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46.218.13.60 : Page créée avec «  == Politiques biodiversité et écosystèmes - Fiche pratique E4-2 == == Objectif == Permettre de comprendre dans quelle mesure l'entreprise dispose de politiques pour identifier, évaluer, gérer et réparer ses incidences, dépendances, risques et opportunités importants liés à la biodiversité et aux écosystèmes. == Éléments clés à inclure == # Description des politiques #* Conformément à ESRS 2 MDR-P #* Possibilité d'intégration dans des poli... »

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Page créée avec «  == Politiques biodiversité et écosystèmes - Fiche pratique E4-2 == == Objectif == Permettre de comprendre dans quelle mesure l'entreprise dispose de politiques pour identifier, évaluer, gérer et réparer ses incidences, dépendances, risques et opportunités importants liés à la biodiversité et aux écosystèmes. == Éléments clés à inclure == # Description des politiques #* Conformément à ESRS 2 MDR-P #* Possibilité d'intégration dans des poli... »

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== Politiques biodiversité et écosystèmes - Fiche pratique E4-2 ==

== Objectif ==
Permettre de comprendre dans quelle mesure l'entreprise dispose de politiques pour identifier, évaluer, gérer et réparer ses incidences, dépendances, risques et opportunités importants liés à la biodiversité et aux écosystèmes.

== Éléments clés à inclure ==

# Description des politiques
#* Conformément à ESRS 2 MDR-P
#* Possibilité d'intégration dans des politiques environnementales ou de durabilité plus larges
# Aspects à aborder
#* Incidences importantes sur la biodiversité et les écosystèmes
#* Dépendances, risques (physiques et de transition) et opportunités
#* Traçabilité des produits/matières premières à fort impact
#* Gestion durable des écosystèmes
#* Conséquences sociales des incidences
# Politiques spécifiques
#* Protection des sites opérationnels en zones sensibles
#* Pratiques foncières/agricoles durables
#* Pratiques durables pour les océans/mers
#* Lutte contre la déforestation
# Informations complémentaires
#* Approvisionnement responsable
#* Référence à des normes/certifications reconnues
#* Alignement avec les accords internationaux (ODD, conventions)
#* Partage des avantages et consentement (ressources génétiques)
# Approche de gestion
#* Évitement des impacts négatifs
#* Réduction et limitation des impacts inévitables
#* Restauration des écosystèmes dégradés
#* Atténuation des facteurs de perte de biodiversité

== Points d'attention ==

* Expliquer l'utilisation de normes tierces (objectivité, processus de consultation, amélioration continue)
* Détailler la vérification indépendante des politiques
* Inclure les opérations propres et la chaîne de valeur
* Considérer les aspects sociaux (protocole de Nagoya, CDB)

{| class="wikitable"
|ID
|ESRS
|DR
|Paragraph
|Related AR
|Name
|Data Type
|Conditional or alternative DP
|May
[V]
|Appendix B - ESRS 2
(SFDR + PILLAR 3 + Benchmark + CL)
|Appendix C - ESRS 1
DPs subject to phasing-in provisions applicable to undertaking with less than 750 employees
|-
|E4.MDR-P_01-06
|E4
|E4-2
|22
|AR 11
|Policies to manage material impacts, risks, dependencies and opportunities related to biodiversity and ecosystems [see ESRS 2 - MDR-P]
|MDR-P
|
|
|
|2 years
|-
|E4-2_01
|E4
|E4-2
|23 a
|
|Disclosure on whether and how biodiversity and ecosystems-related policies relate to matters reported in E4 AR4
|narrative
|
|
|
|2 years
|-
|E4-2_02
|E4
|E4-2
|23 b
|
|Explanation of whether and how biodiversity and ecosystems-related policy relates to material biodiversity and ecosystems-related impacts
|narrative
|
|
|
|2 years
|-
|E4-2_03
|E4
|E4-2
|23 c
|
|Explanation of whether and how biodiversity and ecosystems-related policy relates to material dependencies and material physical and transition risks and opportunities
|narrative
|
|
|
|2 years
|-
|E4-2_04
|E4
|E4-2
|23 d
|
|Explanation of whether and how biodiversity and ecosystems-related policy supports traceability of products, components and raw materials with significant actual or potential impacts on biodiversity and ecosystems along value chain
|narrative
|
|
|
|2 years
|-
|E4-2_05
|E4
|E4-2
|23 e
|
|Explanation of whether and how biodiversity and ecosystems-related policy addresses production, sourcing or consumption from ecosystems that are managed to maintain or enhance conditions for biodiversity
|narrative
|
|
|
|2 years
|-
|E4-2_06
|E4
|E4-2
|23 f
|AR 14 - AR 15
|Explanation of whether and how biodiversity and ecosystems-related policy addresses social consequences of biodiversity and ecosystems-related impacts
|narrative
|
|
|
|2 years
|-
|E4-2_07
|E4
|E4-2
|AR 12
|
|Disclosure of how policy refers to production, sourcing or consumption of raw materials
|narrative
|
|V
|
|2 years
|-
|E4-2_08
|E4
|E4-2
|AR 12 a
|
|Disclosure of how policy refers to policies limiting procurement from suppliers that cannot demonstrate that they are not contributing to significant conversion of protected areas or key biodiversity areas
|narrative
|
|V
|
|2 years
|-
|E4-2_09
|E4
|E4-2
|AR 12 b
|
|Disclosure of how policy refers to recognised standards or third-party certifications overseen by regulators
|narrative
|
|V
|
|2 years
|-
|E4-2_10
|E4
|E4-2
|AR 12 c
|
|Disclosure of how policy addresses raw materials originating from ecosystems that have been managed to maintain or enhance conditions for biodiversity, as demonstrated by regular monitoring and reporting of biodiversity status and gains or losses
|narrative
|
|V
|
|2 years
|-
|E4-2_11
|E4
|E4-2
|AR 16
|
|Disclosure of how the policy enables to a), b), c) and d)
|narrative
|
|V
|
|2 years
|-
|E4-2_12
|E4
|E4-2
|AR 17 a
|
|Third-party standard of conduct used in policy is objective and achievable based on scientific approach to identifying issues and realistic in assessing how these issues can be addressed under variety of practical circumstances
|semi-narrative
|
|V
|
|2 years
|-
|E4-2_13
|E4
|E4-2
|AR 17 b
|
|Third-party standard of conduct used in policy is developed or maintained through process of ongoing consultation with relevant stakeholders with balanced input from all relevant stakeholder groups with no group holding undue authority or veto power over content
|semi-narrative
|
|V
|
|2 years
|-
|E4-2_14
|E4
|E4-2
|AR 17 c
|
|Third-party standard of conduct used in policy encourages step-wise approach and continuous improvement in standard and its application of better management practices and requires establishment of meaningful targets and specific milestones to indicate progress against principles and criteria over time
|semi-narrative
|
|V
|
|2 years
|-
|E4-2_15
|E4
|E4-2
|AR 17 d
|
|Third-party standard of conduct used in policy is verifiable through independent certifying or verifying bodies, which have defined and rigorous assessment procedures that avoid conflicts of interest and are compliant with ISO guidance on accreditation and verification procedures or Article 5(2) of Regulation (EC) No 765/2008
|semi-narrative
|
|V
|
|2 years
|-
|E4-2_16
|E4
|E4-2
|AR 17 e
|
|Third-party standard of conduct used in policy conforms to ISEAL Code of Good Practice
|semi-narrative
|
|V
|
|2 years
|-
|E4-2_17
|E4
|E4-2
|24 a
|
|Biodiversity and ecosystem protection policy covering operational sites owned, leased, managed in or near protected area or biodiversity-sensitive area outside protected areas has been adopted
|semi-narrative
|
|
|
|2 years
|-
|E4-2_18
|E4
|E4-2
|24 b
|
|Sustainable land or agriculture practices or policies have been adopted
|semi-narrative
|
|
|SFDR
|2 years
|-
|E4-2_19
|E4
|E4-2
|24 c
|
|Sustainable oceans or seas practices or policies have been adopted
|semi-narrative
|
|
|SFDR
|2 years
|-
|E4-2_20
|E4
|E4-2
|24 d
|
|Policies to address deforestation have been adopted
|semi-narrative
|
|
|SFDR
|2 years
|}

DR E4-2 - Historique des versions

Guillaume le 15 octobre 2024 à 01:32