E4.SBM-3 Material impacts, risks and opportunities and their interaction with strategy and business model

  1. 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 (73);

    • 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)

  • (b) whether it has identified material negative impacts with regards to land degradation, desertification or soil sealing (74); and

  • (c) whether it has operations that affect threatened species (75).

(73) This information supports the information needs of financial markets participants subject to Regulation (EU) 2019/2088 because it is derived from an additional indicator related to principal adverse impacts as set out by indicator #7 in Table 1 Annex 1 of the related Delegated Regulation with regard to disclosure rules on sustainable investments (“Activities negatively affecting biodiversity-sensitive areas”).

(74) This information supports the information needs of financial market participants subject to Regulation (EU) 2019/2088 because it is derived from an additional indicator related to principal adverse impact as set out by indicator #10 in Table 2 of Annex 1 of the related Delegated Regulation with regard to disclosure rules on sustainable investments (“Land degradation, desertification, soil sealing”).

(75) This information supports the information needs of financial market participants subject to Regulation (EU) 2019/2088 because it is derived from an additional indicator related to principal adverse impact as set out by indicator #14 in Table 2 of Annex 1 of the related Delegated Regulation with regard to disclosure rules on sustainable investments (“Natural species and protected areas”).