8.3.4Finance for Biodiversity
Finance for Biodiversity
| Finance for Biodiversity | Content | Corresponding ESRS paragraphs | a.s.r. CSRD Report reference |
|---|---|---|---|
| Collaboration | Collaboration and knowledge sharing | ||
| |
| E4-3 actions related to biodiversity and ecoystems | 6.2.3.3 |
| Engaging | Integrate biodiversity criteria in ESG reporting and actively engage with companies | ||
| | 1. Identified biodiversity topics and challenges 2. Goals and objectives 3. Mode(s) of engagement action 4. Engagement outcomes 5. Escalation (if applicable) | ESRS 2 SBM-3 (impact, risks and opportunities) | 6.1.4.4 |
| ESRS E4-4 (target related to biodiversity and ecosystems) | 6.2.3.4 | ||
| ESRS E4-3 (actions and resources related to biodiversity and ecosystems) | 6.2.3.3 | ||
| Impact | Dislose and report | ||
| | Step (1): Disclose the impact assessments conducted on your investments and financing activities Step (2): Report on how decision-making is influenced by the results of the impact assessments | ESRS E4-1 (Consideration of biodiversity and ecosystems in strategy and business model) | 6.2.3.2 |
| Targets | Setting targets | ||
| |
| ESRS E4-4 (targets related to biodiversity and ecosystems) | 6.2.3.4 |