Sustainability measurement & disclosure

ESRS E4

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Definition

ESRS E4 is the topical European Sustainability Reporting Standard on biodiversity and ecosystems, adopted under Commission Delegated Regulation (EU) 2023/2772. It covers the undertaking's impacts and dependencies on biodiversity and ecosystems across its own operations and value chain, including drivers of biodiversity loss and transition plans toward alignment with biodiversity goals.

References

GetSunhatESRS standards guide — E4 scope, phase-in to FY2027

standard scope, phase-in

Taylor WessingESRS under the Omnibus package — legal basis and set structure

Delegated Regulation 2023/2772, first set

Overview

What it means

Disclosures include a biodiversity transition plan, policies, actions, targets and metrics such as sites in or near biodiversity-sensitive areas. E4's full application benefits from phase-in provisions allowing first-wave reporters to defer it to financial years from 2027. Its structure anticipates alignment with the TNFD framework.

How it is used

Used by CSRD reporters with material nature impacts — notably agriculture, food, extractives and infrastructure; informs TNFD-aligned nature reporting.

Why it matters

E4 is the first mandatory-scale corporate biodiversity disclosure standard, operationalising the nature-positive agenda in reporting.