Biodiversity or biological diversity in esrs and csrd

The variability among living organisms of all origins, including terrestrial, marine and other aquatic ecosystems and the ecological complexes to which they belong.

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Definition:

Definition:

Biodiversity or biological diversity in esrs and csrd

The variability among living organisms of all origins, including

terrestrial, marine and other aquatic ecosystems and the ecological

Complexes to which they belong. These include differences in

genetic, phenotypic, phylogenetic and functional aspects of the

Attributes and temporal and spatial changes in abundance

and the distribution within and between species, biological

communities and ecosystems.

Areas with biodiversity in need of protection are, for example

Natura 2000 network protected areas, UNESCO World Heritage Sites and

Key Biodiversity Areas (KBA) as well as

other protected areas according to Annex II Appendix D of the Delegates

Commission Regulation (EU) 2021/2139 (8).

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Sustainability Accounting Standards Boards (SASB)

The Sustainability Accounting Standards Board (SASB) is an independent, private sector organization founded in 2011 that develops and maintains sustainability accounting standards for publicly traded companies to provide investors with decision-useful information on financially material sustainability issues.

Scope 2 emissions

Scope 2 emissions are indirect carbon dioxide (CO2) emissions from the consumption of purchased electricity, heating and cooling through electricity and heat that originate from sources outside the direct control of the organization.

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Biodiversity or biological diversity in esrs and csrd

Definition:

Biodiversity or biological diversity in esrs and csrd

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Sustainability Accounting Standards Boards (SASB)

Scope 2 emissions

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