To achieve the objective, an undertaking is required to disclose

  • E4-1: Its plan to ensure that its business model and strategy are compatible with the respect of planetary boundaries of the biosphere integrity and land-system change and relevant targets outlined in the Post-2020 Global Biodiversity Framework of no net loss by 2030, net gain from 2030, full recovery by 2050, and the EU Biodiversity Strategy for 2030 
  • ESRS 2 SBM-2: A description of the resilience of its strategy and business model(s) in relation to biodiversity and ecosystems