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 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