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)?
CSRD
If your company has identified material impacts related to ecosystems, you may disclose the following metrics to measure the extent and condition of those ecosystems:
Ecosystem Extent (Area Coverage):
Disclose metrics that measure the area coverage of a particular ecosystem, such as habitat cover (e.g., forest cover, wetland area, grassland area).
These metrics provide insight into the spatial extent of ecosystems without considering the quality of the area. For example, you may report the total forest cover in a region without detailing the species diversity or health of the forest.
Ecosystem Condition:
Disclose metrics that measure the condition of ecosystems relative to a pre-determined reference state (e.g., the natural, undisturbed state of an ecosystem). This helps evaluate how far ecosystems have deviated from their baseline health or condition.
Multiple Species Metrics:
Report metrics that measure the quality of ecosystems by considering multiple species within an ecosystem, rather than focusing only on the number of individuals of a single species.
For example:
Use scientifically established species richness and abundance indicators to track the development of native species composition within an ecosystem.
Measure changes in species diversity against the reference state at the beginning of the reporting period and the targeted state outlined in the Kunming-Montreal Global Biodiversity Framework.
Species Conservation Status Aggregation:
If relevant, report an aggregation of species’ conservation status to indicate the health and functionality of the ecosystem. This could involve reporting on the proportion of species classified as threatened, endangered, or stable.
Structural Components of Ecosystem Condition:
Disclose metrics that reflect the structural components of ecosystem condition, such as habitat connectivity (i.e., how well habitats are linked to each other across the landscape).
This metric helps to evaluate whether habitats are fragmented or connected, which can affect species migration, gene flow, and overall ecosystem resilience.
Ensure your metrics are scientifically robust, clearly defined, and aligned with recognized biodiversity frameworks. These disclosures provide a detailed understanding of both the extent and condition of ecosystems impacted by your company’s operations.
https://xbrl.efrag.org/e-esrs/esrs-set1-2023.html#6482
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 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?