SBM 3 – Material impacts, risks and opportunities and their interaction with strategy and business model

🗂️ ESRS E4 Biodiversity and Ecosystems, page 4-5

The undertaking shall disclose:

(a) a list of material sites in its own operations, including sites under its operational control, based on the results of paragraph 17(a). The undertaking shall disclose these locations by:

i. specifying the activities negatively affecting biodiversity sensitive areas;

ii. providing a breakdown of sites according to the impacts and dependencies identified, and to the ecological status of the areas (with reference to the specific ecosystem baseline level) where they are located; and

iii. specifying the biodiversity-sensitive areas impacted, for users to be able to determine the location and the responsible competent authority with regards to the activities specified in paragraph 16(a) i.

(b) whether it has identified material negative impacts with regards to land degradation, desertification or soil sealing; and