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

ESRS (revised 2026) E4-4: Targets related to biodiversity and ecosystems

What does E4-4 require?

The undertaking discloses its biodiversity and ecosystems targets under GDR-T (typically addressing pressures and the state of nature, ideally science-based and aligned with ecological thresholds and the Global Biodiversity Framework, set at site, landscape, company or value chain level and following the mitigation hierarchy) and, where biodiversity offsets are used in setting targets, discloses how they were used.

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.

  • MT-C Metrics and targets C: Targets and goals and performance against them

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.