e-esrs/esrs-set1-2023.html#1766
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?
- 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?
- 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 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)?