How IBAT can support nature-positive goals

A list and/or spatial map of the sites where the organisation has assets and/or activities: In its direct operations and upstream and downstream value chain(s), where material nature related dependencies, impacts, risks, and opportunities have been identified, and whether any of these sites meet the criteria for sensitive sites; and; In its direct operations and, where possible upstream and downstream value chain(s), that are in sensitive sites. Other sites where the organisation has potentially material nature-related dependencies, impacts, risks and opportunities.

Maps of each site are provided. Boundaries of protected areas and KBAs are overlain to illustrate proximity to important biodiversity and conservation features. Each site is assessed as either sensitive or not sensitive according to the datasets hosted within IBAT. A site is identified sensitive if any protected   area or KBA fall entirely or partly within the buffered area or if the STAR Threat Abatement and/or STAR Restoration scores exceeds the global median value.

A description of how the organisation has defined sensitive sites, with reference to the tools, data sources and indicators and metrics used.

Reference sensitivity scoring section of methodology. Reference IBAT using reference provided. Reference data sources used by IBAT to create this report:
World Database on Protected Areas
World Database of Key Biodiversity Areas
IUCN Red List of Threatened Species
Species Threat Abatement and Restoration  Metric (STAR)
(References for data found in ReadMe).

A description of the process followed to identify priority sites for disclosure.

Can reference the DPR methodology for  prioritisation in stage 2.

101-4-a. explain how it has determined which of its sites and which  products and services in its supply chain have the most significant actual  and potential impacts on biodiversity'. This is the only disclosure under  101-4. All the rest of the disclosures in the table are under 101-5.

IBAT helps determine which sites potentially have the most significant impact on biodiversity by providing information on the ecological sensitivity of the area in and around a site. Sites assessed as sensitive are sites where direct operations are likely going to have the most significant impacts on biodiversity. (The extent to which the activities at the operational sites lead to direct drivers of biodiversity loss should also be considered).

101-5-a. report the site and size in hectares of its sites with the most significant impacts on biodiversity.

The report presents the geographic site (name and coordinates) of each  site assessed to be in a sensitive site.

101-5-b. for each site reported under 101-5- a, report whether it is  in or near an ecologically sensitive area, the distance to these areas, and  whether these are: areas of  biodiversity importance;

‍

• areas of biodiversity importance;
• areas of high ecosystem integrity;
• areas of high physical water risks;
• areas important for the delivery of ecosystem service benefits to Indigenous Peoples, local communities, and other stakeholders;

A site is in an ecologically sensitive area when it is completely or partially located in the ecologically sensitive area. A site is near an ecologically sensitive area when the ecologically sensitive area does not overlap the site, but it falls within the area of influence or within the radius set by the organization. The organization is required to report the distance only in cases where the site is near an ecologically sensitive area. The organization should report the size in hectares of the ecologically sensitive areas within its sites. IBAT can provide information on areas of biodiversity importance.

Disclosure Requirement SBM 3 –Material impacts, risks and opportunities and their interaction with strategy and business model.

‍16.  The undertaking shall disclose:

‍(a) a list of material sites in its own operations, including sites under its operational control, based on the results of paragraph 17(a). The undertaking shall disclose these locations by:

‍i. specifying the activities negatively affecting biodiversity sensitive areas;

‍ii. providing a breakdown of sites according to the impacts and dependencies identified, and to the ecological status of the areas (with reference to the specific ecosystem baseline level) where they are located; and

‍iii. specifying the biodiversity-sensitive areas impacted, for users to be able to determine the location and the responsible competent authority with regards to the activities specified in paragraph 16(a) i.

‍(c) whether it has operations that affect threatened species.

• A list of sites in or near biodiversity sensitive areas.

• IBAT provides data that can help determine the ecological status of sites.
• Details of which threatened species are potentially found within and around each site.

Disclosure Requirement related to ESRS 2 IRO-1 Description of processes to identify and assess material biodiversity and ecosystem-related impacts, risks, dependencies and opportunities.

‍

17. The undertaking shall describe its process to identify material impacts, risks, dependencies and opportunities. The description of the process shall include whether and how the undertaking:

‍

(a) identified and assessed actual and potential impacts on biodiversity and ecosystems at own site locations and in the upstream and downstream value chain, including assessment criteria applied;

‍

(b) identified and assessed dependencies on biodiversity and ecosystems and their services at own site locations and in the upstream and downstream value chain, including assessment criteria applied, and, if this assessment includes ecosystem services that are disrupted or likely to be;

‍

19.The undertaking shall specifically disclose whether or not it has sites located in or near biodiversity-sensitive areas and whether activities related to these sites negatively affect these areas by leading to the deterioration of natural habitats and the habitats of species and to the disturbance of the species for which a protected area has been designated.

• Metrics which indicate the ecological status in around sites which can be used when determining material impacts, risks, dependencies, and opportunities.
• A list of sites in or near biodiversity sensitive areas.

Disclosure Requirement E4-2 –  Policies related to biodiversity and ecosystems.

‍

24. The undertaking shall specifically disclose whether it has adopted:

‍

(a) biodiversity and ecosystem protection policy covering operational  sites owned, leased, or managed in or near a biodiversity sensitive area;  [...]

‍

• A list of sites in or near biodiversity sensitive areas.

Disclosure Requirement E4-5 –  Impact metrics related to biodiversity and ecosystems change.

‍

27. When preparing the information required under this Disclosure  Requirement, the undertaking shall consider and may describe: [...]

‍

(c) the biodiversity components of the metrics: species specific,  ecosystem specific; [...]

‍

33. The undertaking shall report metrics related to its material impacts  on biodiversity and ecosystems.

‍

35. If the undertaking identified sites located in or near  biodiversity-sensitive areas that it is negatively affecting (see paragraph  19(a)), the undertaking shall disclose the number and area (in hectares) of  sites owned, leased or managed in or near these protected areas or key  biodiversity areas.

‍

40. If the undertaking identified material impacts related to the state  of species, the undertaking may report metrics it considers relevant. The  undertaking may:

‍

(b) consider population size, range within specific ecosystems as well  as extinction risk. These aspects provide insight on the health of a single  species’ population and its relative resilience to human induced and  naturally occurring change;

‍

(c) disclose metrics that measure changes  in the number of individuals of a species within a specific area;

‍

(d) disclose metrics on species at extinction risk that measure:

‍

i. the threat status of species and how activities/pressures may affect  the threat status; or [...]

‍

41. If the undertaking identified material impacts related to  ecosystems, it may disclose:

‍

(b) with regard to ecosystems condition:

‍

ii. metrics that measure multiple species within an ecosystem rather  than the number of individuals within a single species within an ecosystem  (for example: scientifically established species richness and abundance  indicators that measure the development of (native) species composition  within an ecosystem against the reference state at the beginning of the first  reporting period as well as the targeted state outlined in the  Kunming-Montreal Global Biodiversity Framework, or an aggregation of species’  conservation status if relevant); or [...]

• Species and ecosystem metrics which indicate the ecological status in around sites which can be used when determining material impacts, risks, dependencies, and opportunities.
• The number and area (in hectares) of sites owned, leased or managed (labelled as direct operations) in or near these biodiversity sensitive areas.
• Metrics that can help identify material impacts related to the state of species.

Disclosure requirements related to  ESRS 2 IRO-1 – Description of the processes to identify and assess material  biodiversity and ecosystem-related impacts, risks and opportunities.

‍

AR 4. The materiality assessment under ESRS E4 includes  the undertaking’s:

‍

(b) impacts on the state of species (i.e., species population size,  species global extinction risk); [...]

‍

AR 7. Phase 1 (LEAP approach) relates to the  localisation of relevant sites regarding its interface with biodiversity and  ecosystems. To identify these relevant sites the undertaking may:

‍

(c) identify the current integrity and importance of biodiversity and  ecosystem at each location taking into consideration the information provided  in paragraphs 16 and 17;

‍

(d) develop a list of locations where the undertaking is interfacing  with locations in or near biodiversity-sensitive areas taking into  consideration the information provided in paragraphs 16 and 17; and [...]

‍

AR 8. In Phase 2, to evaluate its actual or potential  impacts and dependencies on biodiversity and ecosystems for relevant sites,  the undertaking may:

‍

(c) indicate the size, scale, frequency of occurrence and timeframe of  the impacts on biodiversity and ecosystems taking into consideration the  disclosures under paragraphs 16 and 17. Furthermore, the undertaking may  disclose:

‍

i. the percentage of its suppliers’ facilities which are located in  risk prone areas (with threatened species on the IUCN Red List of Species,  the Birds and Habitats Directive or nationally list of threatened species, or  in officially recognized Protected Areas, the Natura 2000 network of  protected areas and Key Biodiversity Areas);

‍

ii. the percentage of its procurement spend from suppliers with  facilities which are located in risk prone areas.

‍

• Species metrics to use in the materiality assessment to help assess the impact on the state of species.
• Metrics which indicate current integrity and importance of biodiversity and ecosystem at each location.
• A list of sites in or near biodiversity sensitive areas.
• A list of supplier sites in risk prone areas.

Disclosure Requirement E4-2 –Policies related to biodiversity and ecosystems.

‍

AR 12. The undertaking may also provide information on how the policy refers to the production, sourcing or consumption of raw materials, and in particular how it:

‍

(a) limits procurement from suppliers that cannot demonstrate that they are not contributing to significant damage to protected areas or key biodiversity areas (e.g., through certification);

‍

• A list of supplier sites and whether they are in or near a protected areas or key biodiversity areas.