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

ESRS (revised 2026) E4-3: Actions and resources related to biodiversity and ecosystems

What does E4-3 require?

The undertaking discloses its key biodiversity and ecosystems actions and allocated resources under GDR-A, considering the right of indigenous peoples to free, prior and informed consent, and additionally describes any biodiversity offsets used as part of its actions: their aim, the financing effects in monetary terms, the area, the type and quality criteria applied and the standards they comply with.

Maintained by Gerard Blokdyk

What else in your programme already covers this

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.

  • RIM-B Risk and impact management B: Processes for managing nature-related issues

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)

Query this from an agent

The graph holds this control, the 1 it maps to, and the evidence behind each claim, over MCP and REST.