生物多样性和生态系统相关行动和资源

*(24(b), (c),

(d) amended)

• When describing the content of its policies, the undertaking shall specify, where applicable, whether they address sustainable land or agricultural practices; sustainable oceans or seas practices; or deforestation.

*(18 amended)

• Biodiversity and ecosystems scenario analysis can inform the identification, assessment and management of material risks and opportunities over short-, medium- and long-term time horizons. The undertaking can consider the use of scenario analysis when defining its policies, actions and targets.

*(new)

• If the undertaking’s site is in or near a biodiversity-sensitive area, its activities can be related to material negative impacts on the biodiversity-sensitive area. Whether an undertaking’s site outside a biodiversity-sensitive area is near such an area shall be determined by defining the site’s area of influence. The area of influence can be determined by applying buffer distances specific to the undertaking’s type of activity following regulatory requirements, science-based recommendations and industry best practice.