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)?

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