ESRS (revised 2026)
ESRS E4 Biodiversity and Ecosystems – ESRS (revised 2026)

ESRS (revised 2026) E4-2: Policies related to biodiversity and ecosystems

What does E4-2 require?

The undertaking discloses its biodiversity and ecosystems policies under GDR-P and additionally explains what they say about tracing the origin of products, components and raw materials in its value chain that carry actual or potential material biodiversity impacts, and about its own sites in or near biodiversity-sensitive areas (determined through a site area of influence using activity-specific buffer distances), stating where relevant whether they cover sustainable land or farming practices, sustainable ocean practices and deforestation, and considering scenario analysis in setting policies, actions and targets.

Maintained by Gerard Blokdyk

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This control maps to 1 controls across 1 other frameworks. If you already hold one of them, the evidence you collected for it is the starting point here rather than new work.

CSRD · 1 control

Every mapping shown was judged rather than inferred from wording similarity, and the ones that failed review are published too. See the coverage reports and what was rejected.

Other controls in ESRS E4 Biodiversity and Ecosystems – ESRS (revised 2026)

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