生物多样性和生态系统变化的预期财务影响

*(new)

• To inform the prioritisation for disclosure and the level of aggregation or disaggregation, the undertaking shall consider locations where its own operations are related to material negative impacts on biodiversity-sensitive areas. The undertaking is not necessarily expected to disclose this information for each of its individual sites and can aggregate information to relevant groups of sites related to its material impacts, risks and opportunities, for example based on the same biodiversity-sensitive area or cluster of areas in a region affected by multiple sites, in accordance with ESRS 1 General Requirements, Section 3.3.2.

When providing the description of material impacts in accordance with ESRS 2 IRO-2, the undertaking shall indicate which material impacts concern **(16

(b) amended)*

• land degradation, desertification or soil sealing and **(16

(c) amended)*

• operations that affect threatened species or ecosystems.

*(new)

• Depending on which sub-topic is assessed material, the undertaking shall include metrics in relation to:

(a) drivers of biodiversity and ecosystem change;

(b) the state of species (e.g. related to extinction risk);

(c) the condition and extent of terrestrial, freshwater, and marine ecosystems (e.g. related to site condition and landscape condition); and

(d) ecosystem services.

*(AR 30 amended)

• Primary data on the state of nature metrics collected at location-level or through remote sensing is the best means to help determine impacts on biodiversity and ecosystems. Using primary data on the state of nature is especially relevant where the undertaking’s sites are in or near biodiversity-sensitive areas. The undertaking can also estimate its impacts by using data on impact drivers or secondary data on the state of nature.

When identifying metrics to disclose, the undertaking shall consider:

(a) **(AR 27

(f) amended)*

• the frequency of monitoring and the baseline condition or value and baseline year or period; and

(b) **(AR 28 amended)*

• whether the metrics enable users to understand how they relate to the material impacts.