ESRS E4 — Biodiversity and ecosystems
The hardest CSRD standard to document — a NORMAXIS specialty
ESRS E4 is widely seen as the most difficult CSRD standard: it requires companies to disclose their impacts and dependencies on biodiversity and ecosystems, and — where material — a biodiversity transition plan. Unlike climate, biodiversity has no single metric; the data is local, seasonal and multi-dimensional. NORMAXIS produces the underlying evidence through the proprietary BPS tool (Biodiversity Performance Score), operated by IRICE as an independent third party under ISO/IEC 17065, and connects it to TNFD, SFDR PAI 7 and EU Taxonomy DNSH criterion 6.
What E4 requires
Impacts, dependencies, transition plan.
Impacts
Land-use change, pollution, resource use and their effects on species and habitats — across own operations and the value chain.
Dependencies
How the business relies on ecosystem services (water, pollination, soil, climate regulation) — and the risk their degradation creates.
Transition plan
Where material, a plan compatible with halting and reversing biodiversity loss — with targets, actions and monitoring.
The NORMAXIS answer
Measurable biodiversity data, independently verified.
Reporting on biodiversity is only credible if the underlying data is measurable and independent. The BPS (Biodiversity Performance Score) assesses the state and management of biodiversity through 70+ criteria on an A–G scale, aligned with ESRS E4 and SFDR. It is operated by IRICE as an independent third party under ISO/IEC 17065 — the measurement (ARKENOR) and the verification (IRICE) are never carried out by the same team, which is the condition of impartiality and of the report's credibility.
FAQ
Frequently asked questions
Scope an ESRS E4 assignment
Measurable biodiversity data via the BPS, structured impact/dependency analysis, and a transition plan — with verification handled independently by IRICE.
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