Framework guide · CSRD
CSRD & ESRS E4: biodiversity and ecosystems
The Corporate Sustainability Reporting Directive (CSRD) requires in-scope companies to report under the European Sustainability Reporting Standards (ESRS). ESRS E4 covers biodiversity and ecosystems.
The basics
The CSRD (Directive (EU) 2022/2464) replaced the Non-Financial Reporting Directive. The first set of ESRS was adopted by the European Commission in July 2023 (Delegated Regulation (EU) 2023/2772). Companies report on topical standards such as E4 when the topic is material according to a double materiality assessment, which considers both impacts on people and the environment and financial effects on the company.
In 2025 the EU adopted a “stop-the-clock” delay for later reporting waves and began simplifying the CSRD and ESRS through the Omnibus package. Scope and detailed requirements may change, so check the current official texts.
ESRS E4 disclosure requirements
| Requirement | What it covers |
|---|---|
| E4-1 | Transition plan and consideration of biodiversity and ecosystems in strategy and business model |
| E4-2 | Policies related to biodiversity and ecosystems |
| E4-3 | Actions and resources related to biodiversity and ecosystems |
| E4-4 | Targets related to biodiversity and ecosystems |
| E4-5 | Impact metrics related to biodiversity and ecosystems change |
| E4-6 | Anticipated financial effects from biodiversity and ecosystem-related risks and opportunities |
E4 also adds topic-specific requirements to the general disclosures in ESRS 2, including how material impacts, risks, dependencies and opportunities are identified (IRO-1) and how they interact with strategy and business model (SBM-3).
What E4 asks you to consider
The sustainability matters in ESRS E4 follow the drivers of biodiversity loss and the state of nature.
Direct impact drivers
Climate change; land-use, freshwater-use and sea-use change; direct exploitation; invasive alien species; pollution.
Impacts on the state of species
For example, population size and global extinction risk of species.
Impacts on ecosystems
The extent and condition of ecosystems, such as land degradation, desertification and soil sealing.
Ecosystem services
Impacts on, and dependencies on, the services nature provides.
Getting E4-ready
- 01
Screen activities
Map activities to nature-related pressures, e.g. with the SBTN screening tool.
- 02
Locate sites
Identify sites in or near biodiversity-sensitive areas, which E4 specifically asks about.
- 03
Assess materiality
Combine impact and financial materiality, including dependencies on ecosystem services.
- 04
Set policies & targets
Document policies and actions, and consider science-based targets (SBTN).
- 05
Choose metrics
Select impact metrics linked to the drivers that are material for you.
- 06
Prepare for assurance
Keep methodology and data sources traceable and repeatable.
A note on accuracy
This page is a plain-language summary for orientation, not legal or audit advice. Standards and their application dates change; always check the official texts and current regulatory status.
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