ESRS standard · Environment

ESRS E4

Biodiversity and ecosystems

ESRS E4 covers your impacts on, and dependencies upon, biodiversity and ecosystems - including land-use change, species and habitats. It applies where nature is material, and is closely linked to emerging nature frameworks such as the TNFD and to the EU biodiversity agenda.

ESRS E4 in brief

Impacts on and dependencies upon nature and ecosystems.

Back to all ESRSHow materiality decides if this applies

In scope

What ESRS E4 requires

  • Policies, actions and targets on biodiversity and ecosystems.
  • Material impacts on species, habitats and ecosystems, including land-use and sea-use change.
  • Dependencies on ecosystem services.
  • A transition plan for biodiversity where relevant.
  • Anticipated financial effects from nature-related impacts, risks and opportunities.

These requirements sit in the ESRS, adopted as Delegated Regulation (EU) 2023/2772, under the CSRD, Directive (EU) 2022/2464.

Datapoints are changing under the revised ESRS

The ESRS are being simplified under the Omnibus. The Commission published a draft revised delegated act for consultation from 6 May to 3 June 2026, cutting mandatory datapoints by around 60 to 70% and clarifying the materiality filter, with adoption targeted around 17 September 2026 and application from FY2027. The specific disclosure requirements in ESRS E4 may be restructured. Treat the current ESRS 2023/2772 as the law until the revision is adopted. Commission consultation

FAQ

ESRS E4: common questions

Who reports ESRS E4?
Companies for which biodiversity and ecosystems are material - especially agriculture, forestry, food, construction, mining and any business with significant land or sea footprint or supply-chain dependence on nature.
How does E4 relate to the TNFD?
E4 follows the same impacts-and-dependencies logic as the Taskforce on Nature-related Financial Disclosures (TNFD). A company using TNFD will find significant overlap with E4 disclosures.

Work out which ESRS apply to you

Your double materiality assessment decides which topical standards you must report. Start there, then explore the rest of the ESRS.

Double materiality guide

This is guidance, not legal advice

This is guidance to help you understand ESRS E4 (Biodiversity and ecosystems), not legal advice. For decisions specific to your business, confirm with the official sources we link or a qualified adviser.

Sources

  1. [1]Delegated Regulation (EU) 2023/2772 (ESRS Set 1) (EUR-Lex)retrieved 8 Jun 2026
  2. [2]Directive (EU) 2022/2464, the CSRD (EUR-Lex)retrieved 8 Jun 2026
  3. [3]EFRAG: European Financial Reporting Advisory Groupretrieved 8 Jun 2026
  4. [4]European Commission: consultation on revised ESRS (6 May 2026)retrieved 8 Jun 2026

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