ESRS E4
环境
生物多样性和生态系统
📅 November 2025
📄 Draft
🏛️ EFRAG
📋 5 个披露要求
📌 CSRD 背景:ESRS 是欧盟《企业可持续发展报告指令》(CSRD) 的技术实施标准。 了解 CSRD →
披露要求 (5)
与其他标准的交互关系
ESRS E1 Climate Change addresses climate change mitigation, climate change adaption and energy, whereas impacts on biodiversity and ecosystems related to the undertaking’s activities addressing climat
ESRS E2 Pollution addresses the emission of pollutants to air, water and soil and the manufacturing, use and release of microplastics, whereas impacts of pollution on biodiversity and ecosystems are a
ESRS E3 Water addresses the use of water, whereas impacts on biodiversity and ecosystems related to the use of water are addressed in ESRS E4 Biodiversity and Ecosystems.
ESRS E5 Resource Use and Circular Economy addresses the type and circularity of resource inflows, including marine resources, waste and the implementation of circular economy principles, whereas the i
ESRS S3 Affected Communities addresses material negative impacts on affected communities arising from biodiversity and ecosystems-related impacts attributable to the undertaking.
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